Contract & Financial Information

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.

Child Care Centres (CCC) and Home Child Care (HCC) Agencies

All Service System Providers

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Audited Financial Statements (AFS) All centres/agencies must submit AFS within 4 months of their fiscal year-end. TCS Online Services Portal 2026 Funding Reconciliation Guidelines For Agencies Ongoing Ongoing

Funding – CWELCC Cost-Based Funding Allocation (CBFA)

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Operating Information Online Form (OIOF)​ OIOF is submitted annually and used to calculate Cost-Based Funding Allocation (CBFA). TCS Online Services Portal

Excel Form emailed to Home Child Care Agencies ( Online Version will be available for 2027 funding year)

 2026 TCS Funding Requirement Guideline 2027 OIOF Due November (Date TBD) 2028 Submission Due November (Date TBD)
Child Care Centres OIOF Update (In-Year Operating Changes) OIOF Update Form is required for in-year operating changes. Email your Consultant for an Excel Form ( Online Version will be available for 2027 funding year) In-Year Changes permitted until mid October. Ongoing Ongoing
Home Child Care (HCC) Monthly Expansion Agencies must complete the online Expansion Form to assign homes to their licenced capacity. The form is available from the 15th to the last day of each month. TCS Online Services Portal Guideline/Instructions available on TCS Online Services Portal Ongoing Ongoing
Home Child Care (HCC) Mid-Year Reporting Agencies are required to submit mid-year reporting for active providers and enrollment statistics. Excel Form emailed to Home Child Care Agencies Instructions included in the HCC Active Provider and Enrollment Statistics Form June 8th June (Date TBD)
Annual Attestation and Standardized Financial Reporting (SFR) All CWELCC centres/agencies are required to submit the annual attestation and SFR for the January to December reporting period. TCS Online Services Portal

Excel Form emailed to Home Child Care Agencies

 Link to Provincial SFR Requirements (Operator Guide and Training Video available on TCS Online Services Portal for Child Care Centres) 2025 Annual Attestation and SFR Due April 19th 2026 Annual Attestation and SFR Due (Date TBD)
Cost Reviews Each year, TCS reviews the costs of selected CWELCC centres/agencies. Centres/agencies will be selected based on Provincial criteria and will receive an email from TCS Ontario Child Care and Early Years Funding Guidelines. Chapter 2, Division 2: CWELCC Cost-Based Funding Guideline Selected operators will receive email from TCS Selected operators will receive email from TCS
Direct Engagement to Report to Compliance Each year, TCS selects centres/ agencies for third-party audit and assurance of SFR costs. Centres/agencies will be selected based on Provincial criteria and will receive an email from TCS Ontario Child Care and Early Years Funding Guidelines. Chapter 2, Division 2: CWELCC Cost-Based Funding Guideline Selected operators will receive email from TCS Selected operators will receive email from TCS

Funding – Workforce Information

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Annual Submission All centres/agencies must submit the annual Workforce Information form to receive WEG/HCCEG for eligible positions serving children 6 to 12. TCS Online Services Portal

Excel Form emailed to Home Child Care Agencies

 2026 WEG/HCCEG & Workforce Compensation Requirements Guideline 2026 Submission Due April 26th & May 10th (ITPK-Only Operators) | 2027 Submission Due November (Date TBD) 2028 Submission Due November (Date TBD)

Funding – Wage Enhancement Grant (WEG)/ Home Child Care Enhancement Grant (HCCEG)

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Annual Reconciliation All centres/agencies with approved funding for eligible positions serving children aged 6 to 12 must submit a reconciliation. TCS Online Services Portal

Excel Form emailed to Home Child Care Agencies

 Instructions attached to eblast Child Care 2025 Reconciliation Due March 13th | Home Child Care 2025 Reconciliation Due April 15th 2026 Reconciliation Due March (Date TBD)

Funding – Supplementary Capital Funding (SCF)

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Application Application for one-time, unexpected, non-discretionary minor or major costs. Email your Consultant to determine eligibility to apply SCF application information posted on CFM External Webpage 2026 Application Due Date TBD 2027 Application Due Date TBD

Funding – Fee Subsidy (Infant – 12 years old)

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Monthly Attendance Centres/agencies must submit monthly attendance for Fee Subsidy children aged 0 to 12. Attendance in Applications - Online Services – City of Toronto Training materials available in Online Services under Tips, Tricks & Help. Ongoing Ongoing

EarlyON Child and Family Centres

Funding – EarlyON and Journey Together

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Budget Submission Annual budget submission for the following year. TCS Online Services Portal 2026 EarlyON Operating and Business Guidelines 2027 Budget Submission Due November 30th 2028 Budget Submission Due November (Date TBD)
Mid-Year Reporting For the period January 1 to
June 30.		 Excel form emailed to Agencies. Send completed form to your Consultant 2026 EarlyON Operating and Business Guidelines 2026 Mid-Year Reporting Due July 17th 2027 Mid-Year Reporting Due July (Date TBD)
Year-End Reporting For the period January 1 to
December 31.		 Excel form emailed to Agencies. Send completed form to your Consultant 2026 EarlyON Operating and Business Guidelines 2025 Year-End Reporting Due January 21st 2026 Year-End Reporting Due January (Date TBD)

Every Child Belongs (ECB) Agencies

Funding – Every Child Belongs (ECB)

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Budget Submission Annual budget submission for the following year. Excel Form emailed to Agencies. Send completed form and a signed PDF to ecbsupport@toronto.ca 2026 Budget Guidelines for Every Child Belongs 2027 Budget Submission Due November 30th 2028 Budget Submission Due November (Date TBD)
Mid-Year Reporting For the period January 1 to
June 30.		 Excel Form emailed to Agencies. Send completed form and a signed PDF to ecbsupport@toronto.ca 2026 Budget Guidelines for Every Child Belongs 2026 Mid-Year Reporting Due July 17th 2027 Mid-Year Reporting Due July (Date TBD)
Year-End Reporting For the period January 1 to
December 31.		 Excel Form emailed to Agencies. Send completed form and a signed PDF to ecbsupport@toronto.ca 2026 Budget Guidelines for Every Child Belongs 2025 Year-End Reporting Due January 21st 2026 Year-End Reporting Due January (Date TBD)

Toronto District School Board (TDSB)

Extended Day Program (EDP)

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Budget Submission Annual budget submission for the following year. Send completed Excel Form to your Consultant Instructions in Excel Budget Template 2027 Budget Submission Due November 30th 2028 Budget Submission Due November (Date TBD)

Summer Day Program Agencies

Summer Day Program Funding

Reporting Requirement Description Access Guideline/ Instructions 2026 2027
Budget Submission
(2025 to 2027)		 This program has a three-year budget cycle. Send Excel form to tcsfunding@toronto.ca Budget Guidelines and Standard for 2025 Summer Day Programs N/A N/A
Letter of Intent Letter of Intent and confirmation of program operations Email Letter of Intent to tcsfunding@toronto.ca Budget Guidelines and Standard for 2025 Summer Day Programs 2026 Letter of Intent due May 5th 2027 Letter of Intent due May (Date TBD)
Annual Statistics Summer Day Program Statistics Email Annual Statistics to tcsfunding@toronto.ca Budget Guidelines and Standard for 2025 Summer Day Programs 2026 Statistics due September 22nd 2027 Statistics due September (Date TBD)

Le cycle d’activités est actuellement en cours de mise à jour. Une version révisée sera publiée une fois finalisée.

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.

Standardized Financial Reporting (SFR) enables consistent financial information to be collected across licensees, supporting comparable cost analysis, compliance verification, and consistent administration of CWELCC cost-based funding.

All group child care centres and home child care agencies receiving CWELCC funding must complete the funding reconciliation process, which includes:

  1. Audited Financial Statements submitted in accordance with the 2025 Funding Reconciliation Guidelines
  2. Standardized Financial Reporting

Standardized Financial Reports (SFRs)

SFRs report eligible CWELCC costs incurred between January 1 and December 31 of the applicable funding year for each eligible child care centre or home Child Care agency. The Standardized Financial Reporting (SFR) process is a provincial requirement and includes:

  1. Standardized Financial Reports (SFRs) available through TCS Online Services Portal
  2. Annual Attestation (the signature page included within the SFR form) The Annual Attestation must be signed by an individual with appropriate signing authority confirming that CWELCC funding was used in accordance with program requirements.
  3. SFR Survey available through Medallia Survey Platform. The SFR Survey collects additional operational information to support Toronto Children’s Services’ review of submitted reports.

Key Dates

Deadline: April 19, 2026

This deadline cannot be extended, as it is required to meet provincial reporting timelines.

For Tools

Supplementary Capital Funding (SCF) is available to help eligible licensed child care centres and home child care agencies cover one-time, unexpected and non-discretionary capital costs that cannot be funded through the Cost-Based Funding Allocation (CBFA) or other available funding sources. Further information can be found on the Supplementary Capital Funding (SCF) page.

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

If your Agency is considering a sale or transfer of shares, please contact the Toronto Children’s Services Consultant assigned to your child care location for further information.

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 Child Care 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 the Ontario Child Care and Early Years Funding Guidelines state that a sale of shares could result in a continuation of CWELCC enrollment. For a sale of assets, the Purchaser would be treated as a new licensee and enrollment in CWELCC is not transferable.

Due Diligence

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. The 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. As part of this process, both the Seller and Purchaser are required to review and sign a Letter of Acknowledgement outlining their understanding of the requirements and conditions associated with the potential continuation of the Service Agreement. To obtain a copy of the Letter of Acknowledgement, agencies must contact their assigned Toronto Children’s Services Consultant.

Review Process

Agencies must provide written notice at least 60 days prior to the closing of a sale-of-shares transaction. During the review process, TCS requires several documents from both the Seller and Purchaser.  It can take up to three months (or longer) to complete the review and finalize Service Agreement continuity.

Funding may be temporarily paused during the “sale-of-shares” until the review is complete.

 

Agencies with a Service Agreement with the City of Toronto may receive payments in advance of delivering services 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 issued on a monthly basis. Payments for EarlyON Child and Family Programs, Every Child Belongs (Special Needs Resourcing), Pay Equity, and Wage Subsidy funding are processed quarterly. All funds are generally deposited into your bank account by the fifth business day of the month in which the payment is due. Please contact your District Consultant if you have any payment-related questions.
Date modified: July 9, 2026