Ontario Regulation 299/26, Calculation of Fees for Pupils for the 2026-2027 School Board Fiscal Year, establishes the fees that school boards may charge for various categories of pupils during the 2026-2027 fiscal year. The regulation operates under the Education Act and applies to boards for the fiscal year running from September 1, 2026, to August 31, 2027.

The regulation establishes definitions and calculation methods that distinguish elementary and secondary pupils, day school programs, continuing education, summer school, online or remote learning, and different categories of school boards. An elementary pupil is enrolled from junior kindergarten through Grade 8, while a secondary pupil is enrolled in Grades 9 through 12. Average daily enrollment (ADE) is an important component of several fee calculations. The regulation also establishes a pupil accommodation charge of $141 for an elementary pupil and $282 for a secondary pupil.

For First Nation pupils enrolled in day school programs, fees payable by the federal Crown, a band, band council, or authorized education authority are generally calculated using the pupil’s ADE and the applicable base fee in the regulation’s tables. Certain educational programs, services, or equipment may result in additional charges where they are not fully funded through the base fee.

For specified pupils residing in Ontario, including certain pupils residing on tax-exempt land or reserves, the regulation sets a fee of $40 per month or part of a month. A board cannot charge the same parent or guardian this monthly fee for more than one qualifying pupil during the same month.

Different rules apply to pupils whose parents or guardians do not reside in Ontario. For qualifying pupils attending in person, the maximum fee is calculated using the pupil’s ADE, the applicable board base fee and pupil accommodation charge, multiplied by 10 per cent and then by the number of months or partial months of enrolment.

Boards must establish fee policies for certain non-resident pupils attending solely through online or remote learning. Minimum fee requirements prevent these policies from setting charges below the amounts that would otherwise apply under the regulation. Similar minimums apply to pupils covered by section 49(6) of the Education Act.

The regulation includes base fees for 72 district school boards and four isolated boards. District school board elementary and secondary base fees vary by board, while isolated board fees range from $17,230 to $35,195. The regulation came into force on the day it was filed.

Ontario (299/2026) September 22, 2026
Disclaimer: Insights are for informational purposes only and does not reflect RRI’s official position or constitute legal opinion.