Application and interpretation
 1. (1) This Regulation applies to boards for the 2014-2015 fiscal year and to governing authorities in respect of payments for the period from September 1, 2014 to August 31, 2015. (2) In this Regulation, “2006-2007 grant regulation” means Ontario Regulation 341/06 (Grants for Student Needs — Legislative Grants for the 2006-2007 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2006-2007”) “2007-2008 grant regulation” means Ontario Regulation 152/07 (Grants for Student Needs — Legislative Grants for the 2007-2008 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2007-2008”) “2008-2009 grant regulation” means Ontario Regulation 85/08 (Grants for Student Needs — Legislative Grants for the 2008-2009 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2008-2009”) “2009-2010 grant regulation” means Ontario Regulation 155/09 (Grants for Student Needs — Legislative Grants for the 2009-2010 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2009-2010”) “2010-2011 grant regulation” means Ontario Regulation 196/10 (Grants for Student Needs — Legislative Grants for the 2010-2011 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2010-2011”) “2011-2012 grant regulation” means Ontario Regulation 160/11 (Grants for Student Needs — Legislative Grants for the 2011-2012 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2011-2012”) “2012-2013 grant regulation” means Ontario Regulation 136/12 (Grants for Student Needs — Legislative Grants for the 2012-2013 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2012-2013”) “2013-2014 A.D.E. regulation” means Ontario Regulation 118/13 (Calculation of Average Daily Enrolment for the 2013-2014 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur l’effectif quotidien moyen de 2013-2014”) “2013-2014 fees regulation” means Ontario Regulation 119/13 (Calculation of Fees for Pupils for the 2013-2014 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les droits de 2013-2014”) “2013-2014 grant regulation” means Ontario Regulation 120/13 (Grants for Student Needs — Legislative Grants for the 2013-2014 School Board Fiscal Year) made under the Act, as it read immediately before it was revoked; (“règlement sur les subventions de 2013-2014”) “2014-2015 A.D.E. regulation” means Ontario Regulation 75/14 (Calculation of Average Daily Enrolment for the 2014-2015 School Board Fiscal Year) made under the Act; (“règlement sur l’effectif quotidien moyen de 2014-2015”) “2014-2015 fees regulation” means Ontario Regulation 77/14 (Calculation of Fees for Pupils for the 2014-2015 School Board Fiscal Year) made under the Act; (“règlement sur les droits de 2014-2015”) “ALF” stands for actualisation linguistique en français; (“ALF”) “capital asset” means, (a) a school site that provides or is capable of providing pupil accommodation and an addition or improvement to such a school site, (b) a school building, fixture of a school building or fixture of school property, and an addition, alteration, renovation or major repair to a school building, fixture of a school building or fixture of school property, (c) furniture and equipment to be used in school buildings, (d) library materials for the initial equipping of a library in a school building, (e) an installation on school property to supply a school building on the property with water, sewer, septic, electrical, heating, cooling, natural gas, telephone or cable services, and an alteration, replacement or major repair to the installation, and (f) changes to the level, drainage or surface of school properties; (“immobilisation”) “capital asset cost” means an expense that the board is required to capitalize under the terms of the document entitled “District School Board and School Authority Tangible Capital Assets: Provincial Accounting Policies and Implementation Guide”, revised August 2012, which is available as described in subsection 3 (1); (“coût des immobilisations”) “capital asset construction cost” means a capital asset cost in respect of construction; (“coût des immobilisations lié aux travaux de construction”) “capital asset land purchase cost” means a capital asset cost in respect of land purchases; (“coût des immobilisations lié à l’achat de biens-fonds”) “cycle” has the same meaning as in the 2014-2015 A.D.E. regulation; (“horaire”) “ELD” stands for English literacy development; (“ELD”) “elementary school pupil” means a pupil who is enrolled in any of junior kindergarten, kindergarten and grades 1 to 8; (“élève de l’élémentaire”) “ESL” stands for English as a second language; (“ESL”) “isolate board” is a school authority other than a section 68 board; (“conseil isolé”) “PANA” stands for programme d’appui aux nouveaux arrivants; (“PANA”) “revenue from other sources” means, with respect to a district school board, the revenue of the board other than, (a) the amount of grants payable to the board under this Regulation, and (b) the amount that would be the board’s 2014-2015 tax revenue amount if no amount were required to be deducted under paragraph 3 of subsection 15 (1); (“recettes provenant d’autres sources”) “rural elementary school” means, with respect to a board, an elementary school that is identified as an elementary school in accordance with the Instruction Guide, dated 2002 (which is available as described in subsection 3 (2)), that has a 2014-2015 enrolment, within the meaning of subsection 48 (2), greater than zero, and that meets at least one of the following two criteria: 1. On October 31, 2014, the second character of the school’s postal code is 0. 2. The school is listed in Column 3 of Table 28 opposite the name of the board in Column 1 of that Table; (“école élémentaire rurale”) “rural secondary school” means, with respect to a board, a secondary school that is identified as a secondary school in accordance with the Instruction Guide, dated 2002 (which is available as described in subsection 3 (2)), that has a 2014-2015 enrolment, within the meaning of subsection 48 (2), greater than zero, and that meets at least one of the following two criteria: 1. On October 31, 2014, the second character of the school’s postal code is 0. 2. The school is listed in Column 4 of Table 28 opposite the name of the board in Column 1 of that Table; (“école secondaire rurale”) “secondary school pupil” means a pupil who is enrolled in any of grades 9 to 12; (“élève du secondaire”) “section 68 board” is a board established under section 68 of the Act. (“conseil créé en vertu de l’article 68”) O. Reg. 76/14, s. 1 (2); O. Reg. 244/17, s. 1.