1 FUNDING FRAMEWORKS Understanding the methods used to finance post-secondary education in Canada Prepared by Navneet Khinda January 2014
2 1 TABLE OF CONTENTS I. EXECUTIVE SUMMARY...2 II. FORMULA FUNDING...3 What is a Funding Formula?...3 The Importance of a Funding Formula...4 The Benefits of a Formula...4 Non-Formula Approaches...4 III. BACKGROUND INFORMATION ON UNIVERSITY FINANCING IN CANADA...5 Undergraduate Student Tuition...6 Economic Issues/Components of University Financing...6 Existing Market Failures...6 IV. FUNDING SCHEMES...7 Enrolment-based Funding...7 Corridor mid-point enrolment scheme...7 Staff-based formulas...8 Lump Sum Funding...8 Incremental/historical funding mechanisms...8 Strategic funding mechanisms...8 Non-competitive strategic funding...8 Competitive (initiative) funding...9 Envelope Approach (output-based) Funding...9 Performance Incentives...9 Alberta...10 Contractual Targets...10 V. FUNDING SCHEMES BY PROVINCE...11 British Columbia...11 Alberta...11 History...11 Saskatchewan...12 Manitoba...12 Ontario...12 Quebec...13 Newfoundland and Labrador...13 New Brunswick...13 Nova Scotia...13 Prince Edward Island...13 VI. POLICY SUGGESTIONS...14 VII. REFERENCES...15
3 2 I. EXECUTIVE SUMMARY A funding formula is an allocation device used to allocate base or core funding. They do not solve irregular problems, such as employment equity, nor do they provide direct funding to areas of particular interest to a government. This report examines the four general means by which funding is allocated to university institutions, especially in Canada: enrolment-based funding, lump sum funding, output-based funding, and those based on achieving contractual targets. Almost all of the provinces use more than one type of funding mechanism and the majority of the funds are delivered to institutions as incremental funding or allocated by formula. A few recommendations arise: Provinces should adopt a multi-year perspective; An environment should be created where private giving and the entrepreneurial activities of institutions is solely to provide a margin of excellence ; The overarching principles should be assessed carefully; An optimal policy would increase quality or enrolment while holding the level of overall university funding constant, not a funding rule that depends solely on the enrolment levels; 1 The funding mechanisms should be few and simple; The institutions should work in collaboration with the provincial governments to establish an acceptable joint response; Furthermore, the government should use valid, reliable data.
4 3 II. FORMULA FUNDING In essence, formula funding links resources mathematically to an institution s characteristics. For instance, the size of the student population. 2 However, it is not necessarily a scientific formula. Rather, a funding formula has no one correct mathematical relationship. Instead, it represents the judgments of those who create it. What is a Funding Formula? A funding formula is a formally defined procedure that is based on data and can be manipulated according to predetermined variables. These variables are factors used to determine funding requirements for a system of universities or to allocate funding to individual institutions within a system, or both. 3 They are allocation devices, meaning the total amount of government funding in the Post- Secondary Education (PSE) sector is set by government and not driven by the funding mechanism. 4 It is important to distinguish the role of a funding formula in the allocation or distribution of funding as opposed to its role in determining the level of funding. 5 The fact remains, however, that government sets the actual level of funding based on many factors that include cost pressures, changing government priorities, the state of the economy, and accordingly, the state of government finances. A formula is an allocation device. However, the way it is designed can have guiding effects on the institutions receiving funding. Therefore, funding formulas are an instrument of government policy. 6 The focus for institutions and governments alike, before the 1970s, was to increase enrolment and capacity to attract more students into universities. Thus, much of the funding was in the form of enrolment-driven operating grants. The more students the institutions attracted, the more funding they received. After 1976 though, student enrolment began to slow down, and the focus shifted from growthrelated concerns to equity concerns, such as accessibility. In Alberta, the enrolment-driven grants were converted into base operating grants. This transition demonstrates that the funding of PSE both reflects and shapes the policy concerns of government as well as the realities of the economic and social climate. In 2003/4, approximately 70 percent of total PSE operating grants were allocated using formulas, the most important component being the Full-Time Equivalent (FTE). 7 FTE is a unit indicating the workload of a student in a way that makes workloads comparable. 8 It is used by six provinces, five of which use them to distribute the majority of their operational grants Alberta, Nova Scotia, Ontario, Quebec, and Saskatchewan. All of the formulas are based on FTE enrolment numbers weighted by type of program (type of course in Nova Scotia), and usually by level of study. 9
5 4 The Importance of a Funding Formula Governments tend to focus on the goals of funding to improve access or quality, for example but little is said about how the money is distributed to the institutions or how these funds relate to other resources such as tuition. Formula financing is an attempt to level the playing field with well-defined rules so that the relevant institutions can effectively plan in order to achieve its objectives in an efficient manner. The majority of current provincial funding mechanisms in Canada for PSE receive a fixed share of government spending, delivered as block funding or incremental funding mechanisms. This is a poor method of meeting the goals of quality, accessibility, and responsiveness to labour market needs, if those are factors under consideration. 10 These methods are remnants of an era where the main goal of government was to ensure adequate funding to keep pace with the growth of universities. However, as a whole, these current mechanisms are a result of bargaining process, historical developments, and bureaucratic forces, as opposed to a desire to maximize the value of provincial funding. 11 The Benefits of a Formula It is no secret that funding for public universities is becoming increasingly scarce in Canada. As such, there are greater demands for clearly equitable means of allocating scarce funds. Though no formula can solve the problem of inadequate funding, its basic challenge is to serve as a means to strike a fair and equitable balance. 12 A funding formula helps to reduce lobbying and political influence while promoting and protecting institutional autonomy. If the government s goal is to increase competition between institutions, then a level-playing field is a necessary precondition to achieving such an environment. Nonformula Approaches Jurisdictions that do not rely on formulas have several approaches to funding. Some aspects of the budget process rely on quantitative (though not formula) approaches, while others are more subjective. For instance, nonformula jurisdictions typically rely on incremental budgeting, with the base budget as their starting point. Meaning, each institution s current budget is assumed to be available for the next year s operations, along with any approved adjustments. 13
6 5 III. BACKGROUND INFORMATION ON UNIVERSITY FINANCING IN CANADA Universities receive funding from a wide range of sources such as governments, students, private donors, corporations, investments, and the provision of services. They receive funds from the government (in the form of operating grants) and students (in the form of tuition), which are primarily used to support core operations. The past two decades has seen those monies subject to more earmarking, consequently reducing an institution s discretionary funding. In many provinces, the core operating grants have been the subject of cut-backs, freezes, or severely limited increases, and if the provincial government does choose to provide additional funding, it is likely in the form of earmarked funding for specific purposes. 14 Traditionally, government has been the major source of funding for PSE in Canada. 15 Though this is still the case, Canadian universities are relying increasingly on private funds from tuition fees and other sources and less on public funds. 16 During the 1990s, fiscal restraints were introduced and education funding was reduced. 17 Provincial governments leaned in the direction of a user-pay philosophy, as evidenced by increasing the share of funding that came from student tuition fees. 18 Provincial funding is a function of many factors, such as the state of provincial finances, competing interests, changing demographics, and of course, politics. There are a number of note-worthy trends in PSE financing: 19 Allocation mechanisms have become more complicated and are increasingly used to steer results; The regulatory environment has become more complex, especially where government has attempted to introduce more competition and market principles; There is a heightened interest in accountability, which has led to increased audit requirements and additional reporting. There is emphasis on compliance rather than outcomes; Access has generally increased, but this was the direct result of governments more recently acknowledging the importance of increasing capacity; Provincial governments are beginning to internalize concerns about quality, though many views of quality exist.
7 6 Undergraduate Student Tuition Now, tuition income accounts for at least 30 percent of operating income nationally, compared to roughly 16 percent in 1990 the proportion has doubled. 20 The major increase in tuition in the 1990s is a result of two factors. First, it is a reaction to cutbacks in federal transfers. Second, it is an experiment to move towards a more market-based approach in financing higher education. When the funding source categories (government and own source ) are broken down into their components, it is evident that the funding burden has shifted from the state to individual students. 21 Economic Issues/Components of University Financing In the late 1970s and 80s, approximately 80 percent of universities operating expenditures and more than 90 percent of college operating expenditures were funding by the provinces. This was beneficial to meet a wide range of objectives, specifically to expand the PSE system. The primary rationale for government financing is to ensure the equity and efficiency in the PSE system. Equity is achieved when students of the same abilities enjoy the same access to university education. Efficiency requires that at the margin, social benefits (of the private and the public) of pursuing higher education are equal to the social costs. 22 Existing Market Failures There is a failure in capital markets if there was no financial support from government, many, if not most, students would be unable to obtain a post-secondary education, even if they are qualified. In such a situation, students cannot afford expenses nor can they afford to not work (the opportunity cost). Furthermore, they generally lack collateral and are not eligible for bank loans. Universities produce a wide range of positive externalities, such as research that has spin-off effects, or the day-to-day impacts of a more knowledgeable citizenry. Theoretically, markets will produce too little of any activity that generates positive externalities. Thus, public funding is needed to ensure a socially efficient outcome.
8 7 IV. FUNDING SCHEMES The structure of funding schemes in various parts of Canada, and Europe, fall into four general categories: funding based on enrolment, lump sum funding, output-based funding, and funding based on contractual targets. 23 Enrolment Based Funding This is a relatively popular scheme, which allocates a sum of money per student in order to cover the costs associated with each student. It is quite prevalent in North America. While most enrolment-based policies are founded on a single unit (one student in one course) there are other versions. For example, enrolment can be weighted by program, degree level, disciplinary sector/group, or geographic location. 24 It provides a certain amount of money per student in a given program at a given level. However, this policy is quite naïve in maintaining a constant level of funding per student. These formulas are responsive to demands for access, since they assume a linear relationship between enrolment and costs. However, this is appropriate for an established but still growing university. It overlooks the incentives the policy provides for universities it encourages institutions to increase recruitment efforts as a way to increase revenue. When universities compete for the same students, this can generate social losses. 25 Therefore, this leads to an inefficient allocation of resources by universities. Furthermore, a government should not simply provide funds based on a linear function of students enrolled in each establishment. This does not take into account quality of teaching or research. Five provinces rely on enrolment levels as their main indicator to determine transfers. The others rely mostly on unconditional transfers. Corridor mid-point enrolment scheme From 1993 to 1999, the PSE sector in Ontario had different enrolment patterns between universities and colleges. University enrolment declined and then increased in The funding mechanism provided no incentive to grow, seeing as the institution s share of provincial operating grants remained the same as long as enrolment stayed within +/- three percentage points of the corridor mid-point. 26 Colleges, on the other hand, grew by approximately 20,000 students. The funding mechanism in this case was based on a three year moving average. Thus, institutions could collect a greater share of the provincial operating grant pie if enrolment increased. For instance, as the size of the pie decreased, the overall college enrolment increased since they tried to get a bigger share. 27 The corridor approach creates upper and lower levels in the allocation of funds.
9 8 Staff-based formulas Similar to the enrolment-based formulas, this is founded on a single unit: one full-time academic appointment that can also be weighted by a number of factors, such as program, degree level, etc. This emphasizes academic program planning. 28 Lump sum funding Lump sum funding encompasses general and particular transfers that a university might receive for a given facility in the university. 29 Incremental/Historical Funding Mechanisms In these cases, the amount of institutional funding allocated in a year is based on the amount allocated in the previous year. Each institution receives approximately the same percentage increase or decrease in operating funds in a particular year. 30 They are popular for their administrative simplicity, and from the institutions perspective, it is the least intrusive way in which to deliver funds. It is the dominant funding mechanism for four provinces: British Columbia, Manitoba, New Brunswick and Prince Edward Island (as well as the college system in Saskatchewan). 31 On the other hand, it does nothing to create incentives to improve performance, which is likely why governments are less amenable to using this approach. They primarily take the form of block grants, which were provided from the federal government to the provinces since the 1960s. This formula is designed to produce a reasonably equitable distribution of basic university income. The formula weights do not reflect the differences in costs but it is a relatively simple income producing method. 32 Strategic Funding Mechanisms These are usually undertaken to increase the number of spaces in particular areas, like health and computer sciences. They are helpful in some instances but do not address the underlying labour market rigidities that cause the problems in the first place. 33 Rather, this mechanism reflects the assumption that provincial governments have the ability to accurately coordinate resource allocation in the PSE system. The provinces of Alberta, British Columbia, Manitoba, Nova Scotia, Ontario, and Saskatchewan allocate a portion of total grants through strategic funding mechanisms. They are used to expand the number of spaces in high-priority and emerging fields of study. Eventually, these tend to be rolled into the base operational grants, and are therefore incorporated into future block funding levels. 34
10 9 Non-competitive strategic funding Conditional block grants are where all compliant institutions receive funding. This is normally based on activity rather than outcomes. The funds are allocated to all institutions conforming to government mandates, regardless of outcomes. Competitive (initiative) funding Institutions are normally required to submit funding proposals for projects designed to meet government objectives. Not all institutions receive the funding. This is a way for government objectives to be met at the discretion of institutions but it cannot be built into the long term planning an institution undertakes. Envelope Approach (output-based) Funding This method is used to encourage and recognize differences and improvements in performance. Envelopes were essentially the only new government funding available in the mid-90s, yet there was uncertainty about whether this approach would subsume existing funding mechanisms. 35 The use of funding envelopes in conjunction with funding based on labour-market demand indicates a shift in thinking that prefers marketization. For instance, an envelope for the purpose of expanding student spaces in disciplines with high labour market demand coupled with declining base grants means that new spaces will only be opened in programs with high labour market demand. Performance Incentives These methods are unique because they recognize outputs. The formulas are usually combined with other types of formulas and they are either administratively, academically, or financially oriented. For instance, an example of measurements includes the programs accredited, the performance of graduates on standardized tests, peer evaluation, evaluation of programs and services, etc. 36 The goal is to stimulate improvements in quality and efficiency of services and programs delivered. Thus, the incentives are linked to specific academic, administrative, or financial outcomes. 37 Performance-based incentives have not thrived in Canada in the same way they have in the United States. Three provinces (Alberta, Ontario, Quebec) do have some form of performancebased funding but this comprises less than five percent of total provincial funding. 38 The volatility of performance-based funding can be explained in part by the fact that the amounts of funding associated with performance indicators usually do not correspond to the cost structures of the performances that are being measured, and potentially rewarded. For example, to raise the rates of graduation, a university would presumably have to exert a lot of effort to do so: smaller classes, more financial aid, etc. The costs incurred may be greater than the additional income these efforts could generate. This is a problem if the policy s purpose is to modify institutional behavior. Yet, this can be beneficial if the objective is compliance or accountability. 39
11 10 Alberta The Government of Alberta has used a number of envelopes. The Learning Enhancement Envelope (LEE) was in the form of $10 million a year from 1996/ to encourage institutions to develop alternative opportunities for adult learners with technology. 40 The Research Excellence Envelope annually distributes $2 million to address declining research capacity, and the Infrastructure Renewal Envelope began in It provided $23 million over three years to modernize and update equipment. 41 Alberta also had a Performance Envelope. It annually allocates $15 million ($23 million beginning in 2000) based upon institutional performance, which relied on nine indicators: 4243 Enrolment growth; Satisfaction of recent graduates; Employment of recent graduates; Administration expenditure efficiency; Revenue generation through entrepreneurial activities; Sponsored research awards; Citation impact of research papers; Community and industry support of research activity; Revenue generation through research activity. According to the government though, it was regarded as more of an adjustment intended to help offset general cost pressures than an award for performance. 44 Looking at the above objectives, it is easy to see that they reflect the notion that higher education should provide training for the labour market. Governments, especially Alberta, prefer institutions to be more sensitive to demands of both students and corporations. This responsiveness is reinforced by the use of funding envelopes. 45 Contractual Targets Contractual targets are contracts between the university and the funding body, which state what the university must achieve in order to receive funding. 46 Governments have begun to steer universities toward greater competition and improved performance, which ultimately places a greater emphasis on outcomes as stipulated in performance contracts and agreements between the provinces and its PSE partners. The nature of these targets restrains academic liberty, through performance contracts, for example.
12 11 V. FUNDING SCHEMES BY PROVINCE British Columbia In B.C., block funding is provided on an incremental basis, with the feature that each institution has a delivery target for the total number of FTE students it is expected to enroll. 47 Therefore, the block grants are based on a historical allocation. Alberta The Operating Grant is based on historical enrolment-based allocations. There are annual inflationary adjustments if the money is available. The Alberta Government also uses targeted envelopes, such as the Access Fund, Performance Fund, and new envelopes for Research Excellence and Infrastructure Renewal. The province also provides one-time-only funding for special situations, such as maintenance. 48 Now, the Campus Alberta Grant is provided as base funding rather than a per-student amount adjusted annually by enrolment changes. Nevertheless, periodic reviews of these amounts have taken enrolment levels into consideration. 49 History Pre : enrolment-weighted formula set the level for operating grants : enrolment-driven operating grants converted into base operating grants (nonformula). Student enrolment slowing, thus growth-related issues replaced with equity concerns : Endowment and Incentive Fund established to encourage private sector support, by making matching donations. Discontinued in : new targeted funding envelope known as the Supplementary Enrolment Fund. Provided per-student funding, meaning marginal rather than full-cost funding. Funds remained outside of base operating grants : As a result of budget constraints, formula-driven capital renewal fund modified to block funding and provide to institutions without conditions : Adopted enrolment corridor policy of withholding new base operating grant if the institutions enrolments decreased beyond a set amount. 55 As of 1999: Department of Advanced Education and Career Development funded PSE institutions in two ways: 56 o Base grants (combining operating and capital expenses) provided every year assuming enrolment does not decline beyond specified levels o Series of small funding envelopes awarded on competitive basis and designed to encourage and assist institutions in achieving system-wide goals As of 2005: ongoing operating grants provided as base funding rather than a per-student amount adjusted annual by enrollment changes. This is the institutions main funding source. 57
13 12 Saskatchewan Funding for the universities is allocated via a weighted enrolment funding formula with targeted envelopes. The Province reviews the formula every five years. 58 Government programs, such as basic education and skills training delivered through the colleges for Saskatchewan Learning, have a global amount of program funding approved by the government which is allocated incrementally to the institutions. 59 Manitoba Manitoba has a historically based core operating grant. It is not linked directly to inflation or enrolment. Furthermore, there are Strategic Envelopes for new programs and restructuring initiatives. 60 The total annual public operating expenditure for PSE in the province is approximately $800 million, which includes grants to institutions, tuition, and other revenues. About $480 million is from provincial operating grants while $150 million is from tuition fees. 61 Ontario Funding for universities in Ontario has been adjusted many times in the past two decades. The weighted enrolment funding formula generates the grant levels, which is about 80 percent of the total. The use of enrolment corridors smoothens out minor enrolment changes. 62 There are special purpose envelopes for strategic purposes, as defined by the government. The Government of Ontario decided to change its funding mechanism in 2011 to reduce the endless pursuit for increases in the student body. Some per-student funding was replaced with performance-based support intended to discourage an attitude of growth at all costs, since this has harmed quality. 63 As such, the province is encouraging schools to focus more on teaching as opposed to aspiring to grow into elite comprehensive institutions. The goal is to have universities and colleges specialize more in their own strengths and core programs, while providing as much flexibility as possible. 64
14 13 Quebec The Province of Quebec had a major policy shift in Before 2000, government transfers to universities were based on past funding, aka lump sum funding. After, the province moved to an enrolment-based funding policy. The universities used a multi-faceted formula. The weighted student funding formula was used for basic teaching costs, and additional funds for teaching and research support were allocated through a separate formula. There is also an additional formula for the maintenance of land and buildings. 65 Newfoundland and Labrador There is no provincial funding formula for colleges or university. However, there are historically based grants set annually by the government. The province moved to three-year recommendations in New Brunswick The Province provides flat grants to universities, which make up 75 percent of the unrestricted operational funding. They are incremental but calculated as residuals after supplementary grants and formula-based enrolment grants have been accounted for. 67 The Unrestricted Operating Assistance represents about 95 percent of total operating assistance to the four public universities. The unrestricted grants are allocated as a flat grant where 75 percent is based on historical funding and 25 percent is based on a weighted FTE and three year rolling average. The Restricted Operating Assistance represents the balance. 68 Nova Scotia The Weighted Enrolment Grant, which is 84 percent of funding, is calculated according to weighted enrolment numbers from 1994/5 to 1996/7. Thus, it is historically based granting. There are also special purpose grants based on factors such as location, part-time students, and French language operations, for example. Some restricted grants are available for renovations and equipment. 69 Prince Edward Island The Province sets an annual grant allocation. 70
15 14 VI. POLICY SUGGESTIONS Provinces should adopt a multi-year perspective. For the past 15 years, universities have operated on a year-to-year basis in an uneven environment where funding announcements are late and dramatic, where changes in funding methods is made with little consultation, and where the lack of predictability has impacted institutional planning quite negatively. 71 An environment should be created where private giving and the entrepreneurial activities of institutions is solely to provide a margin of excellence. Private funds should be a source for differentiation and diversification, not a substitute for government funding. 72 It is important to keep in mind that the introduction of various matching grant schemes, where funds from the private sector contribute to the financing of different parts of the university system, is indicative of a will to foster marketization. 73 The overarching principles should be assessed carefully. Some principles can counteract each other. For example, the desire for a simple-to-understand funding process may impede features that could contribute to greater equity (such as detailed subcategories to reflect institutional differences). Likewise, a formula responsive to enrolment changes may not provide for stability. A funding method needs to achieve a reasonable balance among all the principles. An optimal policy would increase quality or enrolment while holding the level of overall university funding constant, not a funding rule that depends solely on the enrolment levels. 74 Funding should depend on a university s enrolment as well as the enrolment in competing universities. 75 If a government prefers an aggressive enrolment strategy, the optimal policy would place less weight on the number of registered students in other institutions. On the other hand, if the cost of competing for the same students is too high, the government would prefer to place more weight on students in competing institutions. The funding mechanisms should be few and simple. The simpler they are, the easier it is for all stakeholders to understand the implications of their choices and actions. There may be no right prescription for government funding, but the government has an obligation to be clear about the funding level it is prepared to commit to. The institutions should work in collaboration with the provincial governments to establish an acceptable joint response. Just as the characteristics of the funding mechanisms are important, so is the process for developing and implementing it. Furthermore, the government should use valid, reliable data. A funding method must rely on data about the numbers and types of students to be served, the competitive market for faculty and staff, and differences in class sizes across fields of instruction and levels of study. Data should measure differences in funding requirements, and third parties should be able to verify the data. 76
16 15 VII. REFERENCES 1 St-Amant 2013, 6. 2 Marks, Joseph L., and J. Kent Caruthers A Primer on Funding of Public Higher Education. Southern Regional Education Board. Available at: Pgs. 5 & 20 3 Darling, Alexander L.; England, Martin D.; Lang, Daniel W A University Funding Formula as an Instrument of Public Policy. Higher Education. Vol. 18, No. 5. Pg Snowdon, Ken Without a Roadmap: Government Funding and Regulation of Canada s Universities and Colleges. Canadian Policy Research Networks. Research Report W 31, Work Network. December Pg Ibid, 4. 6 Ibid. 7 Pakravan, Payam The Future is Not What It Used to Be: re-examining provincial postsecondary funding mechanisms in Canada. C.D. Howe Institute. No February Pg For a discussion on FTEs and FLEs, see: In the mid-1990s Alberta Advanced Education and Career Development (now Alberta Learning) introduced a new measure called the Full-load Equivalent (FLE) and required that the FLE become the standard for enrolment reporting throughout the Alberta postsecondary system. A Full-load Equivalent (FLE) is based solely on the instructional load of students. 9 Ibid, Ibid, Ibid, Darling et al 1989, Marks, Joseph L; Caruthers, J. Kent. August A Primer on Funding of Public Higher Education. Southern Region Educational Board. Pg Snowdon 2005, Sale, Tim The funding of postsecondary education in Canada: Can the dilemma be resolved? Working paper no. 28. Ottawa. Economic Council of Canada. 16 Little, Don Financing universities: Why are students paying more? Education Quarterly Review. 4, 2: Martin, Paul Budget Speech. Department of Finance. Ottawa. February Ontario Ministry of Education and Training (OMET) Future goals for Ontario Colleges and Universities: Discussion Paper. 19 Snowdon 2005, Snowdon 2005, Fisher, Donald; Rubenson, Kjell The Development of PSE Systems in Canada: A Comparison Between British Columbia, Ontario and Québec ( ). Chapter 6 in Teixeira, Pedro N & Musselin, Christine (eds.) Reforming Higher Education: Public Policy Design and Implementation. Springer. Pg Pakravan 2006, St-Amant 2013, Darling et al, St-Amant 2013, Snowdon 2005, Snowdon 2005, Darling et al, St-Amant 2013, Pakravan 2006, Ibid, Committee on University Affairs, A Formula for Operating Grants to Provincially-Assisted Universities in Ontario, Report to the Ministry of University Affairs, November, Pakravan 2006, Pakravan 2006, Snowdon 2005, Darling et al. 1989, Pakravan 2006, 15.
17 16 38 Pakravan 2006, Lang, Daniel W The Political Economy of Performance Funding in Iacobucci, Frank and Tuohy, Carolyn (eds.) Taking Public Universities Seriously. University of Toronto Press Incorporated. Pg Barnetson, Bob; Boberg, Alice Resource Allocation and Public Policy in Alberta s Postsecondary System. The Canadian Journal of Higher Education. Volume XXX, No. 2. Pg Ibid, Snowdon 2006, Barnetson 2006, Report of the MLA Post-secondary Funding Review Committee, Alberta, October 2000, p Barnetson & Boberg 2000, St-Amant 2013, 3 47 Pakravan 2006, Snowdon 2006, Alberta Innovation and Advanced Education. Operating Grants. Found at 50 Alberta Advanced Education. June Investing in Alberta s Advanced Education System. Pg Ibid. 52 Ibid, Ibid. 54 Ibid. 55 Ibid. 56 Barnetson, Robert J A Review of Alberta s Performance-based Funding Mechanism. Quality in Higher Education. Vol. 5, iss. 1. Pg Alberta Advanced Education. June Investing in Alberta s Advanced Education System. Pg Snowdon 2005, Pakravan 2005, Snowdon 2005, Levin, Ben Commission on Tuition Fees and Accessibility to Post-Secondary Education in Manitoba: Report to the Minister of Manitoba Advanced Education and Literacy. Pg Snowdon 2005, Bradshaw, James Ontario shakes up postsecondary funding. The Globe And Mail, June 1 st, ibid. 65 Snowdon 2005, Ibid, Pakravan 2006, Snowdon 2005, Ibid, Ibid, Snowdon, vi. 72 Ibid. 73 Fisher & Rubenson 2014, St-Amant 2013, Ibid, Marks & Caruthers Pg 4.
Spring 2015 Trends in University Finances in the New Millennium, 2000/01 2012/13 Since the turn of the 21st century, universities in Canada have undergone significant changes. Student enrolment has exploded.
Research Paper Global Examination of Post-Secondary Education Cost Recovery Models March 2010 Prepared by: Sam Andrey, Director of Research and Policy Analysis Ontario Undergraduate Student Alliance Jessica
FAIRNESS IN INTEREST GRACE PERIOD Eliminating the Interest During a Student s Immediate Post-Loan Grace Period Currently, at the conclusion of a student loan period, students are given a six month grace
University tuition fees, 2014/2015 Released at 8:30 a.m. Eastern time in The Daily, Thursday, September 11, 2014 Canadian full-time students in undergraduate programs paid 3.3% more on average in tuition
Report of the CMEC Quality Assurance Subcommittee 2007 2007 CMEC Jurisdictional Update on Activities Related to Quality Assurance Introduction In February 2007, ministers responsible for advanced education
8. Cost of Education 8.1 How do educational expenditures compare with expenditures for other major government sectors? The total government expenditure for the year 1995/96, the last year for which actual
Regulations of the Teacher Qualification Service A Joint Project of the BC Teacher's Federation and the BC School Trustees Association Teacher Qualification Service #106-1525 West 8th Avenue VANCOUVER,
NATIONAL STUDY OF AUTOMOBILE INSURANCE RATES Third Release Atlantic Provinces 71 COMMUNITIES vs. British Columbia, Alberta Saskatchewan, Manitoba & Ontario 3,985,162 Auto Insurance Rates Compared October
Council of Ontario Universities Position Paper on Graduate Education in Ontario FEBRUARY 2012 COU No. 860 ISBN No. 0-88799-473-3 COUNCIL OF ONTARIO UNIVERSITIES CONSEIL DES UNIVERSITÉS DE L ONTARIO EXECUTIVE
Occupational Therapists in Canada, 2010 National and Jurisdictional Highlights and Profiles October 2011 Spending and Health Workforce Who We Are Established in 1994, CIHI is an independent, not-for-profit
4.0 Health Expenditure in the Provinces and Territories Health expenditure per capita varies among provinces/territories because of different age distributions. xii Population density and geography also
ADVANCING KNOWLEDGE Research Alberta s Innovation System Alberta s research and innovation system is evolving. In June 2014, the GOA established an Alberta Innovation Council that provide advice to government
Service Plan Report 2005/06 Revised December 2006 1 2005/06 Langara College Service Plan Report Table of Contents INSTITUTIONAL OVERVIEW...3 MISSION...3 VISION...3 VALUES...3 OPERATIONAL CONTEXT...4 POPULATION
Canadian Health Care Trend Survey Results 2015 Consistent Results Across Most of The Board Our 2015 Health Care Trend Survey demonstrates that drug, health and dental cost trend factors have remained consistent
Child Care Wages and a Quality Child Care System Child Care Human Resources Sector Council Prepared for the Child Care Human Resources Sector Council Authors: Jane Beach & Bozica Costigliola 2 Child Care
Organization of the health care system and the recent/evolving human resource agenda in Canada 1. Organization - the structural provision of health care. Canada has a predominantly publicly financed health
2006-2007 SCHOOL AUTHORITIES FUNDING MANUAL FOR SCHOOL AUTHORITIES RENEWED FRAMEWORK FOR FUNDING SCHOOL JURISDICTIONS PRINCIPLES AND PILLARS OF THE RENEWED FUNDING FRAMEWORK Public education is a commitment
26 Public Accountability Statement CIBC has been an important part of the Keelan family business for more than 50 years. For third-generation business owner Joyce Keelan, pictured with CIBC Branch Manager
Higher Education Reform Project (RRP PRC 43007) SECTOR ASSESSMENT (SUMMARY): EDUCATION Sector Road Map 1. Sector Performance, Problems, and Opportunities a. Vision and Strategy 1. The Government of Mongolia
Canadian Provincial and Territorial Early Hearing Detection and Intervention (EHDI) Programs: PROGRESS REPORT www.sac-oac.ca www.canadianaudiology.ca 1 EHDI PROGRESS REPORT This progress report represents
Catalogue no. 81-599-X Issue no. 007 ISSN: 1709-8653 ISBN: 978-1-100-18860-7 Education Indicators in Canada Spending on Postsecondary Education June 2011 Tourism and the Centre for Education Statistics
Applicant s Guide to Financing Your Education This is a comprehensive guide to help you look into ways to financially meet your educational goals. Using the information in this booklet, you and a Financial
Canada Student Loans Program Review: Seneca College Recommendations Seneca College s submission to the Canada Student Loan Program (CSLP) Review has been developed based upon a number of distinctive characteristics
Evaluation of the Canada Student Loans Program Final Report Evaluation and Data Development Strategic Policy Human Resources Development Canada October 1997 SP-AH039E-10-97 aussi disponible en français
The End of Need Based Student Financial Aid in Canada? Prepared for: Canadian Association of Student Financial Aid Administrators (CASFAA) By Sean Junor and Alex Usher August 2007 About CASFAA The Canadian
THE ECONOMIC IMPACT OF CORPORATE TAX RATE REDUCTIONS Leadership makes the difference January 211 The Economic Impact of Corporate Tax Rate Reductions January 211 Canadian Manufacturers & Exporters Author:
CHAPTER 4 Eye Care in the Private Sector: Innovation at the Service of Patients In Canada, it is professionals working essentially in private practices who provide patients with the eye and vision care
Engineering Labour Market Conditions 2011-2020 Table of Contents Executive Summary... 4 Part 1 Introduction and Methodology... 12 Part 2 National Overview... 19 Part 3 Risks and Alternative Scenarios...
Fair, Safe and Productive Workplaces Labour Occupational Injuries and Diseases in Canada, 1996 2008 Injury Rates and Cost to the Economy Jaclyn Gilks and Ron Logan Research and Analysis, Occupational Health
Legislative Review of Workers Compensation Review of Section 38 (Benefits), Workers Compensation Act Discussion Paper May 2015 Discussion Paper May 2015 Published by: Province of New Brunswick P.O. Box
Public Accounting Rights for Certified General Accountants in Canada Issue Brief IMPORTANT NOTE: Some information regarding Ontario is out of date pursuant to the adoption of the Public Accounting Act,
Executive Summary 2012 FEDERAL BUDGET PRIORITIES Given the current economic realities, setting the right conditions for business success is more important than ever. It is anticipated that the Canadian
THE ENGINEERING LABOUR MARKET IN CANADA: PROJECTIONS TO 2020 FINAL REPORT, OCTOBER, 2012 Prepared By: Prism Economics and Analysis October, 2012 Monitoring the pulse of the ENGINEERING* profession Table
Professional Standards For Dietitians In Canada Developed by: Dietitians of Canada College of Dietitians of Ontario in collaboration and with financial support from: British Columbia Dietitians' and Nutritionists'
NEPAB Nursing Education Program Approval Board Standards for Alberta Nursing Education Programs Leading to Initial Entry to Practice as a Nurse Practitioner January 2011 Ratified by the College and Association
Funds for Fleets A guide to government funding opportunities for employers in Canada s trucking industry Funds for Fleets Government funding opportunities for employers in Canada s trucking industry 1.
Management Initiatives in Ontario School Boards: Supporting Student Achievement by Minimizing Distractors Nancy Naylor Assistant Deputy Minister Business and Finance Division Ontario Ministry of Education
College of Nurses of Ontario Membership Statistics Highlights 2014 Revised February 25, 2015 VISION Leading in regulatory excellence MISSION Regulating nursing in the public interest Membership Statistics
Competitive Alternatives 2014: Special Report - Focus on Tax Focus on Tax is a supplement to the 2014 Competitive Alternatives report, a global report released in March examining significant business costs
Atlantic Provinces Community College Consortium Business Plan 2005-2006 2 Table of Contents 1.0 Introduction.....3 2.0 The Planning Context..... 4 2.1 Vision and Mission..4 2.2 Strategic Planning Themes...4
IMPROVING ACCESS TO AFFORDABLE UNIVERSITY EDUCATION IN SASKATCHEWAN November 16, 2004 Prepared for the Student Unions at the University of Saskatchewan, University of Regina John B. Conway Canadian Centre
Street Smart: Demographics and Trends in Motor Vehicle Accident Mortality In British Columbia, 1988 to 2000 by David Baxter 3-Year Moving Average Age Specific Motor Vehicle Accident Death Rates British
SUBJECT: Market Modifier Master of Business Administration PURPOSE The University of Calgary is seeking provincial government approval to increase Master of Business Administration tuition by $300.00 for
A SUMMARY OF R&D TAX INCENTIVES IN CANADA THE ADVANTAGES OF DOING RESEARCH IN CANADA A SUMMARY OF R&D TAX INCENTIVES IN CANADA The Advantages of Doing Research in Canada Science & Technology Section, Canadian
Growing Forward 2 is a five-year policy framework for Canada s agriculture and agri-food sector and the basis for the delivery of federal-provincial-territorial programs. Growing Forward 2 includes ongoing
SUSTAINING PROSPERITY FOR FUTURE GENERATIONS Approved by the NLEC Board of Directors Jan 16 th, 2013 1 SUSTAINING OUR PROSPERITY FOR FUTURE GENERATIONS INTRODUCTION The Newfoundland and Labrador Employers
Day-to-Day Banking Opening a Personal Deposit Account or Cashing a Federal Government Cheque at Scotiabank Cheque Holding Policy Opening A Personal Deposit Account We make it easy to open a personal deposit
Control and sale of alcoholic beverages, for the year ending March 31, 2012 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 11, 2013 Beer and liquor stores and agencies sold $20.9 billion
Disability Income Replacement Plan & Business Overhead Expense Plan protecting your income Engineers Canada-sponsored Disability Income Replacement coverage and Business Overhead Expense coverage offer
Our Employees CIBC s vision, mission and values are at the centre of our commitment to create an environment where all of our employees can excel. CIBC focuses on the things that matter to our employees
www.bdo.ca taxation Tax Facts 2013 Current to June 20, 2013 Tax Facts 2013 provides you with a summary of 2013 personal income tax rates and amounts, as well as corporate tax rates (as at July 1, 2013),
INVESTMENT HOLDING COMPANIES > RBC DOMINION SECURITIES INC. FINANCIAL PLANNING PUBLICATIONS At RBC Dominion Securities Inc., we have been helping clients achieve their financial goals since 1901. Today,
Alberta Investor Tax Credit Solving the Venture Capital Draught Issue The inaccessibility of early-stage capital investment is a major impediment to the growth and sustainability of Alberta s small businesses.
Public Consultation Package Request for Comments Retirement Income Adequacy in Canada Yukon Finance March 2010 Whitehorse, Yukon March 2010 Message from the Premier and Minister of Finance The Yukon Government
Engineers Canada 2012 Membership Survey June 3, 2013 Contents List of Tables... i List of Figures... ii Descriptions of Membership Categories... iii 1 Introduction... 1 2 Membership Composition... 1 2.1
ENTRY-TO-PRACTICE COMPETENCIES AND STANDARDS FOR CANADIAN DENTAL HYGIENISTS QUESTIONS & ANSWERS: Educators and Administrators Canadian Dental Hygienists Association The ETPCS: Q&A attempts to anticipate
A Note on Business Tax Competitiveness in British Columbia Volume 21, Issue 2, May 2014 It s slightly more than one year since BC scrapped the Harmonized Sales Tax (HST) and returned to the former Provincial
Research Bulletin SEPTEMBER 2015 FRASER I N S T I T U T E Enrolments and Education Spending in Public Schools in Canada by Jason Clemens, Deani Neven Van Pelt, and Joel Emes Summary To accurately understand
Patterns of Job Growth and Decline www.brandonu.ca/rdi/ July 2014 Highlights In Manitoba, 34% of employment is in non-metro, higher than the 28% share for Canada. Manitoba s non-metro employment has shown
A Snapshot of Resource Websites per Province Alberta Alberta students can access resources in the form of scholarships, student loans and grants/bursaries through the Government of Alberta. http://alis.alberta.ca/ec/fo/studentsfinance/students-finance.html
Association of Canadian Community Colleges Submission to the Government of Canada s Sciencee and Technology Consultation February 7, 2014 The Association of Canadian Community Colleges (ACCC) appreciates
pic pic Pharmacist Workforce, 2012 Provincial/Territorial Highlights Spending and Health Workforce Our Vision Better data. Better decisions. Healthier Canadians. Our Mandate To lead the development and
Marketing Strategy for Small Business Knud B. Jensen Ryerson Polytechnic University PREFACE Small business is the engine of growth for the Nineties. This book tries to provide a guide to marketing strategy
Interprovincial Comparison of University Revenue Council on University Planning and Analysis Council of Ontario Universities J UNE 2012 Interprovincial Comparison of University Revenue Working Paper Prepared
PROVINCIAL/TERRITORIAL COMPASSIONATE LEAVE LEGISLATION Provinces/Territories with Compassionate Care Leave Legislation Almost all of the provinces and territories either had existing labour legislation
Professional Corporations An Attractive Option Recent and planned corporate income tax rate reductions mean that now is a good time for eligible professionals to consider incorporating their practices.
The Applied Science and Engineering Technology Professions in Canada If you have experience and academic credentials in applied science or engineering, a career as a certified technician or technologist
Saskatchewan Labour Force Statistics January 2015 UNADJUSTED DATA According to the Statistics Canada Labour Force Survey during the week covering January 11 th to 17 th, 2015, there were 558,200 persons
DISCUSSION PAPER 1. TITLE Criteria for Commutation 2. ISSUE As a result of legislative changes to the Workers Compensation Act ( Act ) relating to permanent partial disability awards and retirement benefits,
Analytical Bulletin Certified and Non-Certified Specialists: Understanding the Numbers CIHI Physician Databases 2004:2 Introduction Physician count information is available from a number of Canadian data
Control and sale of alcoholic beverages, for the year ending March 31, 2013 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 10, 2014 Beer and liquor stores and agencies sold $21.4 billion
Financial Planning Guide For Canadian Students Ross University Office of Student Finance 630 U.S. Highway 1 Suite 300 North Brunswick, NJ 08902 (732) 509-4600 FinAid@RossU.edu 1 (800) ROYAL-11 www.rbcroyalbank.com
Standards for Nursing Education in New Brunswick February 2013 (1/ 13) Mission The Nurses Association of New Brunswick is a professional regulatory organization that exists to protect the public and to
CANADA MORTGAGE AND HOUSING CORPORATION Mortgage Loan Insurance Business Supplement YEAR-END December 31, March 31, The following Mortgage Loan Insurance Business Supplement is prepared for the year ending
Student Debt at the University of Lethbridge Dennis W Domoney Director, Institutional Analysis Becky Lore Coordinator, Scholarships and Student Finance Student Debt at the University of Lethbridge Executive
CALGARY CHAMBER OF COMMERCE Submission on Employment Insurance Premium Rate Setting Department of Finance November 30, 2011 Contact: Ben Brunnen Director of Policy and Government Affairs Chief Economist
Additional Tables, Youth Smoking Survey 2008-09 Table 1. cigar use in last 30 days, cigarillo/little cigar/cigar use in last 30 days, cigarette use in the last 30 days, self defining as a smoker, Canada,
Osler, Hoskin & Harcourt LLP Box 50, 1 First Canadian Place Toronto, Ontario, Canada M5X 1B8 416.362.2111 MAIN 416.862.6666 FACSIMILE AEF-PEN-353 Toronto Montréal Ottawa SUBMISSION TO THE STANDING COMMITTEE
DIGITAL ECONOMY ANNUAL REVIEW LABOUR MARKET DIGITAL ECONOMY TALENT ICT 2 0 1 4 THE INFORMATION AND COMMUNICATIONS TECHNOLOGY COUNCIL (ICTC) RESEARCH BY: THE INFORMATION AND COMMUNICATIONS TECHNOLOGY COUNCIL
A Guide to Learning Outcomes, Degree Level Expectations and the Quality Assurance Process in Ontario A Guide to Learning Outcomes, Degree Level Expectations and the Quality Assurance Process in Ontario