Financing for equity in pre-primary education
1. Education resources to subnational governments
2. Education resources to institutions
3. Education resources to students and families
4. Social policies and family support programmes
Introduction
Key financing indicators (UIS Data)
Canada's official entrance age to pre-primary education is three-years-old. One year of free pre-primary education is granted in legal frameworks
Governance
The federal government supports Early Learning and Child Care (ELCC) through various means. In 2024, the House of Commons passed Bill C-35, which commits the federal government to long-term funding of the national childcare system and the creation of a National Advisory Council on Early Learning and Child Care to advise the federal minister
ELCC services are primarily managed by the provinces and territories in Canada. As such, education for young children differs significantly from one province or territory to another. There are thirteen different ministries/departments responsible for ELCC across Canada. All except Alberta and Quebec have merged their child care divisions with their education ministries. Many provincial-level governments have split their supervisory units for ELCC- placing school-operated programmes such as kindergarten and pre-kindergarten under the exclusive oversight of their K to 12 systems.
In Quebec, the Ministry of Education and Higher Education (MEES) is responsible for kindergarten, which includes both four- and five-year-olds. The Ministry of the Family is responsible for childcare for pre-school aged children, while the MEED takes responsibility for out-of-school hours childcare.
The chart below summarises the ELCC situation for kindergarten and pre-kindergarten (usually ages 5 and 4) in all thirteen provinces and territories. Note that all provinces and territories offer free kindergarten as part of the K-12 system.
|
|
Kindergarten |
Pre-Kindergarten |
|||
|
|
Compulsory status |
Operated by |
Age |
Fees |
Operated by |
|
Newfoundland and Labrador
|
No |
School |
4 |
Yes, 10$ per day |
Non-profit centres |
|
Prince Edward Island |
Yes |
School |
4 |
No, government-funded up to 15 hours per week |
Childcare centres |
|
Nova Scotia |
Yes |
School |
4 |
No |
School |
|
New Brunswick |
Yes |
School |
4 |
Yes |
Early Learning Centres |
|
Quebec |
No |
School |
4 |
No |
School |
|
Ontario |
No |
School |
4 |
No |
School |
|
Manitoba |
No |
School |
3-4 |
No |
School |
|
Saskatchewan |
No |
School |
3-4 |
Yes, but not in vulnerable communities or children with developmental delays |
School |
|
Alberta |
No |
Public/private |
2.8-4 |
Certain groups who require additional supports are government funded and pay no fees |
Public/private |
|
British Columbia |
No |
School |
0-4 |
Yes, however; at-risk, vulnerable, and isolated families may be eligble for government funded programmes. |
School, or licensed pre-school |
|
Nunavut |
No |
School |
|
|
|
|
Northwest Territories |
No |
School |
4 |
No |
School |
|
Yukon |
No |
School |
4 |
Government funded in rural schools |
School |
Tuition-free status
Public pre-primary education in Canada is tuition-free according to provincial laws and policies, as education falls under provincial jurisdiction where public kindergarten—starting at age 4 or 5—is universally provided without fees in public schools across all 10 provinces and 3 territories.
1. Education resources to subnational governments
The federal government transfers payments to the provinces and territories for Early Learning and Child Care (ELCC) services primarily through the Canada Social Transfer and bilateral agreements for early learning and childcare.
The Canada Social Transfer (CST) has portions earmarked for the support of ELCC. This transfer is allocated on an equal per capita cash basis and is legislated to grow by 3% annually.
The Multilateral Early Learning and Child Care Framework is the foundation for bilateral agreements between the federal government and provinces and territories. The agreement was adopted in 2017, and the Government of Canada has committed to the annual allocation until 2028 with the Canada-Wide Early Learning Child Care system (CWELCC). Provinces and territories are expected to use these investments to build early learning and child care systems by addressing local, regional, and system priorities that impact families more in need, such as lower-income families; indigenous families; single-parent homes, families in underserved communities, those working non-standard hours; and/or families with children with varying abilities. The Indigenous Early Learning and Child Care Framework sets the foundation for pre-primary programmes for Indigenous children and families. As an example, funding is available for proposal-based Indigenous-led Quality Improvement Projects that enhance the goals of the framework.
In 2021, the Government of Canada committed to sustained funding to expand access to more affordable childcare. Agreements signed with provinces and territories prioritised lowering parent fees for childcare centres to an average of CAD 10 per day. Budget 2021 invests CAD 30 billion over the next five years (CAD 1.4 billion for Indigenous services) and CAD 8.3 billion ongoing (CAD 385 million for Indigenous services) in support of the frameworks Early Learning and Childcare and Indigenous Early Learning and Childcare.
Provinces may further distribute resources to municipal, district, or other small local-level governments. In Ontario, the Ministry of Education provides funding to Consolidated Municipal Service Managers (CMSMs) and District Social Services Administration Boards (DSSABs), which then distribute the funds to the childcare centres.
2. Education resources to institutions
Public pre-primary institutions are funded by the provincial and territorial governments. While the kindergarten level is primarily under the K-12 system for all provinces and territories, the pre-kindergarten level is very different across the country. Most providers of ELCC are licensed through local regulations. In Ontario, ELCC may be operated by municipal governments.
In Alberta, funding of ELCC institutions changes on a yearly basis. For Early Childhood Services, independent operators receive a base instruction grant which adjusts the yearly allocation based on predicted enrolment. Enrolments are counted for kindergarten students and early childhood students who have special needs (disabilities, English Language Learners, gifted/talented). Additional grants are provided for programmes which cater to these students, such as English as an Additional Language (EAL), support for children with severe disabilities or severe language delay. Funds are also provided for operations, management, and transportation. Funds for childcare centres in Ontario consider staff wages, operational costs, and property costs.
In Yukon, the Early Learning and Child Care Programme provides all licensed operators with funding for each child registered in full- or part-time learning. CAD 700 is provided for each child registered as full-time. For after-school programmes, CAD 350 is provided for each kindergarten student; CAD 700 is provided during summer months to cover out-of-school care.
Some provinces and territories offer grants or subsidies to ELCC centres that offer services to at-risk or vulnerable populations.
In Nova Scotia, the Inclusion Support Grant is provided to licensees who commit to the provision of high-quality inclusive programmes. The funding must be used to embed inclusion in the ELCC environment. Childcare centres may acquire resources or additional staffing that support the developmental, social, and physical inclusion for vulnerable, low-income children who require specialised supports.
In Quebec, subsidies are offered to educational childcare centres to provide better inclusion of children with special needs. An additional allowance is granted to centres which receive children from low-income families.
3. Education resources to students and families
Public pre-primary institutions are funded by the provincial and territorial governments. While the kindergarten level is primarily under the K-12 system for all provinces and territories, the pre-kindergarten level is very different across the country. Most providers of ELCC are licensed through local regulations. In Ontario, ELCC may be operated by municipal governments.
In Alberta, funding of ELCC institutions changes on a yearly basis. For Early Childhood Services, independent operators receive a base instruction grant which adjusts the yearly allocation based on predicted enrolment. Enrolments are counted for kindergarten students and early childhood students who have special needs (disabilities, English Language Learners, gifted/talented). Additional grants are provided for programmes which cater to these students, such as English as an Additional Language (EAL), support for children with severe disabilities or severe language delay. Funds are also provided for operations, management, and transportation. Funds for childcare centres in Ontario consider staff wages, operational costs, and property costs.
In Yukon, the Early Learning and Child Care Programme provides all licensed operators with funding for each child registered in full- or part-time learning. CAD 700 is provided for each child registered as full-time. For after-school programmes, CAD 350 is provided for each kindergarten student; CAD 700 is provided during summer months to cover out-of-school care.
Some provinces and territories offer grants or subsidies to ELCC centres that offer services to at-risk or vulnerable populations.
In Nova Scotia, the Inclusion Support Grant is provided to licensees who commit to the provision of high-quality inclusive programmes. The funding must be used to embed inclusion in the ELCC environment. Childcare centres may acquire resources or additional staffing that support the developmental, social, and physical inclusion for vulnerable, low-income children who require specialised supports.
In Quebec, subsidies are offered to educational childcare centres to provide better inclusion of children with special needs. An additional allowance is granted to centres which receive children from low-income families.
4. Social policies and family support programmes
Federal Child Benefit Programmes
At the federal level, the Canada Revenue Agency (CRA) administers the Canada Child Benefit (CCB), a tax-free monthly payment to eligible families to help cover the cost of raising children under 18. Families with an adjusted family net income (AFNI) below CAD 36,502 receive the maximum payment of CAD 7,787 per year for children under 6. The CCB may also include the Child Disability Benefit (CDB) and related provincial or territorial programmes. The CDB provides up to CAD 3,322 per year for each child eligible for the Disability Tax Credit (DTC).
The CRA is also responsible for administering most provincial and territorial governments. Eligibility is determined automatically, and provincial-level payments are added to the federal benefit.
The Inuit Child First Initiative ensures that Inuit children have equal access to essential government-funded health, social, and educational services. Children are eligible until they reach the age of majority in their province/territory of residence. Applicants must submit a letter of support that shows how the requested product, service, or support links directly to the child’s unmet educational needs.
The childcare expense deduction is a tax deduction applied to personal income tax. There is also a Goods and Services Tax exemption for childcare services.
Provincial Level Programmes
All provinces and territories provide some type of full or partial subsidy to assist with the cost of licensed childcare, usually for parents who meet financial eligibility requirements, and occasionally for families who qualify under a social eligibility criteria.
The ELCC programmes in Quebec are heavily subsidised. Parents pay approximately CAD 9.65 per day for a subsidised care space. With the federal childcare expenses tax deduction, the cost is reduced to CAD 8.21. For non-subsidised childcare spaces, Quebec’s Refundable Tax Credit for Childcare Expenses.
The Nova Scotia Child Care Subsidy Programme helps eligible families pay for a portion of their child care fees charged by licensed child care facilities. Families with assessed incomes under CAD 70,000 are eligible for the programme.
The Child Care Subsidy Program helps families pay for the cost of childcare and daycare services. Assistance is available depending on the situation and income level. Families may be approved for a full subsidy or a partial subsidy. PEI’s government will pay the rate established by the childcare centre.
