EFIS Instructions
2026-27
2026-27 Estimates
Appendices
Appendix B1

Appendix B1 - Tuition Fees Revenue

This appendix collects detailed information on tuition fee revenues from regular day school students. The total of this appendix should equal the regular day school tuition fee revenue reported on Schedule 9.

School boards are required to charge tuition fees for non-resident visa students, students residing in a First Nation community (“Government of Canada students”), and students from outside of the province of Ontario.

  • For students residing in a First Nations community attending a school of a school board under the Reciprocal Education Approach (REA), the school board is required to charge the base fee per ADE. School boards and First Nations Entities may enter into agreements for additional services and supports that supplement the base fee, as outlined in regulation.
  • For visa students, the school board is required to charge at least the day school base fee and the Pupil Accommodation Charge (PAC) multiplied by the student’s ADE. The pupil accommodation charge is $141 in the case of an elementary school pupil or $282 in the case of a secondary school pupil.
  • For Canadian students from outside Ontario enrolled in day school, the school board may charge no more than one-tenth of the day school base fee (maximum) and the PAC per ADE for each month (or partial month) the student is enrolled. School boards may charge additional fees for additional services and supports that supplement the base fee for day school students, as outlined in regulation.

In the Estimates cycle, the tuition fees per pupil at item 3.0 are the values calculated on Appendix B, item 3. In the Revised Estimates and Financial Statements, the tuition fees per pupil are the values from Table 1 of the Calculation of Fees for Pupils for the 2026-27 Fiscal Year regulation (which were calculated on Appendix B of the board-submitted Estimates).

Information in this appendix is collected under the following categories:

  • Government of Canada Students - Native Bands: Input the name of the band under the Description column
  • Prior Year Adjustments
  • Out of Province Students
  • Visa Students

Columns:

  • Average Daily Enrolment - Input the ADE by panel of fee-paying pupils. Note that the visa student ADE is automatically calculated and loaded based on the FTE reported on Schedule 13, Day School Enrolment - Other Pupils.

  • Base Fee Revenues - Input the base fee revenues by panel. Because school boards must charge the base fee per ADE for Government of Canada students, the values in their section is automatically calculated as the ADE multiplied by the per pupil tuition fee amount at item 3.0.

  • Additional Fees - Input any additional fees charged in addition to the base fee.

  • PAC - Input the pupil accommodation charge (PAC) billed to the out of province or international visa students according to the provisions in the fees regulation for the current school year. These cells are not applicable to Government of Canada students. Warning messages Warning_APP_B1_4 and Warning_APP_B1_5 ensure that amounts are entered here for visa students if there is corresponding ADE reported.

  • Tuition Fee Receivable at August 31 - In the Financial Statements, input any tuition fee receivable at August 31 of the school year from First Nations entities. This column is not applicable in Estimates or Revised Estimates cycles.

Relationship to other forms:

  • The total fees from Government of Canada students (item 1.21, column 10) should equal the federal day school fees reported on Schedule 9, item 5.1. This is enforced through warning message Warning_APP_B1_1.
  • The total fees from out of province and visa students (items 2.2 and 2.3, column 10) should equal the fees from boards outside Ontario and the day school fees from individuals (Schedule 9, items 8.1, 8.3.1, and 8.3.2). This is enforced through warning message Warning_APP_B1_2.
  • In the Financial Statements, the total tuition fees receivable from First Nations entities (item 1.21, column 11) should equal the accounts receivable from First Nations (Schedule 7, item 1.4.6). This is enforced through warning message Warning_APP_B1_3.
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Appendix BAppendix H