EFIS Instructions
2025-26
2025-26 Estimates
Appendices
Appendix B

Appendix B - Calculation of Fees

This appendix calculates tuition fees chargeable in respect of pupils for whom fees are receivable from the crown in right of Canada, a band, a council of a band, or education authority and the maximum fee chargeable to out of province students.

There is no input in this appendix. Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the calculation methodology. This appendix implements the calculation shown in the fees table of that document. The values calculated at item 3 in the board-submitted Appendix B will be used for Table 1 of the Calculation of Fees for Pupils for the 2025-26 Fiscal Year regulation.

The calculation of fees reflects the funding changes in 2025-26. The Core Ed funding apportioned to each panel is divided by the day school ADE of pupils of the board by panel, to arrive at the base fee per ADE. The following general principles apply:

  • Funding related to transportation is fully excluded from the day school base fees calculation. In addition to the entire Transportation Fund, this includes the portions of other allocations that relate to transportation.

  • Similarly, funding related to continuing education and other programs outside the regular school day are excluded from the fees calculation.

  • Claim-based amounts are generally excluded from the fees calculation.

On the main Section pages for each Core Ed fund, EFIS has already apportioned funding between elementary and secondary panels based on amounts generated within each panel, or based on relative day school ADE if the calculation does not specify a panel breakdown. (Please refer to the EFIS instructions for specific funding items for a description of any variation from this approach.) Appendix B loads the total amounts from each Section, excluding specific values that are omitted from the fees calculation.

Item 2.1 (Classroom Staffing Fund Fees):

This line loads the total CSF amounts by panel from Section 2, item 2Z, with the following exclusion:

  • Occasional Teacher Top-up Component (Section 2C, item 11).

Item 2.2 (Learning Resources Fund Fees):

This line loads the total LRF amounts by panel from Section 3, item 3Z, with the following exclusions:

  • FFL Start-Up Amount (Section 3B, item 4.4).

  • Continuing Education and Other Programs Allocation (Section 3F), except for the Tutoring Component (Section 3F, item 9) which is included in the fees calculation.

  • Transportation amounts within the Differentiated Supports Allocation (Section 3H, items 3.2, 3.4, and 5.9).

Item 2.2.1 (LRF - Adjustment for School Management Component Fees):

This line is calculated for school boards that have combined schools (both elementary and secondary pupils in the same school). Section 3G allocates all School Management Component funding for combined schools to the secondary panel; this adjustment is therefore necessary to allocate the funding between panels for fee calculation purposes. The amounts on this line are calculated on the Appendix B school level report, based on the proportion of elementary and secondary ADE in the combined schools.

Item 2.3 (Special Education Fund Fees):

This line loads the total SEF amounts by panel from Section 4, item 4Z, with the following exclusions:

  • Northern Adjustment amounts (Section 4B, items 1.2 and 1.3).

  • High Complex Special Education Needs (HCSEN) Component (Section 4C, item 1).

  • Education and Community Partnership Program (ECPP) Component (Section 4C, item 2).

  • Care and Treatment Education Program (CTEP) Component (Section 4C, item 3).

  • SEA Formula Component (Section 4D, item 1), which is replaced by the 2023-24 SEA Board and Per Pupil Amounts ($20,000 + $39.461 x ADE).

  • SEA Claims-Based Component (Section 4D, item 2).

Item 2.4 (School Facilities Fund Fees):

This line loads the total SFF amounts by panel from Section 5, item 5Z, with the following exclusions:

  • Continuing Education and Other Programs Base School Operations Amount (Section 5A, item 1.14).

  • Community Use of Schools Component (Section 5A, item 3).

  • Capital Lease on School Authority Amalgamation Component (Section 5A, item 4).

  • ECPP and CTEP Operations Component (Section 5A, item 5).

  • Renewal Software Licensing Fee Component (Section 5A, item 8).

  • School Renewal Allocation (Section 5, item 5B).

Item 2.5 (School Board Administration Fund Fees):

This line loads the total SBAF amounts by panel from Section 7, item 7Z, with the following exclusions:

  • Central Employer Bargaining Agency Fees Allocation (Section 7, item 7C).

  • Regional Internal Audit Team (RIAT) Component (Section 7D, item 1).

  • External Audit Component (Section 7D, item 2).

  • Reporting Entity Component (Section 7D, item 3).

Item 2 calculates the sum of items 2.1 to 2.5. Item 3 divides this total by the day school ADE (item 1.0), to arrive at the base tuition fee per pupil (item 3).

TAB: LRF Adjustment / Report: Appendix B - Detail of Adjustments to School Management Component

Section 3G allocates all School Management Component funding for combined schools to the secondary panel. An adjustment is required to allocate the funding between panels to properly calculate fees, based on the proportion of elementary and secondary ADE in the combined schools.

All Campus IDs that have both elementary and secondary ADE are loaded to this report, along with the School Management Component that was calculated on Section 3G - School Management Component - School Level. The elementary share is then calculated as elementary ADE / total ADE x School Management Component. The total of the Elementary Share of School Management Component column is loaded to the board-level Appendix B report at item 2.2.1 (LRF - Adjustment for School Management Component Fees), as a positive in the Elementary column and a negative in the Secondary column.

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Appendix B1