Section 2B - Language Classroom Staffing Allocation

This allocation provides additional funding for classroom staff for English-language and French-language instruction.

TAB: 2B. INPUT - ESL-ELD

Amounts input on this tab are used in the calculations of both Section 2B CSF - ESL/ELD Component and Section 3B LRF - ESL/ELD Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

This tab, applicable only to English-language school boards, collects the number of immigrant pupils born in:

  • countries where English is not the first language of a majority of the population;

or

  • countries in which a majority of the population speaks a variety of English that is sufficiently different from the English used as the language of instruction in schools of the board for it to be appropriate to offer an ESL or ELD program to pupils born in those countries.

School boards should report the number of pupils of the board (excluding pupils 21 and over, and fully high-credit pupils) enrolled in schools as at October 31, 2025, who entered Canada during the previous four school years and September/October of the current year. Recent immigrants born in the following countries are not eligible for this funding: Canada, United Kingdom, Ireland, United States, Australia, and New Zealand.

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

TAB: 2B. INPUT - FSL

Amounts input on this tab are used in the calculations of both Section 2B, CSF - FSL Component and Section 3B, LRF - FSL Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

This tab, applicable only to English-language school boards, collects enrolment data for French programs.

  • Number of Pupils: The first section of this tab is used to collect the elementary FSL enrolment at October 31, based on the average number of minutes of instruction per day. Enter FSL enrolment at the elementary level as whole numbers.

  • Pupil Credits: The second section of this tab is used to collect the number of pupil credits at the secondary level. Credits are to be entered as whole numbers. For semestered schools, pupil credits in eligible courses on October 31 and March 31 are to be reported. For non-semestered schools, pupil credits in eligible courses on October 31 are included.

Please note that pupils 21 years and over, as well as fully high-credit pupils, should be excluded.

TAB: 2B. INPUT - PANA

Amounts input on this tab are used in the calculations of both Section 2B, CSF - PANA Component and Section 3B, LRF - PANA Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

This tab, applicable only to French-language school boards, collects the number of immigrant students who were born in:

  • countries where neither English nor French is the first language of a majority of the population; and

  • countries in which a majority of the population speaks a variety of French that is sufficiently different from the French used as the language of instruction in schools of the board for it to be appropriate to offer a PANA program to pupils born in those countries.

School boards should report the number of pupils of the board (excluding pupils 21 and over, and fully high-credit pupils) enrolled in schools as of October 31, 2025, who entered Canada during the previous four school years and September/October of the current year.

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

1. CSF - ESL/ELD Component

This component, applicable to English-language school boards only, supports English as a Second Language (ESL) and English Literacy Development (ELD) instruction for immigrant pupils born in countries where English is not a first or standard language.

  • The number of pupils of the board in columns 1 and 2 are populated based on the information entered on the 2B. INPUT - ESL-ELD input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

  • The weighted enrolment in columns 3 and 4 are calculated by multiplying the number of pupils by the factors below:

Year of entry Factor
September 1, 2024 to October 31, 2025 1.0
September 1, 2023 to August 31, 2024 0.85
September 1, 2022 to August 31, 2023 0.5
September 1, 2021 to August 31, 2022 0.25

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

  • Item 1.7 (CSF - ESL/ELD Recent Immigrant Amount): This is calculated as the total weighted enrolment (item 1.5) multiplied by a funding benchmark (item 1.6).

  • Item 1.8 (CSF - ESL/ELD - Diversity in English Language Learners (DELL) Amount): This is calculated by multiplying a table amount in the funding regulation by a funding benchmark and total ADE.

2. CSF - FSL Component

This component, for English-language school boards only, supports the costs of providing French language instruction. Enrolment is loaded here based on amounts entered on the 2B. INPUT - FSL input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

Note that the non-classroom staffing portion of this funding is under the Learning Resources Fund on Section 3B, item 2, LRF - FSL Component. This includes the entire Areas of Intervention table amount.

3. CSF - PANA Component

This component is for French-language school boards only. It supports Programme d’appui aux nouveaux arrivants (PANA) instruction for immigrant pupils born in countries where neither English nor French is a first or standard language.

  • The number of pupils of the board in columns 1 and 2 are populated based on the information entered on the 2B. INPUT - PANA input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

  • The weighted enrolment in columns 3 and 4 are calculated by multiplying the number of pupils by the factors below:

Year of entry Factor
September 1, 2024 to October 31, 2025 1.0
September 1, 2023 to August 31, 2024 0.85
September 1, 2022 to August 31, 2023 0.5
September 1, 2021 to August 31, 2022 0.25

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

4. CSF - FFL Component

This component is for French-language school boards only. Enrolment is loaded here based on amounts from Schedule 13 (only for French-language school boards). Please note that the entire FFL start-up funding for new elementary schools is under the Learning Resources Fund, on Section 3B, item 4.4, LRF - FFL Component.

5. CSF - ALF Component

This component is for French-language school boards only. Amounts in EFIS are calculated based on ADE, Core Ed benchmarks and table amounts, and the number of schools calculated on Section 3G, School Management Allocation.

For item 5.7 (CSF-ALF Board Amount), the allocation of funding between panels is different than the other amounts:

  • 1.0 teacher salary and benefits benchmark is allocated to the secondary panel;

  • The remaining amount (item 5.7 total day school less 1.0 teacher salary and benefits benchmark) is allocated between panels based on relative ADE per panel.

Section 2B - ALF Component - School Level

This report shows the details of the secondary and combined schools enrolment-based amount, which is calculated by school (Campus ID). The total value is forwarded to the board level report at item 5.6.

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