EFIS Instructions
2026-27
2026-27 Estimates
Section 6
Section 6A

Section 6A - Buses and Contracted Special Purpose Vehicles Allocation

This allocation funds the costs associated with transporting students between home and school using buses and contracted special-purpose vehicles (CSPVs).

1. Buses Component

This component includes separate amounts for vehicles, fuel, drivers, and spare capacity.

The Fuel Amount includes an adjustment for fuel prices that compares the posted monthly average market diesel rate (excluding HST) for southern and northern Ontario from September to June, published on the Ontario.ca website, to the diesel benchmark rate for southern and northern Ontario. If the difference is greater than 3% (positive or negative), an adjustment to the transportation grant is calculated.

In EFIS, the monthly average fuel rates will be loaded to the columns at item 1.2.3.1 as follows:

  • Estimates: fuel rates for all months will be equal to the benchmark rate, so that no fuel adjustment is calculated.

  • Revised Estimates:

    • Actual average diesel rate for September will be loaded at the time of release, so that a fuel adjustment, if applicable, will be calculated only in the September column.

    • Actual average diesel rates for October, November, and December will be loaded to the FO-reviewed version before transfer payments are made to school boards under the Revised Estimates doc set. The fuel adjustment, if applicable, will be calculated for the first four months of the school year.

  • Financial Statements: actual average diesel rates for all months will be loaded before release, so that an accurate fuel adjustment is calculated for the entire year.

2. Contracted Special Purpose Vehicles (CSPVs) Component

This component includes separate amounts for vehicles, fuel, drivers, and spare capacity.

The CSPVs Fuel Amount is calculated the same way as the Fuel Amount within the Buses Component, but using the gasoline price instead of diesel price, with a separate gasoline fuel benchmark. The comparison for this calculation is the posted monthly average market gasoline rate (excluding HST) for southern and northern Ontario. The loading of monthly average rates to EFIS will follow the same timeline as noted above for the Buses Component.

3. Retention and Recruitment Bonus Component

This is a table amount in the funding regulation.

4. Non Refundable HST Component

This component funds costs associated with the non-refundable portion of HST (2.16%) for all amounts within the Buses Component, CSPVs Component, and R&R Bonus Component.

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Section 6B