ChildCareBC New Spaces Fund

Quarterly

Funding recipients submit quarterly reports using the Quarterly Report template according to the schedule in their funding agreement. School districts approved in 2024-25 submit quarterly reporting through the MyCAPS system.

• Quarterly Report Template (PDF, 868KB)

Annual

Funding recipients submit Annual Reports using the Annual Report template for the duration of their commitment period in accordance with their signed funding agreement. School Districts approved in 2024-25 submit annual reporting through the MyCAPS system.

• Annual Report (PDF, 80KB)

The ministry may conduct random internal audits of New Spaces Fund projects. Recipients are required to retain all financial records and proof of payment for seven years following project completion.

Retain proof of payment for all eligible project costs for financial reconciliation. Proof of payment should reflect the purchase of all eligible project costs and include the following components:

1. Receipts, such as transaction receipts, bank statements, copies of cheques, etc.
2. Invoices with zero-dollar balances or corresponding receipt of payment if applicable
3. Name of company or individual from which items or services were purchased
4. Date of purchase
5. Itemized description of the products purchased so that the ministry may determine eligibility

Proof of payment does not need to be submitted to the ministry at time of financial reconciliation. It must be provided to a Chartered Professional Accountant, or the organization’s authorized financial signatory as outlined in the signed funding agreement, who possess the knowledge, skills and abilities to certify the correctness and completeness of the itemized expense report.  

Financial Reconciliation Report

Funding recipients submit the reconciliation report to the ministry within 60 days of project completion. The report includes the following:

• The Financial Reconciliation Form (PDF, 4MB) must be dated and signed by an authorized signatory of the organization certifying that the project has been completed in accordance with the approved plans and specifications.
• The Itemized Expense Report (XLSX, 60KB) must be dated and signed by the organization’s authorized financial signatory as outlined in the signed Funding Agreement, who possess the knowledge, skills and abilities to certify the correctness and completeness of the report. This report must list all eligible project costs incurred and paid by the funding recipient.
• All current Community Care Facility Licenses issued under the Community Care and Assisted Living Act must be provided.

Effective December 21, 2018

Section 5. Eligible and ineligible project costs

Funding will be considered for:

• building a new child care facility;
• the purchase of and/or assembling a modular building;
• site development costs; and/or
• renovation to an existing building/space or classroom.

Ineligible project costs will not be funded. The province has the sole discretion and reserves the right to determine items that may receive funding.

Section 5.1 Eligible project costs 

• Direct costs related to development and implementation of the project.
• Consulting services, including:
  • Project management
  • Design/engineering costs
  • Business planning development
  • Project-related professional fees (e.g. architectural)
• Infrastructure costs (e.g. water/sewer/road/sidewalk)
• Feasibility studies related directly to the project
• GST and PST
• Training activities as part of the eligible project or to support the project (i.e. WHMIS, Food Safe, First Aid etc. if applicable)
• Capital purchases that are essential to project implementation, including:
  • Office equipment
  • New or updated software/technology required to run child care operations;
  • Large appliances (e.g. fridge, stove, dishwasher etc.)
  • Furniture and equipment (e.g. change tables, strollers, room dividers)
  • Buses, vans (transport for childcare purposes)
  • Fixtures and equipment required by fire regulations (e.g. fire alarms, exit signs, fire extinguishers)
  • Permanently installed equipment (e.g. whiteboards/bulletin boards, cubbies, lighting fixtures, washrooms dividers)
  • Large educational materials (e.g. sand/water tables, art easels)
  • Dramatic play furniture (e.g. activity tables, Indigenous drums/drumming logs, child-size sink/stove/fridge/work bench)
  • Housewares (e.g. pots/pans, dishes, flatware, brooms, garbage cans, diaper disposal units)
  • Indoor play structures (e.g. climbers, tunnels, mats, cushions)
  • Permanent outdoor equipment (e.g. fencing, covered entrance, outdoor playground prep)
  • Outdoor play equipment (e.g. nature-based landscaping, climbers, basketball hoop, wheeled toys)
  • Accessibility equipment (e.g. wheelchair ramps, lifts, accessible playground equipment, automated doors, modified bathroom equipment)
• Equipment or other capital costs where no building, renovation, or site development costs were incurred, if the equipment is required in order to:
  • Allow the facility to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation,
  • Allow the facility to become operational or
  • Create new spaces in an existing facility, and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation.

Section 5.2 Ineligible project costs

• Costs incurred outside the time periods for the project as outlined in the application
• Costs incurred prior to the signing of a funding agreement
• Non-capital items such as toys, art supplies, books, games, and small appliances
• Project contingency costs
• Legal costs
• Project related fees payable to the eligible applicant
• Ongoing costs for existing staff salaries and benefits
• Costs related to attending conferences and trade shows
• Directly meeting and/or lobbying of any level of government
• Coordinating/hosting conferences/events
• Vehicles (other than child transport buses or vans)
• Remuneration and travel of elected officials
• Meals and project travel related expenses
• Academic research
• Financing costs and interest charges
• Costs related to purchasing of land, buildings and/or commercial space (with the exception of modular buildings)

Effective January 20, 2020

Section 6. Eligible and ineligible project costs

Funding will be considered for:

• Building a new child care facility
• The purchase, assembly and installation of a modular building
• Site development costs
• Renovation of an existing building/space or classroom
• Purchase of equipment or other capital costs related to obtaining a licence

Ineligible project costs will not be funded. The ministry has the sole discretion and reserves the right to determine items that may receive funding.

Section 6.1 Eligible project costs

Eligible project costs include (but are not limited to) the following:

• Direct costs related to development and implementation of the project/s
• Consulting services, including:
  • Project management
  • Design/engineering costs
  • Business planning development
  • Project-related professional fees (e.g., architectural, accountant), except legal costs
  • Community engagement/consultation activities
• Infrastructure costs (e.g., water, sewer, road, sidewalk, etc.)
• GST and PST
• Training activities to support the project/s (e.g., Food Safe, First Aid, etc., if applicable)
• Capital purchases that are essential to project implementation, including:
  • Office equipment
  • Major appliances (e.g., fridge, stove, dishwasher, etc.)
  • Furniture and large equipment (e.g., change tables, strollers, room dividers, etc.)
  • Transport for child care purposes (e.g., bus/van used solely for the transportation of children)
  • Fixtures and equipment required by fire regulations (e.g., fire alarms, exit signs, fire extinguishers, etc.)
  • Permanently installed equipment (e.g., whiteboards/bulletin boards, cubbies, lighting fixtures, washroom dividers, etc.)
  • Large educational materials (e.g., sand/water tables, art easels, etc.)
  • Dramatic play furniture (e.g., activity tables, Indigenous drums/drumming logs, child-sized sink/stove/fridge/work bench, etc.);
  • Permanent outdoor equipment (e.g., fencing, covered entrance, outdoor playground preparation, etc.
  • Outdoor play equipment (e.g., nature-based landscaping, climbers, wheeled toys, etc.)
  • Accessibility equipment (e.g., wheelchair ramps, lifts, accessible playground equipment, automated doors, modified bathroom equipment, etc.)
• Additional equipment or other capital costs, if the equipment is required to:
  • Enable the facility/facilities to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation
  • Enable the facility/facilities to become operational
  • Create the new spaces in an existing facility and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation

Section 6.2 Ineligible project costs

• Ineligible project costs include (but are not limited to) the following:
  • Costs incurred prior to the singing of the funding agreement
  • Non-capital items, such as toys, consumables (e.g. food, art supplies, etc.), books, games, and small appliances
  • New or updated software/technology
  • Housewares (e.g., pots/pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
  • Indoor play structures (e.g., climbers, tunnels, mats, cushions, etc.)
  • Legal costs
  • Project-related fees payable to the eligible applicant and/or fees payable to a third party not at arm’s length from the project or Applicant
  • Ongoing costs for existing staff salaries and benefits
  • Costs related to attending conferences and trade shows
  • Directly meeting and/or lobbying of any level of government
  • Coordinating/hosting conferences or events
  • Vehicles (other than vehicles used solely for the transportation of children)
  • Remuneration and travel of elected officials
  • Meals and Project travel expenses
  • Academic research
  • Financing costs and interest charges
  • Costs related to the purchasing of real estate, buildings, and/or commercial space (with the exception of modular buildings)

Effective February 10, 2020

Section 6. Eligible and ineligible project costs

New Space Funding will be considered for:

• Building a new child care facility
• The purchase, assembly and installation of a modular building for use as a child care facility
• Site development costs for use as a child care facility
• Renovation of an existing building/space or classroom for use as a child care facility
• Purchase of equipment or other capital costs related to obtaining a licence to operate a child care facility

Ineligible project costs will not be funded by the ministry. The ministry has the sole discretion and reserves the right to determine items that may receive funding and to restrict the costs attributed to professional, administrative and consulting services to no more than 15% of the total project costs. Changes to this will be considered only in exceptional circumstances, at the discretion of and acceptable to the ministry.

Section 6.1 Eligible project costs

Eligible project costs include (but are not limited to) the following:

• Direct costs related to development and implementation of the project/s
• Consulting services*, including:
  • Project management
  • Design/engineering costs
  • Business planning development
  • Project-related professional fees (e.g. architectural, accountant), except legal costs

*Professional, administrative and consulting services should not exceed 15% of the overall project costs

• Infrastructure costs (e.g. water, sewer, road, sidewalk, etc.)
• GST and PST as part of eligible project costs, if applicable;
• Capital purchases that are essential to Project implementation, including:
  • Office equipment
  • Major appliances (e.g. fridge, stove, dishwasher, etc.)
  • Furniture and large equipment (e.g. change tables, strollers, room dividers, etc.)
  • Transport for child care purposes (e.g. bus/van used solely for the transportation of children)
  • Fixtures and equipment required by fire regulations (e.g. fire alarms, exit signs, fire extinguishers, etc.)
  • Permanently installed equipment (e.g. whiteboards/bulletin boards, cubbies, lighting fixtures, washroom dividers, etc.)
  • Large educational materials (e.g. sand/water tables, art easels, etc.)
  • Dramatic play furniture (e.g. activity tables, Indigenous drums/drumming logs, child-sized sink/stove/fridge/work bench, etc.)
  • Permanent outdoor equipment (e.g. fencing, covered entrance, outdoor playground preparation, etc.)
  • Outdoor play equipment (e.g. nature-based landscaping, climbers, wheeled toys, etc.)
  • Accessibility equipment (e.g. wheelchair ramps, lifts, accessible playground equipment, automated doors, modified bathroom equipment, lighting etc.)
• Additional equipment or other capital costs, if the equipment is required to:
  • Enable the facility/facilities to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation,
  • Enable the facility/facilities to become operational or
  • Create the new spaces in an existing facility and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation.

Section 6.2 Ineligible project costs

• Ineligible project costs include (but are not limited to) the following:
  • Any/all costs or expenses incurred prior to the signing of the funding agreement
  • Non-capital items, such as toys, consumables (e.g. food, art supplies, etc.), books, games, and small appliances
  • Mortgage, rent or lease payments
  • New or updated software/technology
  • Housewares (e.g. pots/pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
  • Indoor play structures (e.g. climbers, tunnels, mats, cushions, etc.)
  • Legal costs
  • Community engagement/consultation activities
  • Training activities (e.g. Food Safe, First Aid, etc.)
  • Project-related costs or fees payable to the eligible Applicant (or the Applicant’s directors or officers) and/or fees payable to a third party not at arm’s length from the project or Applicant
  • Ongoing costs for existing staff salaries and benefits
  • Costs related to attending conferences and trade shows
  • Costs associated with directly meeting and/or lobbying of any level of government
  • Coordinating/hosting conferences or events
  • Vehicles (other than vehicles used solely for the transportation of children in connection with the provision of childcare for the child care facility)
  • Remuneration and travel of elected officials
  • Meals and Project travel expenses
  • Academic research
  • Financing costs and interest charges
  • Costs related to the purchasing of real estate, buildings, and/or commercial space (with the exception of modular buildings)

Effective July 2, 2020

Section 6. Eligible and ineligible project costs

New Space Funding will be considered for:

• Building a new child care facility
• The purchase, assembly and installation of a modular building for use as a child care facility
• Site development costs for use as a child care facility
• Renovation of an existing building/space or classroom for use as a child care facility
• Purchase of equipment or other capital costs related to obtaining a licence to operate a child care facility

Ineligible project costs will not be funded by the ministry. The ministry has the sole discretion and reserves the right to determine items that may receive funding and to restrict the costs attributed to professional, administrative and consulting services to no more than 15% of the total project costs. Changes to this will be considered only in exceptional circumstances, at the discretion of and acceptable to the ministry.

Section 6.1 Eligible project costs

Eligible Project Costs include (but are not limited to) the following:

• Direct costs related to development and implementation of the project(s)
• Consulting services*, including:
  • Project management**
  • Design/engineering costs
  • Business planning development
  • Project-related Professional Fees (e.g. architectural, accountant), except legal costs

*Professional, administrative and consulting services should not exceed 15% of the overall project costs.

**Project managers must be contracted out and must be a third party at arm’s length from the project and the applicant in order for their fees to be eligible for funding.

• Infrastructure costs (e.g. water, sewer, road, sidewalk, etc.)
• GST and PST as part of eligible project costs, if applicable
• Capital purchases that are essential to project implementation, including:
  • Office equipment
  • Major appliances (e.g. fridge, stove, dishwasher, etc.)
  • Furniture and large equipment (e.g. change tables, strollers, room dividers, etc.)
  • Transport for child care purposes (e.g. bus/van used solely for the transportation of children)
  • Fixtures and equipment required by fire regulations (e.g. fire alarms, exit signs, fire extinguishers, etc.)
  • Permanently installed equipment (e.g. whiteboards/bulletin boards, cubbies, lighting fixtures, washroom dividers, etc.)
  • Large educational materials (e.g. sand/water tables, art easels, etc.)
  • Dramatic play furniture (e.g. activity tables, Indigenous drums/drumming logs, child-sized sink/stove/fridge/work bench, etc.)
  • Permanent outdoor equipment (e.g. fencing, covered entrance, outdoor playground preparation, etc.)
  • Outdoor play equipment (e.g. nature-based landscaping, climbers, wheeled toys, etc.)
  • Accessibility equipment (e.g. wheelchair ramps, lifts, accessible playground equipment, automated doors, modified bathroom equipment, modified lighting etc.)
• Additional equipment or other capital costs, if the equipment is required to:
  • Enable the facility/facilities to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation,
  • Enable the facility/facilities to become operational or
  • Create the new spaces in an existing facility and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation.

Section 6.2 Ineligible project costs

Ineligible Project Costs include (but are not limited to) the following:

• Any/all costs or expenses incurred prior to the signing of the funding agreement
• Non-capital items, such as toys, consumables (e.g. food, art supplies, etc.), books, games, and small appliances
• Mortgage, rent or lease payments
• New or updated software/technology
• Video surveillance equipment
• Housewares (e.g. pots/pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
• Indoor play structures (e.g. climbers, tunnels, mats, cushions, etc.)
• Legal costs
• Community engagement/consultation activities
• Training activities (e.g. Food Safe, First Aid, etc.)
• Project-related costs or fees payable to the eligible applicant (or the applicant’s directors or officers) and/or fees payable to a third party not at arm’s length from the project or applicant (or the applicant’s directors or officers) for products or services
• Ongoing costs for existing staff salaries and benefits
• Costs related to attending conferences and trade shows
• Costs associated with directly meeting and/or lobbying of any level of government;
• Coordinating/hosting conferences or events;
• Vehicles (other than vehicles used solely for the transportation of children in connection with the provision of child care for the child care facility)
• Remuneration and travel of elected officials
• Meals and project travel expenses
• Academic research
• Financing costs and interest charges
• Warranties
• Costs related to the purchasing of real estate, buildings, and/or commercial space (with the exception of modular buildings)

Effective September 13, 2021

Section 6. Eligible and ineligible project costs

New Space Funding will be considered for:

• Building a new child care facility
• The purchase, assembly and installation of a modular building for use as a child care facility
• Site development costs for use as a child care facility
• Renovation of an existing building/space or classroom for use as a child care facility
• Purchase of equipment or other capital costs related to obtaining a licence to operate a child care facility

Ineligible project costs will not be funded by the ministry. The ministry has the sole discretion and reserves the right to determine items that may receive funding and to restrict the costs attributed to professional, administrative and consulting services to no more than 15% of the total project costs. Changes to this will be considered only in exceptional circumstances, at the discretion of and acceptable to the ministry.

Section 6.1 Eligible project costs

Eligible project costs include (but are not limited to) the following :

• Direct costs related to development and implementation of the project(s)
• Consulting services*, including:
  • Project management**
  • Design/engineering costs
  • Business planning development
  • Project-related professional fees (e.g. architectural, accountant), except legal costs

*Professional, administrative and consulting services should not exceed 15% of the overall project costs.

**Project managers must be contracted out and must be a third party at arm’s length from the project and the applicant in order for their fees to be eligible for funding.

• Infrastructure costs (e.g. water, sewer, road, sidewalk, etc.)
• GST and PST as part of Eligible Project Costs, if applicable
• Capital purchases that are essential to Project implementation, including:
  • Office equipment
  • Major appliances (e.g. fridge, stove, dishwasher, etc.)
  • Furniture and large equipment (e.g. change tables, strollers, room dividers, etc.)
  • Transport for child care purposes (e.g. bus/van used solely for the transportation of children)
  • Fixtures and equipment required by fire regulations (e.g. fire alarms, exit signs, fire extinguishers, etc.)
  • Permanently installed equipment (e.g. whiteboards/bulletin boards, cubbies, lighting fixtures, washroom dividers, etc.)
  • Large educational materials (e.g. sand/water tables, art easels, etc.)
  • Dramatic play furniture (e.g. activity tables, Indigenous drums/drumming logs, child-sized sink/stove/fridge/work bench, etc.)
  • Permanent outdoor equipment (e.g. fencing, covered entrance, outdoor playground preparation, etc.)
  • Outdoor play equipment (e.g. nature-based landscaping, climbers, wheeled toys, etc.)
  • Accessibility equipment (e.g. wheelchair ramps, lifts, accessible playground equipment, automated doors, modified bathroom equipment, modified lighting etc.)
• Additional equipment or other capital costs, if the equipment is required to:
  • Enable the facility/facilities to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation,
  • Enable the facility/facilities to become operational or
  • Create the new spaces in an existing facility and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation.

Section 6.2 Ineligible project costs

Ineligible project costs include (but are not limited to) the following:

• Any/all costs or expenses incurred prior to the signing of the funding agreement
• Non-capital items, such as toys, consumables (e.g. food, art supplies, etc.), books, games, and small appliances
• Mortgage, rent or lease payments
• New or updated software/technology
• Video surveillance equipment
• Housewares (e.g. pots/pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
• Indoor play structures (e.g. climbers, tunnels, mats, cushions, etc.)
• Legal costs
• Grant writing
• Community engagement/consultation activities
• Training activities (e.g. Food Safe, First Aid, etc.)
• Project-related costs or fees payable to the eligible applicant (or the applicant’s directors or officers) and/or fees payable to a third party not at arm’s length from the project or applicant (or the applicant’s directors or officers) for products or services
• Ongoing costs for existing staff salaries and benefits
• Costs related to attending conferences and trade shows
• Costs associated with directly meeting and/or lobbying of any level of government
• Coordinating/hosting conferences or events
• Vehicles (other than vehicles used solely for the transportation of children in connection with the provision of child care for the child care facility)
• Remuneration and travel of elected officials
• Meals and project travel expenses
• Academic research
• Financing costs and interest charges
• Warranties
• Costs related to the purchasing of real estate, buildings, and/or commercial space (with the exception of modular buildings)

Effective May 31, 2022

Section 6. Eligible and ineligible project costs

New Space Funding will be considered for:

• Building a new child care facility
• The purchase, assembly and installation of a modular building for use as a child care facility
• Site development costs for use as a child care facility
• Renovation of an existing building/space or classroom for use as a child care facility
• Purchase of equipment or other capital costs related to obtaining a licence to operate a child care facility

Ineligible project costs will not be funded by the ministry. The ministry has the sole discretion and reserves the right to determine projects and items that may receive funding. Costs attributed to professional, administrative, and consulting services may be up to a maximum of 15% of the total project costs. Exemptions will only be considered in exceptional circumstances, at the discretion of the ministry.

Section 6.1 Eligible project costs

Eligible project costs include (but are not limited to) the following:

• Direct costs related to development and implementation of the project(s)
• Consulting services*, including:
  • Project Management*
  • Design/engineering costs and site evaluations
  • Project-related professional fees (e.g., architectural, accountant), except legal costs
  • Business planning development (e.g., business case model and analysis)

*Consulting services incurred up to 12 months prior to entering a funding agreement may be eligible for funding, at the discretion of the ministry. Professional, administrative, and consulting services must not exceed 15% of the overall project costs.

**Project managers must be contracted out and must be a third party at arm’s length from the project and applicant for their fees to be eligible for funding.

• Infrastructure costs (e.g., water, sewer, road, sidewalk, etc.)
• Minimum 10% contingency fund*

*To be considered for funding, applicants must ensure their project budget includes a contingency fund equal to at least 10% of the total project costs related to the child care build. 

• GST and PST as part of eligible project costs, if applicable
• Capital purchases that are essential to project implementation, including:
  • Office equipment
  • Major appliances (e.g., fridge, stove, dishwasher, etc.)
  • Furniture and large equipment (e.g., change tables, strollers, room dividers, etc.)
  • Electrified space and water heating systems (e.g., heat pumps for space and hot water)
  • Transport for child care purposes (e.g., bus/van used solely to transport children)
  • Fixtures and equipment required by fire regulations (e.g., fire alarms, exit signs, fire extinguishers, etc.)
  • Permanently installed equipment (e.g., whiteboards/bulletin boards, cubbies, lighting fixtures, washroom dividers, etc.)
  • Large educational materials (e.g., sand/water tables, art easels, etc.)
  • Dramatic play furniture (e.g., activity tables, Indigenous drums/drumming logs, child-sized sink/stove/fridge/work bench, etc.)
  • Permanent outdoor equipment (e.g., fencing, covered entrance, outdoor playground preparation, etc.)
  • Outdoor play equipment (e.g., nature-based landscaping, climbers, wheeled toys, etc.)
  • Accessibility equipment (e.g., wheelchair ramps, lifts, accessible playground equipment, automated doors, modified bathroom equipment, modified lighting etc.)
• Additional equipment or other capital costs if the equipment is required to:
  • Enable the facility/facilities to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation,
  • Enable the facility/facilities to become operational or
  • Create new spaces in an existing facility and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation.

Section 6.2 Ineligible project costs

Ineligible project costs include (but are not limited to) the following:

• Any costs or expenses (excluding consulting services*) incurred prior to entering a funding agreement

*Consulting services incurred up to 12 months prior to signing the funding agreement may be eligible. These services must not exceed 15% of the overall project costs. 

• Non-capital items, such as toys, consumables (e.g., food, art supplies, etc.), books, games, and small appliances
• Mortgage, rent or lease payments
• Insurance
• New or updated software/technology
• Video surveillance equipment
• Housewares (e.g., pots/pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
• Indoor play structures (e.g., climbers, tunnels, mats, cushions, etc.)
• Legal costs
• Grant writing
• Community engagement/consultation activities
• Operating planning, curriculum development and instructional planning
• Training activities (e.g., Food Safe, First Aid, etc.)
• Project-related costs or fees payable to the eligible applicant (or the applicant’s directors or officers) and/or fees payable to a third party not at arm’s length from the project or applicant (or the applicant’s directors or officers) for products or services
• Ongoing costs for existing staff salaries and benefits
• Costs associated with directly meeting and/or lobbying of any level of government
• Coordinating/hosting conferences or events
• Vehicles (other than vehicles used solely for transporting children in connection with providing child care for the child care facility)
• Remuneration and travel of elected officials
• Meals and project travel expenses
• Academic research
• Financing costs and interest charges
• Costs related to the purchasing of real estate, buildings, and/or commercial space (with the exception of modular buildings)

Effective May 1, 2024

Section 4. Eligible and ineligible costs

Funding under the Minor Capital Grants will be considered for:

• Minor renovations to an existing building, space, or classroom for use as a child care centre (e.g., upgrades, repairs, refurbishment, tenant improvements, etc.)
• Purchase of furniture, fixtures, and equipment and other capital costs related to obtaining a license to operate the new child care spaces

Ineligible costs will be the financial responsibility of the applicant. The ministry has the sole discretion and reserves the right to determine projects, project budget and items that may receive funding. Exceptions will only be considered in exceptional circumstances, at the discretion of the ministry.

Section 4.1 Eligible costs

Eligible costs directly related to the development, implementation, and operation of the project include, but are not limited to the following:

• Soft construction costs, including consulting services (e.g., project management, design consultants, engineering costs, professional quantity surveyors, school district facilities managers and other project-related professional fees, except for legal costs)*, business planning (e.g., business case model and analysis), permit fees, inspections, etc.

*Costs related to consulting services will be funded up to a maximum of 15% of the provincial funding amount. Consulting services incurred up to 12 months prior to entering a funding agreement may be eligible for funding, at the discretion of the ministry.

• Exterior works (e.g., landscaping, permanent outdoor equipment, etc.)
• Insurance, such as course of construction and wrap-up liability
• Contingency
• GST and PST imposed on eligible costs*

*It is the responsibility of the applicant to determine their eligibility to claim input tax credits on GST paid on project costs. If input tax credits will be claimed, applicants should list them as additional sources of funding on their submitted project budget template.

• Transportation vehicle(s) for child care purposes (i.e., bus or van used solely for the transport of children accessing the child care services)
• Owner-supplied furniture, fixtures, and equipment (e.g., kitchen equipment, major appliances, heat pumps, millwork, safety equipment, accessibility equipment, video surveillance and security equipment*, etc.)

*Ongoing subscriptions and/or ongoing monthly or annual service fees associated with security services are not eligible for funding.

• Program-related furniture, fixtures, and equipment (e.g., office equipment, furniture, and large equipment [e.g., change tables, strollers, room dividers, etc.], large educational materials [e.g., sensory and activity tables, art easels, Indigenous drums, and drumming logs, etc.], dramatic and outdoor play equipment [e.g., child-sized kitchen, wheeled toys, climbers, etc.])*

*It is the responsibility of the applicant to ensure that any proposed equipment and/or furniture purchases for the project meet the requirements of the Child Care Licensing Regulation and that the manufacturer’s instructions have been reviewed for appropriate use within a child care setting for the applicable age(s) of the children in care.

• Additional equipment or other capital costs may be considered, at the discretion of the ministry, if the equipment is required to:
  • Enable the child care centre to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation
  • Enable the child care centre to become operational
  • Create new spaces in an existing child care centre and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation

Section 4.2 Ineligible costs

Ineligible costs include (but are not limited to) the following:

• Any costs (excluding consulting services*) incurred prior to entering a funding agreement

*Consulting services incurred up to 12 months prior to signing the New Spaces Fund funding agreement may be eligible. Costs related to consulting services will be funded up to a maximum of 15% of the overall provincial funding amount.

• Costs related to the purchase of real estate, buildings, and commercial space, including modular buildings or portable buildings
• Mortgage, rent, or lease payments
• Financing costs and interest charges
• Insurance for operations (e.g. insurance to protect the recipient and/or authorized operator from loss)
• Legal costs
• Grant writing
• Academic research
• Project-related costs or fees payable to the applicant (or the applicant’s directors or officers) and/or fees payable to a third party not at arm’s length from the project or applicant (or the applicant’s directors or officers)* for products or services

*Indigenous governing entities are exempt from the requirement that project-related costs or fees be payable to a third party at arm’s length.

• Staff salaries and benefits for Early Childhood Educators and other child care centre staff in relation to the operation of the child care centre and child care spaces
• Remunerations and travel of elected officials
• Networking activities (e.g., costs related to attending or hosting conferences/events/tradeshows, costs associated with directly meeting and/or lobbying with any level of government, meals, and travel expenses, etc.)
• New or updated software
• Housewares (e.g., pots, pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
• Indoor play structures (e.g., indoor climbers, tunnels, play mats, cushions, etc.)
• Non-capital items, such as toys, consumables (e.g., food, art supplies, etc.), books, games, and small appliances
• Operational start-up costs and activities (e.g., utilities, training activities, planning, curriculum development, and instructional planning, etc.)
• Cost escalations incurred throughout the course of the project

Effective May 1, 2024

Section 4. Eligible and ineligible costs

Funding under the Major Capital Grants will be considered for:

• Building a new child care centre
• The purchase, assembly, and installation of a modular building for use as a child care centre
• Major renovation of an existing building, space, or school for use as a child care centre

Ineligible costs will be the financial responsibility of the recipient. The ministry has the sole discretion and reserves the right to determine projects, project components, and items that may receive funding. Exemptions will only be considered in exceptional circumstances, at the discretion of the ministry.

Section 4.1 Eligible costs

Eligible costs directly related to the development, implementation, and operation of the project, include (but are not limited to) the following:

• Site evaluations, development costs, and demolition costs

Eligibility of demolition costs at the ministry’s discretion, based on proposed size and scope of the project.

• Infrastructure costs (e.g., water, sewer, road, sidewalk, etc.)
• Building and site hard construction costs (e.g., building shell, interiors, mechanical, electrical, site work, ancillary work, materials, labour, etc.)
• Soft construction costs, including consulting services (e.g., project management, design consultants, engineering costs, professional quantity surveyors, school boards of education facilities managers, and other project-related professional fees, except for legal costs)*, business planning (e.g., business case model and analysis), permit fees, inspections, etc.

*Costs related to consulting services incurred up to 12 months prior to entering a New Spaces Fund funding agreement may be eligible for funding, at the discretion of the ministry, up to a maximum of 15% of the provincial funding amount

• Exterior works (e.g., landscaping, permanent outdoor equipment, etc.)
• Insurance, such as course of construction and wrap-up liability
• Security during construction
• Contingency amount within the project budget for identified site-specific conditions and risk associated with the child care project*

*Applicants must ensure their project budget includes a contingency amount accounting for site-specific conditions and risk associated with the project.

• GST and PST applicable to eligible costs*

*It is the responsibility of the applicant to determine their eligibility to claim input tax credits on GST paid on project costs. If input tax credits will be claimed, applicants should list them as additional sources of funding on their submitted project budget template.

• Transportation vehicle(s) for child care purposes (i.e., bus or van used solely for the transport of children accessing the child care services)
• Owner-supplied furniture, fixtures, and equipment (e.g., kitchen equipment, major appliances, heat pumps, millwork, safety equipment, accessibility equipment, video surveillance and security equipment*, etc.)

*Ongoing subscriptions and/or ongoing monthly or annual service fees associated with security services are not eligible for funding.

• Program-related furniture, fixtures, and equipment (e.g., office equipment, furniture, and large equipment [e.g., change tables, strollers, room dividers, etc.], large educational materials [e.g., sensory and activity tables, art easels, Indigenous drums, and drumming logs, etc.], dramatic and outdoor play equipment [e.g., child-sized kitchen, wheeled toys, climbers, etc.])

*It is the responsibility of the applicant to ensure that any proposed equipment and/or furniture purchased for the project meet the requirements of the Child Care Licensing Regulation and that the manufacturer’s instructions have been reviewed for appropriate use within a child care setting for the applicable age(s) of the children in care.

• Additional equipment or other capital costs may be considered, at the discretion of the ministry, if the equipment is required to:
  • Enable the child care centre to become licensed under the Community Care and Assisted Living Act and the Child Care Licensing Regulation
  • Enable the child care centre to become operational
  • Create new spaces in an existing child care centre and ensure those new spaces are compliant with the Community Care and Assisted Living Act and the Child Care Licensing Regulation

Section 4.2 Ineligible costs

Ineligible costs include (but are not limited to) the following:

• Any costs (excluding consulting services*) incurred prior to entering a funding agreement

*Consulting services incurred up to 12 months prior to signing the New Spaces Fund funding agreement may be eligible. Costs related to consulting services will be funded up to a maximum of 15% of the overall provincial funding amount.

• Costs related to the purchase of real estate, buildings, portables, and/or commercial space (except for modular buildings)
• Mortgage payments
• Financing costs and interest charges
• Insurance for operations (e.g., insurance to protect the recipient and/or authorized operator from loss)
• Legal costs
• Grant writing
• Academic research
• Project-related costs or fees payable to the applicant (or the applicant’s directors or officers) and/or fees payable to a third party not at arm’s length from the project or applicant (or the applicant’s directors or officers)* for products or services

*Indigenous governing entities are exempt from the requirement that project costs be payable to a third party not at arm’s length from the applicant.

• Staff salaries and benefits for early childhood educator and other child care centre staff in relation to the operation of the child care centre and child care spaces
• Remunerations and travel of elected officials
• Networking activities (e.g., costs related to attending or hosting conferences/events/tradeshows, costs associated with directly meeting and/or lobbying with any level of government, meals, and travel expenses, etc.)
• New or updated software
• Housewares (e.g., pots, pans, dishes, flatware, brooms, garbage cans, diaper disposal units, etc.)
• Indoor play structures (e.g., indoor climbers, tunnels, play mats, cushions, etc.)
• Non-capital items, such as toys, consumables (e.g., food, art supplies, etc.), books, games, and small appliances
• Operational start-up costs and activities (e.g., utilities, training activities, planning, curriculum development, and instructional planning, etc.)

• We remain committed to supporting Indigenous children and families’ access to child care in B.C. and to partnering with Indigenous Peoples in building culturally relevant child care that meets the unique needs of Indigenous families
• We will continue to work with Indigenous partners and invest in Indigenous-led child care, which includes funding from the Canada-wide Early Learning and Child Care Agreement

Funding will be available under the federal Canada-wide Agreement Infrastructure Funds in 2026-27.

• Municipalities and not-for-profit organizations have been, and will continue to be, critical partners in delivering child care in communities throughout B.C.
• Since 2018, we have built many strong, successful partnerships, and we remain firmly committed to supporting them
• This shift allows us to prioritize stability for the programs that families, educators, and communities are already counting on. That includes ongoing operating funding, fee reductions for families, and wage enhancements for early childhood educators
• It also ensures we can support the many new spaces currently under development, many of which are led by municipalities and not-for-profits, which will be opening and becoming operational in the coming months
• By taking this approach, we are stabilizing and protecting existing programs and supporting the partners who deliver them, so families, providers, educators, and communities have the certainty they deserve

Yes, if you were approved for New Spaces Funding in a previous intake, all the terms of your funding agreement remain in effect.

• Yes, our team is here to support
• Funding recipients are expected to anticipate all potential project risks prior to applying and are to manage their project budget throughout the course of construction
• Still, we understand that challenges can arise throughout the course of construction
• If you experience project challenges and or escalating costs, contact the New Spaces Fund team to discuss your situation

The pause only applies to new funding opportunities. If you were approved for funding in a previous intake, all the terms of your funding agreement, including commitment periods, remain in effect.

• School districts with questions about capital funding for child care can contact their Regional Director and Planning Officer team 
• The Start Up Grants program is also available and provides funding to support individuals who want to operate a licensed child care facility in their personal residence