Toronto's capital-funding window closes Friday. Is your
package in?
Burst pipe? Failed furnace? A roof that picked the worst month? This is the fund for it.
The City of Toronto's 2026 Supplementary Capital Funding (SCF) helps eligible licensed centres and home child care agencies cover one-time, unexpected, non-discretionary capital costs that CBFA and your reserves can't cover. Applications opened 14 September. Completed applications are due 2 October 2026.
Step one is your City Consultant, not the form. Send them:
The issue, with its urgency and impact
Your estimated cost
Why CBFA, reserves or other funding fall short
Your Start-Up Grant status
Supporting documents (photos, quotes)
If you're eligible, they send the 2026 SCF form
Short on time? Email [email protected]. Lee CPA can help you pull the package together before Friday.
Outside Toronto? Your CMSM or DSSAB may run a similar one-time capital or emergency stream.Ask your consultant this week. Everything else in this issue applies across Ontario.
What's new
2026 SCF intake is open, and it's short
Toronto's window runs only 14 Sep – 2 Oct. If a capital surprise hit this year, don't wait for next year's round.
Minimum wage changes 1 October
The general minimum wage is adjusted every 1 October. Check your lowest pay rates against
the new rate and update payroll before your next pay run.
The Lee CPA Parent Fees Tracker
A free tracker made for daycares, launching
soon at leeca.ca. Want early access? Email
[email protected] and we'll send it your way first.
Your week at a glance
Five things to tick off before Friday
FRI 2 OCT : Toronto operators: submit your SCF package. Talk to your City Consultant first if you haven't yet.
NOW : Check wage rates for the 1 October minimum wage change. Update payroll, and note it for your CMSM/DSSAB wage reporting.
THIS WEEK : Close out September parent fees. Match deposits and e-transfers to enrolment and attendance while it's fresh (see the 4 steps on page 2).
THIS WEEK : Tell parents about Thanksgiving. Monday 12 October is a public holiday. Confirm your closure and staff holiday pay.
THIS WEEK : Email your auditor. Getting the year-end engagement letter signed now puts you at the front of the fieldwork queue.
Upcoming deadlines
OCT 2 FRIDAY - Toronto SCF applications due
Completed 2026 Supplementary Capital Funding packages go to your City Consultant.
OCT 12 MONDAY - Thanksgiving: public holiday
Plan the closure notice for parents and public holiday pay for eligible staff.
OCT 15 THURSDAY - CRA source deductions for September payroll
The usual due date for regular remitters. Accelerated remitters follow their own schedule.
OCT 31 SATURDAY - Lock in your year-end audit
Our suggested date to have an engagement letter signed and fieldwork booked for calendar year-ends.
CMSM/DSSAB fall reporting
Dates vary by region. Confirm yours now and put them in the calendar.
DEC 31 THURSDAY -Calendar Year end
Parent-fee cut -off, capital asset listing and payroll reconciliation. Multi-site operators; align your chart of accounts across sites first.
Cost-based funding, in plain English
Eligible costs + amount in lieu of profit/surplus − expected base fees.
Keep a clear operational plan, with records that support spaces,
service days, wages and parent-fee revenue.Vacancy and rolling top-up rules changed for 2026 in many
CMSMs. Check yours.Tie parent fees to enrolled children and attendance.
Year-end audit: start now, relax later
An early engagement letter means an early finish.
Engage your auditor now so fieldwork is scheduled and you meet
your CMSM/DSSAB deadlines.Multi-location operators: align your chart of accounts and fee
tracking across sites before year-end.
Parent fee records that survive review
01 Collect
Deposits, e-transfers and invoices, by child.
02 Match
Attendance and enrolment against amounts received.
03 Separate
Base fees, deposits and other charges, each tracked on its own.
04 File
A monthly binder or folder, ready for the SFR or audit.
Coming soon: the free Lee CPA Parent Fees Tracker does steps 1–3 for you. Request early access at [email protected].
QUICK POLL : What should we cover?
CWELCC reporting and the SFR, step by step
Payroll and staffing costs
What auditors ask for, and why
Cash flow between funding payments
Reply with a number. It takes 5 seconds.
Ask the CPA. You pick next week's topic.
A funding rule, a payroll puzzle, an audit request you don't understand? Send it in. We'll answer the best ones next issue, and we never use names.