National School Food Program – 2025 to 2027 Action Plan – Nova Scotia

Note: This action plan has been re-formatted to meet accessibility requirements of Government of Canada webpages.

On this page

List of abbreviations
AVCE
Annapolis Valley Centre for Education
CCRCE
Chignecto Central Regional Centre for Education
CSAP
Conseil scolaire acadien provincial
EECD
Department of Education and Early Childhood Development
HRCE
Halifax Regional Centre for Education
MK
Mi-kmaw Kina'matnewey
NNS
Nourish Nova Scotia
NSSLP
Nova Scotia School Lunch Program
PWYC
Pay-what-you-can
RCE
Regional Centres for Education
SHEP
School Healthy Eating Program

Section 1 - Introduction/overview

School Food Programs in Nova Scotia

Nova Scotia has been investing in school food for many years in response to both student need and evidence of the benefits to health and learning. Programming has evolved from breakfast programs only, to include snack programs and the lunch program.

A core principle of school food programming in Nova Scotia is that it be non-stigmatizing. This has informed the approach to all programs over the years and going forward. Programming also reflects the principles and objectives found in the National School Food Policy and Nova Scotia's School Food and Nutrition Policy, thereby promoting health and well-being for students, providing food that reflects healthy choices and establishes a foundation for lifelong healthy eating habits. Further, Nova Scotia's School Food programs strive to offer food and beverages that are grown, produced, or manufactured in Nova Scotia, Atlantic Canada, or Canada whenever possible.

School food investment

Nova Scotia's funding for school food is:

Nova Scotia's priority areas for investment for each fiscal year

The School Healthy Eating Program (SHEP) - 2025 to 2026 and 2026 to 2027
The Nova Scotia School Lunch Program (NSSLP)
School food programs in Nova Scotia

Section 2 - Implementation plan

The following outlines the planned activities, objectives and main areas of focus for how Nova Scotia will expend federal funding in fiscal years 2025 to 2026 and 2026 to 2027.

2025 to 2026 Federal funding and Nova Scotia's implementation plan

Overall, 2025 to 2026 federal funding will allow for extension of the provincial breakfast program (SHEP) throughout the school year, support for the expansion of the school lunch program (NSSLP) to middle and junior high schools, along with some improvements for schools launched in 2024 to 2025, and allow for further recipe testing as needed.

Nova Scotia will continue to deliver, expand and/or enhance school food programming consistent with the principles and objectives outlined in the National School Food Policy.

Breakfast program extension

SHEP requires additional funding to be able to extend it throughout the school year. Funds are distributed to all schools via the RCEs/CSAP. Increasing food costs and increased demand on the program have meant that program funds are often exhausted midway through the school year. The education system as well as partners in health and community services work to identify different sources, but this is not a sustainable solution. Additional funding from the federal government will ensure the program is better able to meet the needs of students throughout the school year.

Recipe and menu development - Lunch

In 2024 to 2025, the NSSLP had a provincially standardized menu which offered 40 meals (2 choices per day, 1 vegetarian) over a 4-week period. The menu was developed with support from the education system, Public Health Nutritionists, and the services of a professional recipe tester. Federal funding in 2024 to 2025 supported testing of the recipes to ensure quality and efficient recipes. It also allowed for the development of more gluten-friendly recipes which will be available in the 2025 to 2026 school year.

In 2025 to 2026, to further accommodate diverse dietary needs, the province will identify other special menu options for testing and development for taste, scalability, cost, and/or operational difficulty. Additional menu development supports the provincial and federal goals of inclusive programming.

The menu strategy is guided by feedback from students, school communities, and food service providers, as well as by nutritional standards and operational practicality. In 2025 to 2026, the program will continue to offer two entrée options daily, one of which is vegetarian. A gluten-friendly approach will be integrated where feasible, without expanding beyond the current two-choice structure. All meals align with the Nova Scotia School Food and Nutrition Policy, emphasizing vegetables, whole grains, and lean proteins while minimizing ultra-processed foods. Ingredient transparency and allergen awareness are central to the strategy, with vegetarian and gluten-friendly items clearly flagged and full ingredient lists available through both the program website and ordering platform. The menu continues to evolve through meaningful engagement, including recipe validation in partnership with Canada's Smartest Kitchen and in-school testing with students and kitchen staff, supported by built-in feedback mechanisms. The menu will expand from a 4-week rotation to a 6-week cycle by September 2025, and to an 8-week rotation by 2026, supporting greater variety and seasonal flexibility.

Examples of menu items newly developed for Year 2 (2025 to 2026) of the program include: roasted potatoes with bean chili and corn, sweet and sour veggie bites with rice and vegetables, veggie burger with glazed carrots, sheet pan pancakes with turkey vegetable sausage, chicken or chickpea nuggets with roasted potato wedges and green peas, beef goulash, roast chicken dinner with mashed potatoes and vegetables, BBQ chicken drumstick with mac and cheese side, and a savory vegetable muffin with yogurt and fruit.

Monitoring and evaluation are being embedded throughout program delivery. A Quality Assurance Manager will be hired to oversee contract compliance, food quality, and vendor performance - particularly in regions relying on the complex offsite model.

Improvements are being made to the program in response to parent and school staff feedback from the 2024 to 2025 year. In the fall, school communities will see:

Equipment and space upgrades - Lunch

The expansion of the NSSLP to 76 middle and junior high schools in 2025 to 2026 necessitates the purchase of additional equipment, kitchen supplies and space upgrades (for example, industrial ovens for newly added schools) to enable program expansion into these schools, based on health and safety requirements and operational requirements. Federal investment will augment the provincial investment, enabling the program to reach approximately 29,227 more students.

Further, some of the NSSLP schools in 2024 to 2025 were established using the offsite vendor model where a vendor is contracted to prepare meals offsite and deliver them to school. This model is the most challenging in ensuring meals are appetizing and maintain appropriate temperature. Therefore, a number of schools are being identified where it is feasible to move from an offsite to an onsite model, either where meals are prepared onsite by staff employed by the school or RCE, or the vendor onsite model where a vendor is contracted to prepare and serve the meals onsite at the school. This will require additional equipment, kitchen supplies and space upgrades (for example, industrial ovens for newly added schools). The province will implement this on a rolling basis in the years ahead, gradually moving more schools to an onsite model.

As Nova Scotia builds new schools, specs for kitchens will be included, as well as consideration of whether school kitchens can act as hubs for other schools that do not have kitchens.

Personnel - Lunch

Delivery of the NSSLP in 2024 to 2025 utilized federal funds for three school food program leads. Two leads were assigned to the Halifax Regional Centre for Education (HRCE), which contains 60% of the student population. The third school lead was assigned to the Annapolis Valley Centre for Education (AVCE). With the expansion to middle and junior high schools in 2025 to 2026, an additional school food lead is needed for the Chignecto Central Regional Centre for Education (CCRCE). Also, a dedicated Quality Assurance Manager (modeled after a similar position in PEI) is needed for the HRCE, as there are fewer schools with kitchens and therefore, they predominantly utilize the more complex off-site vendor model which has meant associated contract management requirements and food quality assurance needs.

Project management supports - Lunch

As additional schools (76 middle and junior high schools) are onboarded to the NSSLP in 2025 to 2026, project management support will be engaged to support the expansion. Federal funds for project management will support a current state assessment and implementation support for the lunch program in these newly onboarded schools. In addition, initial planning for the next phase of the NSSLP will begin, to enable the onboarding of the remaining 37 high schools in the 2026 to 2027 school year.

2026 to 2027 Federal Funding and Nova Scotia's Implementation Plan

Overall, 2026 to 2027 federal funding will allow for extension of the provincial breakfast program (SHEP) and expansion of the school lunch program (NSSLP) to 37 high schools. By 2026, vegetarian and additional gluten free options will already be available to students, but further recipe testing will be undertaken as needed to identify opportunities to accommodate additional diverse dietary needs such as allergy-safe, lactose-free, halal, or kosher meals where possible. Vegetarian and gluten-friendly meals will be identified as such on the NSSLP website.

Breakfast program extension

SHEP requires additional funding to be able to extend it throughout the school year. Funds are distributed to all schools via the RCEs/CSAP. Increasing food costs and increased demand on the program have meant that program funds are often exhausted midway through the school year. The education system as well as partners in health and community services work to identify different sources, but this is not a sustainable solution. Additional funding from the federal government will ensure the program is better able to meet the needs of students throughout the school year.

Recipe and menu development - Lunch

In 2024 to 2025, the NSSLP had a provincially standardized menu which offered 40 meals (2 choices per day, 1 vegetarian) over a 4-week period. The menu was developed with support from the education system, Public Health Nutritionists, and the services of a professional recipe tester. Further improvements will be made in 2025 to 2026.

As such, in 2026 to 2027, recipe testing/development and menu improvements undertaken will be to better address taste, scalability, cost, and/or operational difficulty. Additional work will occur to identify opportunities to accommodate additional diverse dietary needs such as allergy-safe, lactose-free, halal, or kosher meals.

Equipment and space upgrades - Lunch

The expansion of the NSSLP to 37 more schools in 2026 to 2027, to onboard high schools, will require additional equipment, kitchen supplies and space upgrades (for example, industrial ovens for newly added schools), enabling health and safety requirements and operational requirements to be addressed. Federal investment will augment the provincial investment.

Further, for previously onboarded NSSLP schools that were established using the offsite vendor model (where a vendor is contracted to prepare meals offsite and deliver them to a school), where possible a shift to another delivery model will be investigated and implemented where feasible. This model is the most challenging in ensuring meals are appetizing and maintain appropriate temperature. A review will be undertaken to identify if it is feasible to move any additional schools from an offsite to an onsite model, either where meals are prepared onsite by staff employed by the school or RCE, or the vendor onsite model where a vendor is contracted to prepare and serve the meals onsite at the school.

This will require additional equipment, kitchen supplies and space upgrades (for example, industrial ovens for newly added schools).

Personnel - Lunch

The four school food program leads from 2025 to 2026 will continue to be needed in the regions they are supporting, as well as the quality assurance manager to be hired in 2025 to 2026. It is anticipated that this staff complement will be sufficient to manage the expansion of the school lunch program into high schools in 2026 to 2027.

Project management supports - Lunch

As additional schools (37 high schools) are onboarded to the NSSLP in 2026 to 2027, project management support will be utilized to enable implementation and expansion, and will include change management, program design, implementation, and technology support.

Progress on each of the six principles and associated objectives of the National School Food Policy

Accessibility

Health promoting and inclusive

Flexible and sustainable

Local food
Sustainable
Accountable

Appendix A - National School Food Policy principles summary table

Note: The following table was modified for accessibility reasons.

Table 1: National School Food Policy principles summary table fiscal year 2025 to 2026Footnote 3
National School Food Policy Principle Initiative Name(s)Footnote 4 Targets
(See Appendix B: Common Reporting Indicators Table)
Total Investment
Accessibility
  1. School Healthy Eating Program (SHEP): Continuation throughout the school year.
  2. Nova Scotia School Lunch Program (NSSLP): Expansion to middle and junior high schools
  1. SHEP: Available in 372 schools and to 133,345 students
  2. NSSLP: Expanded eligibility to an additional 76 schools and 29,227 more students

Majority of schools providing additional menu options/menu modifications to support dietary needs and be inclusive

Provincial investment:

  • SHEP: $1.8 million
  • NSSLP: $80 million
    • Includes approximately $3 million annually to the MK school board for lunch programming in Indigenous communities
  • Other
    • Mi'kmaw Kina'matnewey school board for their breakfast program: $35,000
    • Nourish Nova Scotia to provide community support for healthy food, incorporating healthy food into the school curriculum, and to undertake special projects such as school gardens: $470,333

Federal investment:

  • SHEP Expansion:
  • $1,104,013 + 801,713 carried over from 2024 to 2025 = $1,905,726
  • NSSLP Recipe and Menu Development: $30,000
  • Equipment and Infrastructure: $1,965,850 + $2,229,802 carried over from 2024 to 2025 = $4,195,652
  • NSSLP Personnel: $565,000
  • Project Management Supports: $721,150
  • Administration: $300,000
Health Promoting and Inclusive
  1. SHEP: Continuation throughout the school year
  2. NSSLP: Expansion to middle and junior high schools. All food served during school hours must meet the School Food Nutrition Policy. The NSSLP will offer additional menu options and menu modifications to support dietary needs, specifically a gluten free menu option
  1. SHEP: Available in 372 schools and to 133,345 students.
  2. NSSLP: Expanded eligibility to an additional 76 schools and 29,227 more students

Majority of schools providing additional menu options/menu modifications to support dietary needs and be inclusive

Provincial investment:

  • SHEP: $1.8 million
  • NSSLP: $80 million
    • Includes approximately $3 million annually to the MK school board for lunch programming in Indigenous communities
  • Other
    • Mi'kmaw Kina'matnewey school board for their breakfast program: $35,000
    • Nourish Nova Scotia to provide community support for healthy food, incorporating healthy food into the school curriculum, and to undertake special projects such as school gardens: $470,333

Federal investment:

  • SHEP Expansion:
  • $1,104,013 + 801,713 carried over from 2024 to 2025 = $1,905,726
  • NSSLP Recipe and Menu Development: $30,000
  • Equipment and Infrastructure: $1,965,850 + $2,229,802 carried over from 2024 to 2025 = $4,195,652
  • NSSLP Personnel: $565,000
  • Project Management Supports: $721,150
  • Administration: $300,000
Flexible and Sustainable
  1. NSSLP: At least 20% of ingredients by value must be sourced from local suppliers (for example, businesses operating in Nova Scotia, and supplying products that are grown, produced or processed in NS.) Food seasonality is considered in lunch menu options. NSSLP vendors will be required to use only recyclable containers for individual lunch packages.
  2. Snack program: Some include local food donations.
N/A N/A
Accountable Monitoring and evaluation of the Nova Scotia's school food program continues N/A N/A

Note: The following table was modified for accessibility reasons.

Table 2: National School Food Policy principles summary table above fiscal year 2026 to 2027Footnote 3
National School Food Policy Principle Initiative Name(s)Footnote 4 Targets
(See Appendix B: Common Reporting Indicators Table)
Total Investment
Accessibility, Inclusive and Health Promoting
  1. School Healthy Eating Program (SHEP) - Continuation throughout the school year
  2. Nova Scotia School Lunch Program (NSSLP) - Expansion to high schools. NSSLP- Expansion to high schools. All food served during school hours must meet the School Food Nutrition Policy. The NSSLP will offer an additional menu options and menu modifications to support dietary needs
  1. SHEP: Available to all schools and 133,345 students
  2. NSSLP: Expanded eligibility to an additional 37 schools and 29,593 more students

Majority of schools providing additional menu options/menu modifications to support dietary needs and be inclusive

Provincial investment:

  • SHEP: $1.8 million
  • NSSLP: $100 million
    • Includes approximately $3 million annually to the MK school board for lunch programming in Indigenous communities.
  • Other
    • Mi'kmaw Kina'matnewey school board for their breakfast program: $35,000
    • Nourish Nova Scotia to provide community support for healthy food, incorporating healthy food into the school curriculum, and to undertake special projects such as school gardens: $470,333

Federal investment (Estimated):

  • SHEP Breakfast Program expansion: $1,867,732
  • Recipe and Menu Development - Lunch: $30,000
  • Equipment and Infrastructure: $1,623,281
  • Personnel - lunch: $565,000
  • Project Management Supports: $300,000
  • Administration: $300,000
Flexible and Sustainable
  1. NSSLP: At least 20% of ingredients by value must be sourced from local suppliers. (Local suppliers refer to businesses operating in Nova Scotia, and supplying products that are grown, produced or processed in NS.) The menu will expand from a 4-week rotation to a 6-week cycle by September 2025, and to an 8-week rotation by 2026, supporting greater variety and seasonal flexibility. NSSLP vendors will be required to use only recyclable containers for individual lunch packages.
  2. Snack program: Some include local food donations.
N/A N/A
Accountable Monitoring and evaluation of the Nova Scotia's school food program continues Reports as per the Canada-NS School Food Agreement N/A

Section 3 - Indicators, targets and expected results

Nova Scotia commits to report annually to Canada, no later than October 1 of each year, on common indicators as outlined in the common indicators table in Appendix B, along with targets to be reached by June 2026 and by June 2027.

Federal funds are used solely to support school meal programming for children and youth ages 4-18 years old. Any meal programming supported in adult high schools is funded through the provincial budget.

Appendix B - Common reporting indicators table

Note: The following table was modified for accessibility reasons.

Table 3.1: School Food common reporting indicators table - School Healthy Eating Program (breakfast program) - Fiscal year 2025 to 2026Footnote 5
Indicator Fiscal Year 2023 to 2024Footnote 6 (Baseline*) Fiscal Year 2025 to 2026 (Targets**)
Number of schools with school breakfast programs 373Footnote 7 372Footnote 8
Number of children eligible to participate in enhanced breakfast programs 131,343 133,345
Number of children participating in school breakfast programs 51,223 52,000

Note: The following table was modified for accessibility reasons.

Table 3.2: School Food common reporting indicators table - Nova Scotia School Lunch Program (lunch program) - Fiscal year 2025 to 2026Footnote 9Footnote 10
Indicator Fiscal Year 2023 to 2024Footnote 6 (Baseline*) Fiscal Year 2025 to 2026 (Targets**)
Number of schools with the school lunch program N/A 334
Number of children eligible to participate in school lunch programs N/A 103,752Footnote 11
Number of children participating in school lunch programs N/A 51,875
Number of schools offering school lunch programs that accommodate diverse dietary needs (such as allergy-safe, gluten free, lactose-free, halal, kosher, vegetarian, etc.) N/A 334Footnote 12
Number of re-tested recipes available in the Nova Scotia School Lunch Program N/A 40
Number of recipes available that consider special dietary needs N/A 40
Number of pieces of equipment purchased in support of school foodFootnote 13 N/A 276
Number of full-time equivalent staff supporting school food at the regional level N/A 14

Note: The following table was modified for accessibility reasons.

Table 4.1: School Food common reporting indicators table - School Healthy Eating Program (breakfast program) - Fiscal Year 2026 to 2027Footnote 5
Indicator Fiscal Year 2023 to 2024Footnote 6 (Baseline*) Fiscal Year 2025 to 2026 (Targets**)
Number of schools with school breakfast programs 373Footnote 7 372Footnote 8
Number of children eligible to participate in enhanced breakfast programs 131,343 133,345
Number of children participating in school breakfast programs 51,223 52,000

Note: The following table was modified for accessibility reasons.

Table 4.2: School food common reporting indicators table - Nova Scotia School Lunch Program (lunch program) - Fiscal Year 2026 to 2027Footnote 11Footnote 9
Indicator Fiscal Year 2023 to 2024Footnote 6 (Baseline*) Fiscal Year 2025 to 2026 (Targets**)
Number of schools with the school lunch program N/A 372
Number of children eligible to participate in school lunch programs N/A 133,345
Number of children participating in the school lunch program N/A 66,700
Number of schools offering school lunch programs that accommodate diverse dietary needs (such as allergy-safe, gluten free, lactose-free, halal, kosher, vegetarian, etc.) N/A 372
Number of recipes available that consider special dietary needs N/A 50
Number of pieces of equipment purchased in support of school foodFootnote 13 N/A 134
Number of full-time equivalent staff supporting school food at the regional level N/A 14

Section 4 - Expenditures

The full amount of funding in 2024 to 2025 was carried over to 2025 to 2026. In the case of the breakfast program expansion, the allotted funding was used in the 2024 to 2025 school year, but after the fiscal year start date of April 1, 2025. All remaining funding will be applied to the budget line for equipment.

School Healthy Eating Program breakfast program expansion

Although this program is provincially funded, rising food costs and increased demand have meant that program funds are exhausted in the Fall. Additional funds will allow the program to operate through the school year without pressure on the system and partners to identify additional funds. The 2024 to 2025 budget of $801,713 was carried over to fiscal year 2025 to 2026 but was used in the 2024 to 2025 school year (April 1, 2025 to June 30, 2025).

Recipe and menu development - Lunch

In 2025 to 2026, the province will engage with a professional recipe tester/menu developer to establish more gluten-friendly menu options. In 2026 to 2027, the province will engage with a professional recipe tester/menu developer to identify additional options to accommodate other dietary needs where possible. In both years, remaining funds, if any, will be used to test existing menu options as needed to better address taste, scalability, cost, and/or operational difficulty. The 2024 to 2025 budget of $200,000 was carried over to fiscal year 2025 to 2026 and will be reallocated to the equipment budget.

Equipment

In 2025 to 2026, the province will purchase additional equipment, kitchen supplies and undertake space upgrades (for example, industrial ovens for newly added schools), to enable program expansion into 77 middle and junior high schools, based on health and safety requirements and operational requirements and support effective kitchen operations including food preparation and waste management. In 2025 to 2026, the province will purchase additional equipment, kitchen supplies and undertake space upgrades (for example, industrial ovens for newly added schools), to enable program expansion into 37 high schools. In both years, any remaining funds will be used to purchase similar items to enable pre-identified schools with existing off-site vendor models to move to on-site vendor models. The 2024 to 2025 budget of $1,179,802 was carried over to fiscal year 2025 to 2026 and will remain allocated to the equipment budget. Other funding carried over from 2024 to 2025 that was not allocated to the SHEP Breakfast Program expansion has been reallocated to the equipment budget. The total amount reallocated is $2,229,802.

Personnel - Lunch

Staffing support continuation from the 2024 to 2025 year is needed (3.0 FTEs), and 1 additional staffing support (1.0 FTE) is needed for the CCRCE. A dedicated quality assurance manager (1.0 FTE) also needs to be added to reflect program expansion over 2025 to 2027 and to ensure quality control in regions where there are a high number of contractors due to the off-site delivery model for schools with no kitchen. In total, 5.0 full-time equivalent positions are needed at a cost of $113,000 per position. The 2024 to 2025 budget of $150,000 was carried over to fiscal year 2025 to 2026 and will be reallocated to the equipment budget.

Project management supports

The province has hired a vendor to support the education system in expanding the NSSLP to middle and junior high schools (Phase 2 of the school lunch program in 2025 to 2026) and to high schools (Phase 3 of the school lunch program in 2026 to 2027). The 2024 to 2025 budget of $400,000 was carried over to fiscal year 2025 to 2026 and will be reallocated to the equipment budget.

Administration

Administrative activities to support implementation of the National School Food Program in Nova Scotia. The 2024 to 2025 budget of $300,000 was carried over to fiscal year 2025 to 2026 and will be reallocated to the equipment budget.

Appendix C - Financial summary table

Note: The following table was modified for accessibility reasons.

Table 5.1: Financial summary table fiscal year 2025 to 2026Footnote 3
Category Anticipated spending
SHEP Breakfast $1,905,726
Personnel $565,000
Equipment and Infrastructure $4,195,652
Recipe Development $30,000
Administration $300,000
Project ManagementFootnote 14 $721,150

Note: The following table was modified for accessibility reasons.

Table 5.2: Financial summary table fiscal year 2026 to 2027
Category Anticipated spending
SHEP Breakfast $1,867,732
Personnel $565,000
Equipment and Infrastructure $1,623,281
Recipe Development $30,000
Administration $300,000
Project Management $300,000

Section 5 - Indigenous collaboration

The province will continue to provide funds for school breakfast and lunch to the Mi-kmaw Kina'matnewey (MK) school board which has oversight to schools in Mi'kmaq communities. These funds are administered by Nova Scotia Health.

Nova Scotia Education and Early Childhood Development (EECD) engages periodically with both the MK School Board and EECD's Indigenous Services Branch. MK creates and implements their breakfast and lunch program tailored to MK school communities. The province has offered any supports from the project team, such as the recipes/menu, program guides, or project support, but does not have oversight to the delivery of the program in Indigenous schools. Traditional dishes have been included in the provincial menu.

The Regional Centres for Education have worked with the Mi'kmaw Bands to ensure access for membership students attending public schools. This has evolved in different ways depending on the community.

Section 6 - Official Language Minority Communities (OLMCs)

Nova Scotia's Conseil Scolaire Acadien Provincial (CSAP) is the schoolboard that operates Francophone schools in Nova Scotia. Along with the RCEs which operate Anglophone schools, CSAP was and continues to be an integral part of the project team. CSAP will continue to be provided with funding for a 1.0 Full-time-equivalent school food lead along with all of the other budget supports to launch Phase 2 and 3 of their school lunch program like their counterparts in the RCEs. All materials, including program guides, recipes, and the online ordering and payment system are available in both official languages. Traditional Acadian dishes such as Rappie Pie and a chicken stew inspired by Acadian Chicken Fricot were included in the menu in honour of Acadian culture. A parent survey (evaluation) was conducted in French in 2024 and had approximately 3,000 responses. Two regions with high concentrations of Acadian descendants are offering rappie pie in their menu options. French-language schools receive the same support for quality improvement as all other public schools in the province.

Section 7 - Reporting

The Government of Nova Scotia commits to preparing an annual report and audited financial statement with Canada for each fiscal year, no later than October 1, 2025, October 1, 2026, and October 1, 2027, outlining the investments and results of the previous fiscal year. The annual reports will report results for common indicators as set out in Section 3 of the Action Plan, a narrative description of the activities, expenditures and results, as set out in Section 2 of the Action Plan, and describe any consultation processes.

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2026-06-16