Chapter B
Financial resources invested in education

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B1. Expenditure per student
B2. Expenditure on education as a percentage of GDP
B3. Distribution of expenditure on education

B1 Expenditure per student

Context

This indicator provides information on the investment, from all sources, in each student in public and private institutions at several levels of education. Expenditure by educational institutions per student is largely influenced by teachers’ salaries (see Indicators B3 and D2), pension systems, teaching and instructional hours (see Indicator D1), the cost of teaching materials and facilities, the program provided (e.g., general or vocational), and the number of students enrolled in the education system. Policies to attract new teachers or to reduce average class size or change staffing patterns have also contributed to changes in expenditure by educational institutions per student over time. Ancillary and R&D services can also influence the level of expenditure by educational institutions per student.

Effective schools require the right combination of trained and talented personnel, appropriate curriculum, adequate facilities and motivated students who are ready to learn. The demand for high quality education, which can translate into higher costs per student, must be balanced against other demands on public expenditure and the overall burden of taxation. Although it is difficult to assess the optimal volume of resources needed to prepare each student for life and work in modern societies, international comparisons of spending by educational institutions per student can provide useful reference points.

Policy-makers must also balance the importance of improving the quality of educational services with the desirability of expanding access to educational opportunities, notably at the tertiary level. In addition, decisions regarding the allocation of funds among the various levels of education are key. For example, certain provinces and territories emphasize broad access to higher education and some invest in near universal education for children as young as 3 or 4 years of age.

Observations

The indicator shows direct public and private expenditure by educational institutionsNote 1 in relation to the number of full-time equivalent students enrolled. Note that variations in expenditure by educational institutions per student may reflect not only variations in the resources provided to students (e.g., variations in the ratio of students to teaching staff) but also variations in relative salary and price levels.Note 2

Expenditure by educational institutions per student at the primary and secondary education levels

Data on annual expenditure per student at the primary and secondary education levels provide a way to track the financial investment in each student. Covering all levels from pre-primary to upper secondary education, average expenditure per student in Canada was $11,772 in 2009/2010 (Table B.1.1.1). The numbers were much higher in the territories: $26,274 in the Northwest Territories, $20,716 in Yukon and $16,462 in Nunavut. Elsewhere, the highest expenditure was seen in Alberta ($13,697), and the lowest in Quebec ($10,652).Note 3

For Canada as a whole, expenditure per student at the secondary level exceeded that at the primary level (Table B.1.1.1). This was true in most provinces and territories, with only small differences in New Brunswick and Manitoba. Expenditure per student was higher at the primary level than at the secondary level in Prince Edward Island, Quebec, British Columbia and Yukon.Note 3 The largest differences were evident in Saskatchewan (where expenditure at the secondary level was 53% higher than at the primary level), Newfoundland and Labrador (38%), Alberta (35%), and Nunavut (32%).

To compare Canada with other OECD countries,Note 4 the expenditure per student was converted to a common currency using purchasing power parities (PPPs) (Table B.1.1.2). The data (2010) indicate that OECD countries spent an average of $7,974 (US dollars) on primary education (ISCED level 1) per year per student (Chart B.1.1.1). The comparable average for Canada was $9,580 (ISCED levels 0 to 2).Note 5 In all provinces and territories, these US dollar figures were above the OECD average. Figures were lowest in Nova Scotia ($8,719) and Saskatchewan ($8,865), while the highest were in the territories ($21,467 in the Northwest Territories, $18,927 in Yukon and $12,625 in Nunavut), Alberta ($10,423), Manitoba ($10,035) and British Columbia ($9,953).

OECD countries spent an average of $9,322 per student on upper secondary education (Table B.1.1.2; Chart B.1.1.2), 17% more than on primary education. In Canada, expenditure on upper secondary education (at $10,166 US dollars per student) was only 6% greater than on primary education. Three provinces (Prince Edward Island, British Columbia and Quebec) showed expenditure per student lower than the OECD average.Note 3

In Canada at the primary and secondary levels, the portion of expenditure per student allocated to core services represented 95% of the total expenditure per student in 2009/2010, while the money spent for ancillary services represented approximately 5% of the totalNote 6 (Table B.1.2.2; Chart B.1.2). Expenditures per student on ancillary services varied between 3.4% and 6.6% of total expenditure per student in the provinces. By contrast, much less was spent on ancillary services in the territories: 1.5% in Nunavut, 0.9% in Yukon and 0.6% in the Northwest Territories. In the OECD countries as a whole, expenditure on core educational services accounted for an average of 94% of the expenditure per student on primary, secondary and postsecondary non-tertiary education (Table B.1.2.2).

Expenditure by educational institutions per student in the university sector

Expenditure per student on university education in CanadaNote 7 averaged $32,409 (Canadian dollars) in 2009/2010 (Table B.1.1.1; Chart B.1.1.3). Spending was most noticeably above the Canada-level average in Alberta (59% above), Saskatchewan (26%), Prince Edward Island (10%), and British Columbia (8%).

Comparisons of expenditure per student at different levels of education highlight the relative emphasis placed on these levels, as well as the relative unit costs of provision. Expenditure per student increases with the level of education in almost every province, but the relative difference between the levels varies from one province to another. On average, the ratio of expenditure per student on university education to expenditure per student on primary education was 2.82:1 in Canada (Chart B.1.3). This ratio ranged from 2.24:1 in Manitoba to 4.11:1 in Alberta.

Definitions, sources and methodology

Data refer to the 2009/2010 financial year (April 2009 to March 2010) and are for the elementary and secondary levels and for the university sector. A method is being developed to estimate this indicator for college as well. The OECD figures are from the UOE data collection on education statistics, administered by the OECD in 2012.Note 8

Expenditure by educational institutions per student at a particular level of education is calculated by dividing the total expenditure by educational institutions at that level by the corresponding full-time equivalent enrolment. Only educational institutions and programs for which both enrolment and expenditure data are available are taken into account. In accordance with the OECD definition provided in the data collection manual, debt servicing expenditure is excluded.

For Canada, financial data for elementary and secondary school levels are based on five Statistics Canada surveys: the Survey of Uniform Financial System – School Boards (this is the largest source of expenditure reporting); the Elementary-Secondary Education Survey (ESES) (for the estimates of capital spending in three provinces); the Survey of Federal Government Expenditures in Support of Education (most of which is for the education of First Nations students); the Survey of Financial Statistics of Private Elementary and Secondary Schools; and the Provincial Expenditures on Education in Reform and Correctional Institutions survey. The last two are inactive, but the figures are estimated based on data from previous years.

The financial data obtained at the elementary and secondary levels are not divided by level. Given that salaries are the largest financial item, the expenditure is broken down by level based on an estimate of the payroll at each level. The ESES does not provide details on teachers per level. In the 2006 Census, teachers in each province and territory reported whether they were teaching at the elementary or secondary level, as well as their average salaries. Payroll was calculated by multiplying the number of teachers at each level by the average salary at that level. For each jurisdiction, the proportion of total payroll going to each level was then used to multiply total expenditure; e.g., if, in one jurisdiction, 69% of payroll went to the elementary level, it was assumed that 69% of total expenditure was attributable to that level.

Enrolment data for elementary and secondary school levels are the sum of enrolment in public and private schools (ESES) and enrolment in First Nations band-operated schools (Aboriginal Affairs and Northern Development Canada). Enrolment corresponding to the 2009/2010 financial year was obtained using 5/12 of the enrolment for the 2008/2009 school year and 7/12 of the enrolment for the 2009/2010 school year.Note 3

The manner in which enrolment was weighted between elementary and secondary levels is implicit in the definition of secondary school,Note 9 which varies from Grades 7 to 11 (Quebec), 8 to 12 (British Columbia and Yukon), 9 to 12 (New Brunswick, Ontario and Manitoba), up to 10 to 12 (Newfoundland and Labrador, Prince Edward Island, Nova Scotia, Saskatchewan, Alberta, Northwest Territories, and Nunavut), given that teachers report whether they teach at the elementary or secondary level, and given that the definition of secondary school varies by province. (In Tables B.1.1.1 through B.1.2.2, the secondary grades are reflected in the ISCED 3 category labelled “upper secondary”.) A different weighting was applied when calculating the figures for Canada that appear in Education at a Glance 2013: OECD Indicators. In that publication, enrolment for Canada at the upper secondary level was defined as Grades 9 to 12. The weighting factors were calculated based on actual enrolment figures in the respective grades in public school and in private schools in the 2009/2010 school year (ESES), and applied to the total weighted enrolment corresponding to the 2009/2010 financial year.

The following table gives weighting factors for both expenditure and enrolment in Canada.

Weighting factors used to divide expenditure and enrolment by level
Table summary
This table displays the results of weighting factors used to divide expenditure and enrolment by level. The information is grouped by jurisdiction (appearing as row headers), elementary, secondary, definition of secondary, expenditure and enrolment, calculated using percent and grade units of measure (appearing as column headers).
Jurisdiction Elementary Secondary Definition of secondary
Expenditure Enrolment Expenditure Enrolment
percent grade
Newfoundland and Labrador 65.8 72.5 34.2 27.5 10 to 12
Prince Edward Island 73.4 70.1 26.6 29.9 10 to 12
Nova Scotia 68.3 73.3 31.7 26.7 10 to 12
New Brunswick 63.6 64.5 36.4 35.5 9 to 12
Quebec 51.0 48.6 49.0 51.4 7 to 11
Ontario 59.5 63.5 40.5 36.5 9 to 12
Manitoba 63.6 64.0 36.4 36.0 9 to 12
Saskatchewan 62.7 71.5 37.3 28.5 10 to 12
Alberta 66.6 72.8 33.4 27.2 10 to 12
British Columbia 58.1 54.0 41.9 46.0 8 to 12
Yukon 63.4 58.0 36.6 42.0 8 to 12
Northwest Territories 69.6 71.1 30.4 28.9 10 to 12
Canada in this report 59.1 60.9 40.9 39.1  
Canada in the OECD report 59.4 64.6 40.6 35.4 9 to 12

For the university sector, the financial data were drawn from the Financial Information of Universities and Colleges Survey (FIUC), done in conjunction with the Canadian Association of University Business Officers (CAUBO), and the Survey of Federal Government Expenditures in Support of Education. The enrolment figures come from the Postsecondary Student Information System (PSIS); figures for the 2008/2009 and 2009/2010 academic years were used. Enrolment was first converted into full-time equivalents (i.e., the number of part-time students was divided by 3.5). Then the two academic years were weighted to correspond to the 2009/2010 financial year (April 2009 to March 2010) by applying 5/12 of the first and 7/12 of the second.

For comparison with the OECD, expenditure in Canadian currency was converted into equivalent US dollars by dividing the national currency figure by the purchasing power parity (PPP) index for the gross domestic product (GDP). The value of 1.200 (for the calendar year 2009) was used. The PPP index was used because the market exchange rate is affected by many factors (interest rates, trade policies, economic growth forecasts, etc.) that have little to do with current relative domestic purchasing power in different OECD countries. Expenditure data are not adjusted for the differences in the cost of living across the provinces and territories.

Educational services are the expenditure portion that covers the real mission of educational institutions, which is to provide education. There are also expenditures on ancillary services, which have two main components: student welfare services (transportation, lodging and meals) and services for the general public (museums, radio, and cultural programs). In the university sector, ancillary services typically include bookstores, food services (dining hall, cafeterias and vending machines), residences and housing, parking, university press publishing, laundry services, property rentals, university facility rentals, theaters, and conference centres.

Education expenditure at the tertiary level also includes expenditure on research and development, such as subsidies received by the institution for research projects and an estimate of the proportion of other current expenditures allocated to research and development. In consideration of the current review of reporting practices, especially with respect to expenditure on research and development, in the main finance data source (the CAUBO survey), R&D figures for the provinces/territories will not be published this year.

The OECD average is calculated as the average of all OECD countries for which data are available.

Note: The corresponding OECD indicator is B1, How much is spent per student?.

B2 Expenditure on education as a percentage of GDP

Context

This indicator provides a measure of the proportion of national wealth that is invested in educational institutions by linking public and private expenditures with gross domestic product (GDP).

Expenditure on education is an investment that can help foster economic growth and enhance productivity. Education contributes to personal and social development and reduces social inequality. The allocation of financial resources to educational institutions is a collective choice, made by government, business, and individual students and their families. It is partially influenced by the size of the school-age population and enrolment in education, as well as relative wealth.

Observations

GDP allocated to educational institutions

With 6.7% of its GDP allocated to educational institutions in 2009, Canada devoted slightly more than the 6.3% average estimated by the Organisation for Economic Co-operation and Development (OECD),Note 10 based on the member countries for which comparable data were available (Table B.2.1). In comparison with the other OECD countries, Denmark, New Zealand, Iceland, South Korea, Norway, Israel, and the United States devoted more of their GDP to educational institutions than did Canada. Estimates for several other OECD countries, including Australia (6.1%), Slovenia (5.9%), Switzerland (5.6%), United Kingdom (6.5%), Portugal (5.8%), and Austria (5.8%) were less than the figure for Canada.

The financial commitment to educational institutions also varied from one province or territory to another. The largest proportions of GDP invested in educational institutions in 2009 were in Nunavut (8.8%), Prince Edward Island (8.6%), Nova Scotia (8.3%) and Yukon (7.0%) (Table B.2.1; Chart B.2.1). The proportion of GDP invested in education in most provinces/territories not only exceeded the Canada-level average (6.7%), but it was also higher than the OECD’s overall average of 6.3%. Estimates for British Columbia (6.4%), Newfoundland and Labrador (5.9%), Saskatchewan (6.2%) and Alberta (5.5%) were slightly lower than the national average.Note 11

Primary and secondary education

Overall, in the OECD countries, 61.9% (3.9% of 6.3%) of the expenditure on educational institutions was for pre-primary, primary, secondary and postsecondary non-tertiary education. This is not surprising, since primary and lower secondary education is compulsory and enrolments in upper secondary education are generally high. In Canada, 58.4% (3.9% of 6.7%) of the national wealth invested in education in 2009 was spent on these types of education,Note 12 less than the 61.9% (3.9% of 6.3%) average for the OECD countries (Table B.2.1).Note 13

In all provinces and territories, over half of the money spent on education in 2009 went towards pre-primary, primary, secondary and postsecondary non-tertiary education (Table B.2.1, column 2 as a percentage of column 9). In three of the provinces (Manitoba, Saskatchewan and Ontario) and in all three territories, the amount spent exceeded the average for Canada. Figures for the remaining provinces reveal proportions below or similar to the Canadian average, ranging from 51.8% in Nova Scotia to 58.4% in Alberta. More than 70% of the spending on education in the Northwest Territories and in Nunavut was for primary and secondary education.

Share spent on tertiary education

In 2009, 41.8% (2.8% of 6.7%) of the share of GDP that Canada invested in education was allocated to the tertiary sector (Table B.2.1, column 6 as a percentage of column 9). This means that, among the OECD countries, Canada, along with the United States (38.4%) and Chile (37.5%), allocated the largest shares of education spending to tertiary education.

Nova Scotia was the province where the highest proportion (48.2% [4.0% of 8.3%]) of the money spent on education went towards tertiary education (Table B.2.1; Chart B.2.1). The figures for Prince Edward Island, New Brunswick, Newfoundland and Labrador, Quebec and British Columbia were also similar to or above the Canada average of 41.8%. The estimates for Ontario, Manitoba and Saskatchewan were below the national average for 2009. With few schools at the tertiary level, the percentage spent for the three territories were, as expected, well below the average for Canada, less than one-third.

Definitions, sources and methodology

This indicator shows expenditure (public and private) with regard to educational institutions as a percentage of gross domestic product (GDP), by level of education and for all levels of education combined.

“Expenditure on educational institutions” includes spending on both instructional and non-instructional educational institutions. Instructional educational institutions are entities that provide instructional programmes (e.g., teaching) to individuals directly in an organized group setting or through distance education.Note 14Non-instructional educational institutions are entities that provide advisory, administrative or professional services to other educational institutions but do not enrol students themselves.

The financial data for Canada were drawn from seven Statistics Canada surveysNote 15 and exclude expenditure related to debt service. GDP data were provided by the System of National Accounts Branch. All data for Canada, the provinces and territories refer to the 2009 financial year. The OECD averages (for the 2010 financial year) are based on data from all countries collected by the OECD through the UOE data collection on educational systems, conducted jointly by three international organizations (UNESCO, the OECD and Eurostat) and administered by the OECD in 2012.

Note: The corresponding OECD indicator is B2, What proportion of national wealth is spent on education?.

B3 Distribution of expenditure on education

Context

This indicator outlines spending on education services and resources, identifying the proportion of budgets allocated to current and capital expenditures. A breakdown of current spending—compensation of teachers, other staff and other expenses—is also presented.

The distribution of expenditures may be influenced by a number of factors, including compensation for teachers, the generosity of pension plans, the size of the non-teaching staff, and the different needs for infrastructure. Budget allocation can affect the quality of services, the condition of equipment, and the ability of the education system to adapt to changes in enrolments. Both budgetary and structural decisions taken at the system level have repercussions extending into the classroom: they influence the nature of instruction and the conditions in which it is provided.

Observations

Current expenditure

Current spending accounted for a substantial proportion of educational expenditure in Canada in 2009: 92.0% for primary, secondary and postsecondary non-tertiary education, and 88.8% for tertiary (Table B.3.1; Chart B.3.1.1 and Chart B.3.1.2). These figures are fairly similar to the average proportions reported by the Organisation for Economic Co-operation and Development (OECD) for its member countries: 91.3% and 90.3%, respectively.Note 16,Note 17 Current expenditure reflects spending on school resources that are used each year for the operation of schools, including compensation of staff.

The substantial proportion of educational spending on current resources is also mirrored across the provinces and territories. The share of education spending allocated to current expenditure in the primary, secondary and postsecondary non-tertiary category was lower than the Canada average in Prince Edward Island, Alberta, Nunavut and the Northwest Territories.  For the tertiary category, the current spending share was lower than the Canada average in New Brunswick, Saskatchewan and Alberta.

According to recent data from the OECD, the relative share of current expenditure varied considerably from one country to another: from 77.9% in Australia to 98.0% in Austria at the primary, secondary and postsecondary non-tertiary level, and from 78.5% in Slovak Republic to 95% or more in Belgium, Sweden, Finland, and Denmark at the tertiary level.

Compensation of staff

Current expenditure is subdivided into three broad categories: compensation of teachers; compensation of other staff; and other current expenditure (teaching materials and supplies, regular maintenance and cleaning of school buildings, preparation of students’ meals, and rental of school facilities). For primary, secondary and postsecondary non-tertiary education, the compensation of staff (77.4%)—particularly teachers (62.5%)—accounted for the largest proportion of current expenditure in Canada in 2009, a situation mirrored in all OECD countries (Table B.3.1; Chart B.3.2.1). At the tertiary level in Canada, 64.7% of current expenditure was devoted to compensation of all staff; 37.1%, to compensation for teachers (Table B.3.1; Chart B.3.2.2).

As was the case for Canada overall, the proportion of current expenditure allocated to compensation of all staff employed in education was larger for the primary, secondary and postsecondary non-tertiary category than for the tertiary category in all provinces and territories (Table B.3.1; Chart B.3.2.1 and Chart B.3.2.2). The proportion in primary, secondary and postsecondary non-tertiary varied from 70.4% in Saskatchewan to 84.8% in Nunavut; for tertiary, figures ranged from 56.2% in the Northwest Territories to 68.7% in Quebec.

Capital expenditure

In Canada in 2009, 11.2% of education expenditure for tertiary education was allocated to capital expenditure; the OECD average was 9.7% (Table B.3.1). The proportion of tertiary spending allocated to capital expenditure was lowest in Newfoundland and Labrador (5.7%) and the highest in Alberta (18.6%). The proportions in Prince Edward Island (10.4%), British Columbia (10.4%), and Quebec (10.8%) (Chart B.3.1.2) were close to the average for Canada. Capital expenditure reflects spending on assets that last longer than one year and includes spending on the construction, renovation and major repair of buildings.Note 18

For primary, secondary and postsecondary non-tertiary, the proportion of education spending allocated to capital expenditure was less than that for tertiary education both in Canada (8.0%) and in OECD countries (8.7%) (Table B.3.1; Chart B.3.1.1 and Chart B.3.1.2). This was also the case in most provinces except for Newfoundland and Labrador and Prince Edward Island, where the proportions of education spending allocated to capital expenditures for primary, secondary and postsecondary non-tertiary were above those for tertiary education. In the three territories, capital expenditures in primary, secondary and postsecondary non-tertiary education accounted for between 4.0% (Yukon) and 27.9% (Northwest Territories) of total education expenditure, but with few institutions at the tertiary level (there are four colleges in the territories), such expenditures were negligible.

The distribution of education expenditures has been relatively stable over the last five years for Canada and the provinces, with the territories showing more variability, especially in the distribution of capital and current expenditures at the primary, secondary and postsecondary non-tertiary level.

Definitions, sources and methodology

This indicator shows the proportion of budgets allocated to current and capital spending at different education levels. Expenditures are based on accrual and cash (or fund) accounting, depending on the data source(s) used by the provinces/territories. It also shows the proportion of current expenditure allocated to compensation of teachers and of other staff, along with other current expenditure.

The distinction between current expenditure and capital expenditure is taken from the standard definition used in national accounts. Current refers to resources used each year by institutions as they carry out their activities. Capital covers assets that last longer than one year, including spending on new or replacement equipment and construction or renovation of buildings. Neither takes expenditure related to debt service into account.

Expenditure on educational core services includes all expenditure directly related to instruction and education; i.e., all expenditure on teachers, school buildings, teaching materials, books and administration of schools.

The data for Canada reflect the 2009 financial year, and figures were drawn from seven Statistics Canada surveys: the Elementary-Secondary Education Survey; the Survey of Uniform Financial System-School Boards; the Survey of Financial Statistics of Private Elementary and Secondary Schools; the Financial Information of Universities and Colleges Survey; the Survey of Federal Government Expenditures in Support of Education; Provincial Expenditures on Education in Reform and Correctional Institutions; and Financial Statistics of Community Colleges and Vocational Schools. Information for OECD member countries, and the OECD averages, refer to data for the 2010 financial year and are based on the data collection on educational systems conducted jointly by three international organizations—UNESCO, the OECD and Eurostat—and administered by the OECD.

Note: The corresponding OECD indicator is B6, On what resources and services is education funding spent?.


Notes

  1. This indicator (B1) presents “expenditure by educational institutions”, as data are collected by type of institution. Indicator B2 uses the term “expenditure on educational institutions”, as the financial data are collected by source of funds, type of transaction, and level of education. As the two sources are not the same, the totals may differ.
  2. In Education at a Glance 2013, the OECD publishes figures that have been adjusted for cost-of-living differences between countries using purchasing power parities (PPP). In this Canadian report, two sets of figures are published for Canada, the provinces and the territories: one in Canadian dollars; the second in US dollars after PPP conversion of the Canadian dollar. It was not possible to make a PPP conversion to adjust for cost-of-living differences between provinces and territories.
  3. Certain differences in the cost per student figures by province/territory at the secondary level are attributable to whether or not registrations for adult education programs are included in enrolments. This should be considered when making inter-provincial/territorial comparisons.
  4. The data for Canada in the OECD’s Education at a Glance 2013 include Canada’s expenditure on education abroad (e.g., National Defence schools overseas) and the undistributed expenditure of the federal government (e.g., transfers from Aboriginal Affairs and Northern Development Canada to Indian bands for the operation of their schools, transfers from Canadian Heritage to associations and undistributed costs of administration of these programmes). Therefore, the OECD numbers for Canada are slightly different than the numbers appearing in the tables in this chapter, which include only the expenditure in all the provinces.
  5. The data that are available for the provinces and territories only allow a split into two categories: elementary and secondary, the definitions of which vary by jurisdiction (see the “Definitions, sources and methodology” section of this indicator). The OECD, however, calculates figures for each ISCED level individually and does not present a comparable total for ISCED 0 to 2.
  6. Expenditure on educational core services includes all expenditure directly related to education; i.e., all expenditure on teachers, school buildings, teaching materials, books and administration of schools. Expenditure on ancillary services has two main components: student welfare services (transportation, lodging and meals) and services for the general public (museums, radio and cultural programs).
  7. It was not possible to compare expenditure on university education with the OECD average, because this year the OECD provided a total for tertiary education, but no detail for the university sector.
  8. For more information, see Annex 3 of Education at a Glance 2013: OECD Indicators, available on the OECD Web site: www.oecd.org.
  9. See Figure 1 in Appendix 1: Structure of Education and Training in Canada in Education Indicators in Canada: Handbook for the Pan-Canadian Education Indicators Program.
  10. The international data presented in this report reflect figures published in the OECD’s Education at a Glance 2013: OECD Indicators, available on the OECD Web site: www.oecd.org.
  11. In some jurisdictions, the lower ratio of education expenditure to GDP may be a result of relatively high provincial wealth, not necessarily lower expenditures on education. Both Alberta and Newfoundland and Labrador actually spent relatively high amounts on education per student in 2009/2010, as seen in Indicator B1, Expenditure per student (Table B.1.1.1, Columns 5 and 6).
  12. Canada classifies expenditure by education level in a way that differs slightly from that of most other countries; that is, expenditure on pre-elementary education is grouped with expenditure at the elementary and secondary levels, while expenditure on postsecondary non-tertiary education (essentially technical and vocational training) is grouped with tertiary-type B expenditure. This should not affect comparability, however, since expenditure at the elementary and secondary levels is dominant.
  13. Figures calculated using unrounded numbers; the tables present rounded figures.
  14. Business enterprises or other institutions providing short-term courses of training or instruction to individuals on a one-to-one basis are excluded.
  15. Statistics Canada: Elementary-Secondary Education Survey; Survey of Uniform Financial System – School Boards; Survey of Financial Statistics of Private Elementary and Secondary Schools; Financial Information of Universities and Colleges Survey; Survey of Federal Government Expenditures in Support of Education; Provincial Expenditures on Education in Reform and Correctional Institutions; and Financial Statistics of Community Colleges and Vocational Schools.
  16. In Canada, expenditure for postsecondary non-tertiary education is aggregated with that for tertiary-type B (ISCED 5B) education; however, this is not expected to have a substantial effect on ratios or data comparability, considering the minimal relative weight of expenditure on postsecondary non-tertiary education.
  17. The international statistics presented in this report reflect figures published in the OECD’s Education at a Glance 2013: OECD Indicators, available on the OECD Web site: www.oecd.org.
  18. In 2009, the federal government introduced the Knowledge Infrastructure Program (KIP) as an economic stimulus to revitalize facilities at the universities, CEGEPs and colleges across Canada.
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