Early Learning & Child Care partners can find Contract & Finance Management information below. For further information please contact a Children’s Services staff as listed in the A-Z list of Licensed Child Care Centres.

  • 2022 Audit Guidelines
  • 2023 Audit Guidelines
  • 2024 Audit Guidelines
    1. The 2024 CWELCC Recovery Method remains consistent with 2023 (i.e. Vacancy Variable Costs) which continues to provide the Sector greater financial stability and predictability
    2. In order to remain in compliance, it’s critical for Agencies to submit a satisfactory Audit/Financial Statement (p.5 & p.9)
    3. Agency accountabilities are more explicitly articulated regarding roles and responsibilities (p. 10)

     

    Requirement

    Deadline

    Program Type

    Budget Submission November 30, 2025

    (Extensions will not be approved)

    • Extended Day Programs (EDP)
    • Every Child Belongs (Special Needs Resourcing) Programs
    • EarlyON and Indigenous-Led (Journey Together) Programs
    Operating Information Online Form (OIOF) November 23, 2025
    • Child Care Centres and Home Child Care Agencies
    • Forms will be used to calculate Cost-Based Funding Allocation (CBFA)
     

    In-Year Licensed Expansions

     

    (e.g., New Child Care Centre locations, new age group served, increase in licensed capacity)

     

    Ongoing  

    Group Child Care Centres

     

     

    Before & After School Expansions (BASP)

     

    September BASP expansions must be submitted according to the expansion schedule Kindergarten & School Age Before and After School (BASP) Programs
    Licensed Expansions 5th of Each Month Home Child Care Agencies
    2025 WEG/HCCEG & Pay Equity Reconciliation Q1 2026 (TBD) All programs that received:

    • Wage Enhancement Grant (WEG) and Home Child Care Enhancement Grant (HCCEG) funding in 2025

    Note: Reconciliation for Pay Equity is required if total aggregate funding from all funding types from TCS is under $20,000 per calendar year.

    2026 WEG/HCCEG Application March 27, 2026 Wage Enhancement Grant (WEG) and Home Child Care Enhancement Grant (HCCEG) funding for 2026
    2026

    CWELCC Cost Reviews

    Ongoing Child Care Centres and Home Child Care Agencies in CWELCC
    Mid-Year Reporting
    For the period:
    • EarlyON and Indigenous-Led (Journey Together) Programs
    • Every Child Belongs (Special Needs Resourcing) Programs
    July 1 - December 31, 2025 January 22, 2026
    January 1 to June 30, 2026 July 18, 2026
    July 1 - December 31, 2026 January 21, 2027
    Submission of Audited Financial Statements Within 4 months of the agency's fiscal year-end All Program Types as per Audit Guidelines for Agencies
    Annual Attestations and Standardized Financial Reporting TBD Child Care Centres and Home Child Care Agencies in CWELCC
    Summer Day  

    May 5, 2027

     

    Summer Day Programs use a three-year budget cycle. Budget Submissions are required in 2027 for 2028-2030.
     

    May 5, 2026

     

    Letter of Intent and confirmation of program operation are required annually.
    September 22, 2026 Summer Day Program Statistics
    Supplementary Capital Funding (SCF) & Start Up Grant Submit invoices within 12 months after receipt of advance payment or approval letter
    • CWELCC-enrolled centres/agencies serving children aged 0 to 12, with or without a fee subsidy agreement
    • All programs with fee subsidy serving children aged 6 to 12
    General Services Information

    (Excluding hours of operation for Group Child Care)

     

    (i.e. Contact & User Management, Languages spoken by the staff, Language Immersion Program, Dietary Services and School Escort)

    Ongoing, as changes occur
    • Applies to all program types
    • Agencies with access to Online Services are required to update General Services information and Contact/User Information through Online Services
    • Agencies without access to Online Services will forward changes to their Consultant or Budget Coordinator as they occur
    AQI Assessment Completed every 2 years
    • Every Child Belongs (Special Needs Resourcing) Programs
    Child Care Operating Standards (CCOS) Annual and bi-annual requirements are outlined in the Child Care Operating Standards
    • Child Care Centres
    • Extended Day Programs
    • Home Child Care Agencies
    • Every Child Belongs Programs

     

     

    Exigences Date limite Type de programme
    Soumission du budget 30 novembre 2024
    • Programmes de jour
      prolongé.
    • Programmes « Chaque enfant
      a sa place » (Ressources pour
      besoins particuliers)
    • Programmes EarlyON et
      dirigés par les Autochtones
      (Journey Together)
    Formulaire d'information sur l'opérateur 30 novembre 2024
    • Services de garde en groupe et services de garde à domicile
    • Les formulaires seront utilisés pour calculer l'allocation de financement basée sur les coûts et le complément de transition pour CWELCC
    Demandes d'expansion

    Nouveaux emplacements de garde en groupe, nouveaux âges desservis, augmentation des capacités de fonctionnement, modification des heures de service ou de licence

    Calendrier à déterminer Centres de garde en groupe et agences de garde à domicile
    Expansions avant et après l'école (BASP) Calendrier à déterminer Expansions avant et après l'école maternelle et pour les enfants d'âge scolaire
    Réconciliation des subventions (PWE; HCCEG; Équité salariale) 12 février 2025 Tous les programmes ayant reçu:

    Subvention provinciale d'amélioration des salaires (PWE) et financement de la subvention d'amélioration des services de garde à domicile (HCCEG) en 2024

    Note: La réconciliation pour l'équité salariale est requise uniquement si le financement total de tous les types de financement de TCS est inférieur à 20 000 $ par an.

    Rapports semestriels Pour la période :

    1er juillet - 31 décembre 2024
    1er janvier - 30 juin 2025
    1er juillet - 31 décembre 2025

    22 janvier 2025
    18 juillet 2025
    21 janvier 2026
    • Programmes EarlyON et dirigés par les Autochtones (Journey Together)
    • Programmes « Chaque enfant a sa place » (Ressources pour besoins particuliers)
    Programme d'été 5 mai 2025 Les programmes d'été utilisent un cycle budgétaire de trois ans. Les soumissions de budget sont requises en 2025 pour 2025-2027.
    5 mai 2025 Une lettre d'intention et une confirmation de l'opération du programme sont requises chaque année.
    22 septembre 2025 Statistiques du programme d'été
    Soumission des états financiers audités Dans les 4 mois suivant la fin de l'exercice fiscal de l'agence Tous les types de programmes conformément aux Lignes directrices d'audit pour les agences Audit Guidelines for Agencies
    Soumissions de l'attestation annuelle et du modèle financier standardisé Dans les 4 mois suivant la fin de l'exercice fiscal de l'agence Services de garde en groupe et agences de garde à domicile dans le financement CWELCC
    Subvention pour les petits capitaux / la santé et la sécurité Dans les 12 mois suivant l'approbation de la subvention, ou la réception de tout paiement anticipé.

      Tous les programmes avec subvention de frais sont éligibles pour recevoir la subvention pour les petits capitaux / la santé et la sécurité

      Informations générales sur les services

      (Excluant les heures d'ouverture pour les services de garde en groupe)
      (i.e. gestion des contacts et des utilisateurs, langues parlées par le personnel, programme d'immersion linguistique, services diététiques et accompagnement scolaire)

      En continu, au fur et à mesure des changements
      • S'applique à tous les types de programmes
      • Les agences ayant accès aux services en ligne sont tenues de mettre à jour les informations générales sur les services et les information de contact/utilisateur par les services en ligne.
      • Les agences sans accès aux services en ligne transmettront les modifications à leur consultant ou coordinateur budgétaire au fur et à mesure
      Évaluation AQI Complété tous les 2 ans
      • Programmes « Chaque enfant a sa place » (Ressources pour besoins particuliers)
      Normes de fonctionnement des services de garde (CCOS) Exigences annuelles et bi-annuelles détaillées dans les Normes de fonctionnement des services de garde
      • Centres de garde
      • Programmes de jour prolongé
      • Agences de garde à domicile
      • Programmes « Chaque enfant a sa place »

       

      Agencies with an existing Service Agreement with Toronto Children’s Services that are considering a closure or relocation of their child care centre (temporary or permanent) must contact their District Consultant for further information.  Contact information can be found in the A-Z Listing.

      In accordance with Section 3.3 of the 2025 CWELCC Cost-Based Funding Guideline, the Ministry of Education requires Toronto Children’s Services (TCS) to review the costs of selected group child care centers and home child care agencies who are participating in the CWELCC program.  The centers and agencies will be selected based on criteria defined by the Province, which prioritizes those with child care locations with the high top up allocations in 2025.

      Per the Ministry’s Guideline, the goal of these cost reviews is not to reduce quality, but to gradually shift the overall cost of providing child care towards more standardized costs as represented by benchmark allocations.

      TCS has initiated the Cost Review process and will apply the Ministry’s criteria to identify selected centres and agencies for the 2025 Cost Review. Selected centers and agencies will receive formal notification by email from TCS, including detailed instructions on required information and next steps.

      If you have any questions, please contact tcsfunding@toronto.ca.

      Agencies that are considering a sale or transfer of shares are subject to an application process to determine if the Service Agreement is eligible for transfer and if the transfer will be approved.

      Service Agreement

      The continuation of the Service Agreement depends on various factors, including if the agreement is and remains in good standing, legal confirmation of the sale of shares, assurance of continued financial viability, the Purchaser’s child care experience, and receipt of all necessary supporting documentation.

      For the fee subsidy funding to continue, the General Manager may grant approval on a case-by-case basis.

      For Canada-Wide Early Learning and Child Care (CWELCC) enrolled locations, the Ministry of Education’s 2024 CWELCC Guidelines state that a sale of shares could result in a continuation of the Service Agreement. For a sale of assets, the Purchaser would be treated as a new licensee and enrollment in CWELCC is not transferable.

      Both Seller and Purchaser are fully responsible for conducting due diligence related to the change of control before closing the transaction. Concerns or questions would be directed to respective legal counsel. City of Toronto does not approve or disapprove any aspect of the transaction.

      The City of Toronto, in its sole discretion, approves or denies the continuation of an existing Service Agreement after a change of control.

      If your Agency is considering a sale or transfer of shares, please contact the District Consultant assigned to your child care location for further information. Contact information can be found in the A-Z Listing.

      Agencies with a Service Agreement with the City of Toronto may receive payments from the City in advance of services being provided to children and families. Canada-Wide Early Learning and Child Care (CWELCC) funding, along with Fee subsidy advances for child care centres and home child care agencies, are typically paid monthly.

      Quarterly payments, including those for EarlyON Child and Family Programs, Every Child Belongs (Special Needs Resourcing) agencies, Pay Equity, and wage subsidy payments are processed on the scheduled dates marked with an asterisk (*).

      Children’s Services processes payments according to the schedule noted below. Funds should be deposited in your bank account by the fifth day of the month for which the advance is paid.

      Advance Payment For Month-end Dates
      December 2024 Wednesday, November 20, 2024
      January 2025 Thursday, December 12, 2024 (*)
      February 2025 Wednesday, January 22, 2025
      March 2025 Thursday, February 13, 2025
      April 2025 Wednesday, March 19, 2025 (*)
      May 2025 Wednesday, April 16, 2025
      June 2025 Thursday, May 22, 2025
      July 2025 Wednesday, June 18, 2025 (*)
      August 2025 Wednesday, July 23, 2025
      September 2025 Wednesday, August 20, 2025
      October 2025 Thursday, September 18, 2025 (*)
      November 2025 Thursday, October 23, 2025
      December 2025 Wednesday, November 19, 2025
      January 2026 Thursday, December 11, 2025 (*)