Definitions
1. In this Regulation, the following definitions apply for a board for the year 1991, “assessment” means the sum of, (a) the residential and farm assessment as defined in section 248 of the Act, and (b) the quotient obtained by dividing by 0.85 the commercial assessment as defined in section 248 of the Act, that is rateable for the purposes of the boards; “A.E.F. for grant purposes”, for a municipality or locality, means the assessment equalization factor provided by the Minister for this purpose; “A.D.E.” means average daily enrolment calculated correct to two places of decimals under Ontario Regulation 89/91 (Calculation of Average Daily Enrolment); “capital appurtenances” means, (a) school sites and additions and improvements thereto, (b) school buildings, including permanent fixtures thereof, and additions, alterations and renovations to such buildings and permanent fixtures, (c) buildings that are not school buildings, including permanent fixtures thereof, and additions, alterations and renovations to such buildings and permanent fixtures, (d) vehicles and watercraft used for the transportation of pupils, and replacements of such vehicles and watercraft, and (e) furniture and equipment and replacements thereof and library resource materials for the initial equipping of a library resource centre, but excluding therefrom items referred to in clause (d) and permanent fixtures of a building; “capital element included in rent”, in respect of rental of computer equipment for instructional purposes and rental of accommodation and school sites, means the total rental revenue or rental expenditure, as the case may be, that is in excess of the cost of services that are included as part of the rental contract, except that in the case of rental of computer equipment or accommodation for instructional purposes, the capital element in rent cannot be less than the portion designated by the Minister for inclusion in the determination of the recognized extraordinary expenditure of the board; “continuing education A.D.E. for grant purposes” means the sum of the portion of the A.D.E. calculated under section 3 of Ontario Regulation 89/91 (Calculation of Average Daily Enrolment) that is in respect of pupils enrolled in a program operated by the board in a course approved by the Minister, (a) established for adults for which credit is granted or in an independent study course and, in the case of a separate school board other than a Roman Catholic school board, the course is in the intermediate division, (b) of basic literacy or basic numeracy for adults, (c) of citizenship and language instruction for persons admitted to Canada as permanent residents under the Immigration Act (Canada), or (d) of English or French as a second language for adults whose first language is neither English nor French, and in the case of, (e) a course described in clause (a), except for a pupil enrolled in an independent study course, for French-speaking adults in which French is the language of instruction, (f) a course described in clause (b), where the instructors are employed by and paid by the board, or the course is provided under subsection 189 (2) of the Act, (g) a course described in clause (c) or (d), or (h) a course described in clause (a), except for a pupil enrolled in an independent study course, offered in a secondary school that has an enrolment of fewer than 120 pupils per grade and that is located in a territorial district more than 80 kilometres from all other secondary schools in the Province that have the same language of instruction, where the number of pupils is fewer than fifteen, such number shall be increased by five or a lesser number, as the case requires, to a maximum of fifteen for the purpose of calculating the continuing education A.D.E. for grant purposes; “current cost of operating” means total of all the current expenditure less the sum of, (a) current expenditure for, (i) the capital element included in rent payable, (ii) transportation of pupils and persons qualified to be resident pupils to and from a school, a facility referred to in subsection 190 (3) of the Act or a centre referred to in subsection 190 (4) thereof, (iii) transportation of pupils from one school to another school or a facility referred to in subsection 190 (3) of the Act, where such transportation is of a kind that is eligible for approval by the Minister as R.E.E., (iv) board, lodging and weekly transportation of pupils under sections 76, 190, 289 and 291 of the Act, (v) capital appurtenances referred to in clauses (a), (b), (c) and (d) of the definition “capital appurtenances”, (vi) capital appurtenances referred to in clause (e) of the definition “capital appurtenances” that have not been designated by the board as ordinary expenditure, (vii) debt charges, (viii) tuition fees in respect of resident-external pupils of the board, (ix) P.A.C. in respect of resident-external pupils of the board, (x) relocation of portable classrooms, (xi) restoration of destroyed and damaged capital appurtenances, and (xii) interest on short-term borrowings for the period between the date of issue and date of sale of debentures for the purchase of capital appurtenances, (b) the sum of, (i) tax adjustments, (ii) the costs of performing the duties of a municipal council in territory without municipal organization, (iii) provision for a reserve for working funds, (iv) provision for a reserve for tax reduction in 1992, (v) allocation to reserve funds, (vi) payments made under Ontario Regulation 90/91 (Payment Transfer Between Coterminous Boards), (c) current revenue from sources other than, (i) legislative grants except payments under subsections 16 (2) and 17 (2), section 26, subsections 27 (1) and (4) and sections 29, 40 and 41, (ii) taxes, payments in lieu of taxes and trailer fees, (iii) tuition fees in respect of non-resident pupils of the board, (iv) the P.A.C. in respect of non-resident pupils of the board, (v) the capital element included in rent receivable, (vi) disposal of capital appurtenances, (vii) insurance proceeds in respect of capital appurtenances, (viii) transfers from other funds, (ix) transfers from a reserve for working funds, (x) transfer from a reserve for tax reduction, (xi) accrued interest on debentures sold at date of sale thereof, (xii) interest earned on capital funds, (xiii) reimbursements of expenditure for transportation of pupils including payments under sections 34 and 35, (xiv) grants, except legislative grants, or other reimbursements for capital expenditure from the revenue fund, (xv) donations directed in writing by the donor to the purchase of a capital appurtenance and so applied, (xvi) payments received under Ontario Regulation 90/91 (Payment Transfer Between Coterminous Boards), and (xvii) payments made under subsection 44 (3) of the Ottawa-Carleton French-Language School Board Act, and (d) the amount calculated under clause 28 (a); “day school A.D.E. of non-resident pupils” means the portion of the A.D.E. calculated under section 2 of Ontario Regulation 89/91, (Calculation of Average Daily Enrolment) that is in respect of non-resident pupils of the board; “day school A.D.E. of resident-internal pupils” means the portion of the A.D.E. calculated under section 2 of Ontario Regulation 89/91, (Calculation of Average Daily Enrolment) that is in respect of resident-internal pupils of the board; “day school A.D.E. of resident-external pupils” means the portion of the A.D.E. calculated under section 2 of Ontario Regulation 89/91, (Calculation of Average Daily Enrolment) that is in respect of resident-external pupils of the board; “elementary school pupil” means a pupil who is enrolled in a school operated by, (a) a district school area board, a Protestant separate school board, a Roman Catholic separate school board other than a Roman Catholic school board, or (b) a board of education, a Roman Catholic school board or the public sector or the Roman Catholic sector of The Ottawa-Carleton French-language School Board for the purposes of receiving education in the primary division, junior division or first two years of the intermediate division; “eligible sum for French as a first language” means, (a) in respect of elementary school pupils, the sum of, (i) the product of $291 and the enrolment for a program provided in a French-language instructional unit, and (ii) where in 1991 the board establishes under section 289 of the Act a class in which French is the language of instruction in an elementary school where no such class was provided prior to the 2nd day of September, 1974 and such class is approved by the Minister for grant purposes, (A) $5,400 if the class established in 1991 is the first, (B) $3,240 if the class established in 1991 is the second, (C) $2,160 if the class established in 1991 is the third, such class in the school, and (b) in respect of secondary school pupils, the sum of the products obtained by multiplying the enrolment for a program in a subject in a class established under section 291 of the Act in which French is the language of instruction, by the number of credits that may be granted to a pupil for the subject or by one in the case of a subject offered in a day school in a course for which no credit may be granted and for which a minimum of 110 hours has been scheduled and by, (i) $89 in the case of pupils enrolled in the intermediate division, (ii) $95 in the case of pupils enrolled in the senior division, subject to the limitation that the maximum number of credits or courses for which no credit may be granted that may be taken into account for the purpose of this subparagraph in respect of any one pupil is five; “eligible sum for French as a second language” means, (a) in respect of elementary school pupils, the sum of, (i) the product of $119 and the enrolment for a program in classes established for pupils whose first language is not French of an average of 20 or more minutes but less than 40 minutes per school day of instruction in French, (ii) the product of $229 and the enrolment for a program in classes established for pupils whose first language is not French of an average of 40 or more minutes but less than 60 minutes per school day of instruction in French, (iii) the product of $260 and the enrolment for a program in classes established for pupils whose first language is not French of an average of 60 or more minutes but less than 150 minutes per school day of instruction in French, and (iv) the product of $291 and the enrolment for a program in classes established for pupils whose first language is not French of an average of, (A) 150 minutes or more per school day of instruction in French, for pupils other than pupils enrolled in junior kindergarten or kindergarten, or (B) 75 minutes or more per school day of instruction in French, for pupils enrolled in junior kindergarten or kindergarten, and (b) in respect of secondary school pupils, the sum of, (i) the products obtained by multiplying the enrolment for a program in the subject of French that is established for pupils whose first language is not French, by the number of credits that may be granted to a pupil for such subject, and by, (A) $57 in the case of a subject offered in the intermediate division, or (B) $75 in the case of a subject offered in the senior division, and (ii) the products obtained by multiplying the enrolment for a program established for pupils whose first language is not French and in which a subject other than French is taught in the French language, by the number of credits that may be granted to a pupil for such subject, and by, (A) $94 in the case of a subject offered in the intermediate division, or (B) $145 in the case of a subject offered in the senior division; “eligible sum for full-day kindergarten” means the product of, (a) the sum of $3,801 and the amounts per pupil that are set out in Columns 10 and 11 of Table 2 opposite the name of the board in Column 1 of Table 2, (b) 0.50, and (c) the sum of the products of the number of resident-internal and non-resident pupils of the board, (i) who on the last school day of September, 1990 are enrolled for an average of 300 or more minutes per school day in a kindergarten operated by the board and 0.6, and (ii) who on the last school day of September, 1991 are enrolled for an average of 300 or more minutes per school day in a kindergarten operated by the board and 0.4; “eligible sum for Native as a second language” means, (a) in respect of elementary school pupils, the sum of, (i) the product of $219 and the enrolment in a Native language program of an average of 20 or more minutes but less than 40 minutes per school day, (ii) the product of $389 and the enrolment in a Native language program of an average of 40 or more minutes per school day, and (b) in respect of secondary school pupils, the sum of the products obtained by multiplying the enrolment in a Native language program by the number of credits that may be granted to a pupil for such program, and by, (i) $57 in the case of a program offered in the intermediate division, or (ii) $75 in the case of a program offered in the senior division; “enrolment for a program” means the sum of, (a) the product of the number of resident-internal pupils and non-resident pupils of the board who on the last school day of September, 1990 are registered in the program and 0.6, and (b) the product of the number of resident-internal pupils and non-resident pupils of the board who on the last school day of September, 1991 are registered in the program and 0.4; “enrolment in a Native language program” means the sum of the products of the number of resident-internal pupils and non-resident pupils of the board, other than those whose fees are receivable from Canada or from a band, council of a band or education authority authorized by the Crown in right of Canada to provide education for Indians, (a) who on the last school day of September, 1990 are registered in the program and 0.6, and (b) who on the last school day of September, 1991 are registered in the program and 0.4; “E.A.” means equalized assessment for a board and is equal to the sum of the equalized assessment for the municipalities or localities within the jurisdiction of the board, reduced in the case of a Roman Catholic school board, or increased in the case of a public board, by the equivalent assessment in respect of payment transfer; “equalized assessment for a municipality or locality” means the quotient obtained by dividing the product of 100 and the sum of the assessment and the equivalent assessment for the municipality or locality by the A.E.F. for grant purposes; “equivalent assessment for a municipality or locality” means the amount of assessment that would yield an amount equal to the sums payable or allocated by the municipality or locality to a board in respect of, (a) the tax levied under subsections 159 (12) and (13) of the Municipal Act that is paid or allocated to the board, and (b) payments in lieu of taxes, if such assessment were levied upon at the rate levied in 1990 in the municipality or locality for the purposes of the board on residential and farm assessment, or such amount as adjusted by the Minister; “equivalent assessment in respect of payment transfer” means, (a) for a public board, the sum of the amounts that are determined, in respect of each of the Roman Catholic school boards from which the board receives a payment under section 2 of Ontario Regulation 90/91 (Payment Transfer Between Coterminous Boards), by taking the product of the amount described as E/F in subsection 2 (1) of such regulation, and the sum of the equalized assessment for separate school purposes for the municipalities or localities within the jurisdiction of both the public board and the Roman Catholic school board, (b) for a Roman Catholic school board, the sum of the amounts that are determined, in respect of each of the public boards to which the board makes a payment under section 2 of Ontario Regulation 90/91 (Payment Transfer Between Coterminous Boards), by taking the product of the amount described as E/F in subsection 2 (1) of such regulation, and the sum of the equalized assessment for separate school purposes for the municipalities or localities within the jurisdiction of both the public board and the Roman Catholic school board; “isolate board” means a district school area board, a rural separate school board, a combined Roman Catholic separate school board, a Protestant separate school board or a secondary school board; “maximum recognized day school O.E.” means the amount calculated as follows,s   where,  A

=

the product of the day school A.D.E. of resident-internal pupils of the board and $3,770 in the case of elementary school pupils and $4,710 in the case of secondary school pupils,


B

=

the excess of, (a) the total of the salaries, wages and related employee benefits that are not payable to teachers and other employees of the board because of a strike or lockout, other than salaries, wages and employee benefits for instruction of summer schools, heritage language classes, driver education classes and courses referred to in the definition “continuing education A.D.E. for grant purposes”, over, (b) the expenditures incurred by the board that, in the opinion of the Minister, are attributable to a strike or lockout of the employees for which the savings for salaries, wages and employee benefits are included in clause (a) except a provision for a reserve for tax reduction, and  C

=

O.E. less tuition fees in respect of resident-external pupils of the board; “MR” means the standard mill rate for R.O.E. and is equal to 0.005628 for elementary school purposes or 0.004635 for secondary school purposes; “MR1” means the standard mill rate for first level of R.E.E. and is equal to 0.000090 for elementary school purposes or 0.000048 for secondary school purposes; “MR2” means the standard mill rate for second level of R.E.E. and is equal to 0.000022 for elementary school purposes or 0.000010 for secondary school purposes; “MR3” means the standard mill rate for operating expenditure and is equal to 0.000149 for elementary school purposes or 0.000098 for secondary school purposes; “non-resident pupil”, of a board, means a pupil, other than a pupil from outside Ontario enrolled at a school under a student exchange program approved by the board, who is enrolled at a school operated by the board, (a) in respect of whom, (i) the Minister pays the cost of education, (ii) the board charges a fee to another board, (iii) the board may charge a fee to Canada, to a board appointed under section 68 of the Act or to a source outside Ontario, or (iv) the board may charge a fee to a band, the council of a band or education authority that is authorized by the Crown in right of Canada to provide education for Indians, (b) who is a registered Indian residing on a reserve as defined in the Indian Act (Canada), or (c) who is a pupil in Canada as a visitor or as a student under the Immigration Act (Canada) for whom the board is required under subsection 49 (6) of the Act to charge the maximum fee calculated in accordance with the regulations; “O.E.” means ordinary expenditure and is equal to the current cost of operating increased by tuition fees in respect of resident-external pupils of the board, and reduced by the sum of, (a) the eligible sum for French as a first language, the eligible sum for French as a second language, the eligible sum for full-day kindergarten, the eligible sum for Native as a second language and the recognized expenditure for textbooks, (b) cost of education payable under sections 31 to 33 inclusive reduced by the P.A.C. included in such cost of education, (c) tuition fees in respect of non-resident pupils of the board, (d) grants for reduction in class size for grades 1 and 2 determined under section 21, (e) grants for small schools, small boards, small sections, goods and services, compensatory education, declining enrolment, language instruction, mixed schools and technical education determined under sections 10, 11, 12, 13, 14, 15, 18, 19 and 25 respectively, (f) assistance for open-access tuition fees determined under section 39, (g) grants providing special compensation for pooling under section 45, and (h) payments made under subsection 44 (3) of the Ottawa-Carleton French-Language School Board Act; “P.A.C.” means the pupil accommodation charge for a pupil and is equal to the product of the portion of the A.D.E. calculated under section 2 of Ontario Regulation 89/91 (Calculation of Average Daily Enrolment) that is in respect of the pupil and $141 in the case of an elementary school pupil or $282 in the case of a secondary school pupil; “payment in lieu of taxes” means, in respect of a municipality, the sum of, (a) the amounts payable by the municipality to the board under subsection 7 (10) of the Housing Development Act, under subsection 445 (4) of the Municipal Act and under subsection 52 (9) of the Power Corporation Act, (b) the amount paid by the municipality to the board that is in excess of the amount requisitioned by the board and which is in respect of an allocation of taxes or payments in lieu of taxes other than the amount receivable by the board under section 35 of the Assessment Act, (c) the amounts receivable by the board from subscriptions in lieu of taxes, and (d) the amounts payable by the municipality to the board under section 2 of the Municipal and School Board Payments Adjustment Act; “psychiatric facility” means a children’s mental health centre established or approved under subsection 8 (1) of Part I (Flexible Services) of the Child and Family Services Act, or a facility designated as a psychiatric facility under the Mental Health Act and includes the private hospital known as “The Villa” and located in the City of Vaughan; “R.E.E.” means recognized extraordinary expenditure and is equal to the sum of, (a) the amount approved by the Minister for grant purposes for the period from January 1, 1991 to June 30, 1991 for the transportation of, (i) resident-internal pupils and resident-external pupils of the board to and from school and from school to school, and (ii) persons qualified to be resident pupils of the board to and from the schools and facilities referred to in subsection 190 (3) of the Act and the centres referred to in subsection 190 (4) thereof, except where the parent or guardian of a pupil contributes, other than by taxation, to the cost of such transportation, (b) the amount approved by the Minister for grant purposes for the period from January 1, 1991 to June 30, 1991, for board, lodging and weekly transportation to school and return of resident-internal pupils and resident-external pupils of the board, (c) debt charges payable by the board or on its behalf by a municipality or a county in respect of the portion of a debenture approved by the Minister for grant purposes, (d) the portion of the items referred to in clauses (a), (b) and (c) of the definition “capital appurtenances” that is approved by the Minister for grant purposes, other than capital projects eligible for grant under section 51 and the restoration of such items up to the amount of the proceeds of insurance in respect of their loss, (e) the portion of the items referred to in clause (d) of the definition “capital appurtenances” that is approved by the Minister for grant purposes, (f) the portion of the items referred to in clause (e) of the definition “capital appurtenances” that has not been designated by the board as O.E., is not eligible for grant under subsection 27(3) or section 51, and is approved by the Minister for grant purposes, (g) the restoration of the items referred to in clauses (d) and (e) of the definition “capital appurtenances” up to the amount of the proceeds of insurance in respect of their loss, (h) the lesser of, (i) expenditure for items referred to in clause (e) of the definition “capital appurtenances” less the sum of, (A) such expenditure included in clause (f) or (g), (B) such expenditure eligible for grant under subsection 27 (3) or section 51, (C) such expenditure designated by the board as O.E., and (D) current revenue from donations that is not deducted in the determination of current cost of operating under subclause (c) (xv) of the definition “current cost of operating” except such revenue from donations that is applied to expenditure for capital appurtenances that is other than expenditure for furniture and equipment included in this subclause, and (ii) the sum of, (A) current revenue from the sale or disposal of items referred to in clause (e) of the definition “capital appurtenances”, and (B) the product of $16 in the case of an elementary school pupil or $27 in the case of a secondary school pupil and the day school A.D.E. of resident-internal pupils of the board, less the portion of the revenue from the sale or disposal of, and from insurance proceeds in respect of, capital appurtenances that is designated by the Minister as deductible from R.E.E., (i) the portion approved by the Minister for grant purposes of the capital element included in rent payable, (j) the P.A.C. in respect of resident-external pupils of the board, (k) the portion of the expenditure for the relocation of portable classrooms that is not in excess of the product of $4,250 and the number of relocations approved by the Minister, (l) the portion of the expenditure approved by the Minister for the training of teachers in the use of computer technology for instructional purposes, and (m) the portion of the expenditure approved by the Minister for the training of teachers in the use of technological equipment for instructional purposes, less the sum of, (n) the P.A.C. in respect of non-resident pupils of the board, and (o) the portion of the capital element included in rent receivable that is designated by the Minister as deductible from R.E.E.; “R.O.E.” means recognized ordinary expenditure and is equal to the lesser of the O.E. and the sum of, (a) the maximum recognized day school O.E., (b) the teacher qualifications and experience adjustment, (c) the product of the portion of the summer school A.D.E. for grant purposes that is in respect of elementary school pupils of the board and $3,770, (d) the recognized tuition fees, and (e) the sum of, (i) the portion of the expenditure that is approved by the Minister for training assistance of designated persons as specified in Regulation 312 of the Revised Regulations of Ontario, 1990 (Training Assistance), and (ii) the portion of the salaries, wages and benefits paid by the board to designated persons referred to in subclause (i) that is approved by the Minister and that is in respect of the portion of the designated person’s contract time during 1991 that is specified, in a written agreement between the designated person and the board, as being directed towards training and released from board-assigned duties; “recognized expenditure for textbooks” means the sum of, (a) the lesser of, (i) the expenditure of the board for textbooks for Ontario Academic Courses or courses leading to the Secondary School Honour Graduation Diploma that are listed in Circular 14 or are approved by the board under schedule 5 of Circular 14, and (ii) the product of $5 and the day school A.D.E. of resident-internal pupils of the board, and (b) the lesser of, (i) the expenditure of the board for textbooks listed in Circular 14 or approved by the board under clause 3 (b) of Circular 14, other than textbooks for Ontario Academic Courses or courses leading to the Secondary School Honour Graduation Diploma, that is in excess of the product of the day school A.D.E. of resident-internal pupils of the board and $13 in the case of elementary school pupils or $22 in the case of secondary school pupils, and (ii) the product of the day school A.D.E. of resident-internal pupils of the board and $15 in the case of elementary school pupils or $12 in the case of secondary school pupils; “recognized expenditure for transportation” means the sum of, (a) the amount approved by the Minister for grant purposes for the period from July 1, 1991 to December 31, 1991 for the transportation of, (i) resident-internal pupils and resident-external pupils of the board to and from school and from school to school, and (ii) persons qualified to be resident pupils of the board to and from the schools and facilities referred to in subsection 190 (3) of the Act and the centres referred to in subsection 190 (4) thereof, except where the parent or guardian of a pupil contributes, other than by taxation, to the cost of such transportation, and (b) the amount approved by the Minister for grant purposes for the period from July 1, 1991 to December 31, 1991 for board, lodging and weekly transportation to school and return of resident-internal pupils and resident-external pupils of the board; “recognized tuition fees” means the expenditure for tuition fees less the sum of, (a) the product of $3,770 in the case of an elementary school pupil or $4,710 in the case of a secondary school pupil and the number by which the A.D.E. in respect of resident-external pupils of the board is increased for fee purposes by the application of factors determined under subsection 3 (4) of Ontario Regulation 88/91 (Calculation of Fees for Pupils), and (b) the sum of the amounts that are determined for the board, in respect of each of the boards with which the board has the same or part of the same area of jurisdiction, calculated as follows, A × (B × C) where,  A

=

the portion of the A.D.E. calculated under section 2 of Ontario Regulation 89/91 (Calculation of Average Daily Enrolment) that is in respect of secondary school pupils who are resident-external pupils of the board and for whom fees are payable to the board that has the same or part of the same area of jurisdiction,


B

=

the tuition fee charged by the board that has the same or part of the same area of jurisdiction as determined under clause 3 (1) (a) of Ontario Regulation 88/91 (Calculation of Fees for Pupils), and


C

=

the sum of $4,727 and the amounts per pupil that are set out in Columns 10 and 11 of Table 2 opposite the name of the board in Column 1 of Table 2, and where the amount is negative, it shall be zero; “resident-external pupil”, of a board, means a pupil whose fee is payable by the board; “resident-internal pupil”, of a board, means a pupil, other than a non- resident pupil, who is enrolled at a school operated by the board; “secondary school pupil” means a pupil who is enrolled in a school operated by, (a) a secondary school board, or (b) a board of education, a Roman Catholic school board or the public sector of the Roman Catholic sector of The Ottawa-Carleton French-language School Board for the purposes of receiving education in the last two years of the intermediate division or in the senior division; “summer school A.D.E. for grant purposes” means, (a) in respect of elementary school pupils, the portion of the A.D.E. calculated under section 3 of Ontario Regulation 89/91 (Calculation of Average Daily Enrolment) that is in respect of resident-internal pupils of the board enrolled in summer schools established by the board, in a course of study that the board is authorized or required to provide in its day school program in grades 1 to 8, and the course is approved by the Minister for grant purposes, and (b) in respect of secondary school pupils, the portion of the A.D.E. calculated under section 3 of Ontario Regulation 89/91 (Calculation of Average Daily Enrolment) that is in respect of pupils enrolled in summer schools established by the board in a course for which credit is granted, and the course is approved by the Minister for grant purposes; “Table 1”, “Table 2”, “Table 3” and “Table 4” mean Tables 1, 2, 3 and 4, respectively, as set out in the original version of Ontario Regulation 86/91 as published in The Ontario Gazette dated March 23, 1991; “teacher qualifications and experience adjustment” means the product of, (a) the day school A.D.E. of resident-internal pupils of the board, (b) the amount per pupil that is set out in Column 11 of Table 2 opposite the name of the board in Column 1 of Table 2, and (c) where a strike or lockout of certain employees of the board occurs during the year, the ratio of the O.E. to the sum of the O.E. and the excess described as B in the definition “maximum recognized day school O.E.”; “tuition fees” means fees for instruction of pupils, less any P.A.C. that is included therein in respect of such pupils. O. Reg. 86/91, s. 1. Conditions