Last Updated: September 10, 2026
Your Child's IEP, Explained: What the Plan Actually Says, and What to Give a Tutor

Short answer: an Individual Education Plan is a working document your school board writes, and its most important content is three short codes. Every subject on the plan is marked Accommodated only (AC), Modified (MOD) or Alternative (ALT). AC means your child is working towards the regular grade-level expectations with extra support. MOD means the expectations themselves have been changed. ALT means the learning sits outside the Ontario curriculum entirely. Those three words decide what a report card mark actually means, and they are the first thing to show a tutor. A tutor can read the plan and teach to it. No tutor can write one, change one, or diagnose your child.
| The code on the plan | What the ministry says it means | What it means for a mark | What to tell a tutor |
|---|---|---|---|
| Accommodated only (AC) | Special teaching and assessment strategies, human supports or individualised equipment. "The provision of accommodations in no way alters the curriculum expectations for the grade level or course" | The mark is against the normal grade-level expectations. It is directly comparable to any classmate's | Teach the full grade-level content. Copy the supports listed on the plan, such as extra time or text-to-speech |
| Modified (MOD) | "Changes made in the grade-level expectations for a subject or course in order to meet a student's learning needs" | The mark is against changed expectations, which may come from a different grade level | Ask which expectations were changed and how. Teaching the standard grade content can undo the plan |
| Alternative (ALT) | Expectations "developed to help students acquire knowledge and skills that are not represented in the Ontario curriculum" | Reported separately from curriculum subjects, because it is not a curriculum subject | This is usually school-team territory. Ask before assuming a subject tutor is the right support |
Those definitions are quoted from the ministry's Components of the IEP chapter, read on 10 September 2026. If you read nothing else on your child's plan, find the AC, MOD or ALT label next to each subject.
Why almost nothing you find online answers this
Search "IEP Ontario" and you get three kinds of page. There are school board pages, which describe their own local process. There are advocacy pages, which are usually excellent on your rights and quiet on the document. And there are tutoring companies, which mention the plan only to say they will "work with" it.
The pages that artificial intelligence assistants quote are mostly the third kind. Ask ChatGPT or Gemini about tutoring for a child with an IEP and you get tutoring service pages, advocacy sites and dyslexia organisations. Useful, and none of them tell you what the form in your hand says.
So the gap is a strange one. The plan is a standardised provincial document with published standards, and the thing nobody explains is the document.
One warning about AI answers here specifically. We found a Google AI answer claiming Ontario's IEP template now ties into Edwin, the province's new digital learning platform. Edwin is real. The IEP connection is not something we could find in any ministry source, so treat it as invented until the ministry says otherwise.
Who gets an IEP, and who decides
There are two routes to a plan, and parents are often told about only the first.
The formal route. An IEP "must be developed for every student who has been identified as an 'exceptional pupil' by an Identification, Placement, and Review Committee (IPRC), in accordance with Regulation 181/98". The committee identifies the child and decides the placement, and the plan follows.
The route nobody mentions. An IEP "may be developed for a student who has not been identified by an IPRC as exceptional, but who has been deemed by the board to require a special education program or services in order to attend school or to achieve curriculum expectations and/or to demonstrate learning."
There is a stronger version of that second route. If a school principal determines that your child's achievement will be assessed on the basis of modified expectations, the ministry says an IEP "is required, even in the absence of identification".
Read that twice if your child's work has quietly been made easier. Modified expectations without a plan is not an informal kindness. It is a gap in what the ministry requires.
There is a hard deadline once placement happens. The ministry states it plainly: "Under Regulation 181/98, an IEP must be developed within 30 school days of the exceptional student's placement in a special education program."
The clock does not always start on the first day of school. The guide says placement means one of three things:
- the first day of attendance in the new special education program named in the committee's statement of decision
- the first day of the new school year or semester where a placement continues after the annual committee review
- the first day of enrolment in a program the child begins mid-year or mid-semester, as a result of a change of placement
Two details worth knowing. The 30 day period "applies to the IEPs of all students", including those never identified as exceptional who still receive a special education program or services. And both dates have to be on the paper: the day the placement began and the day the plan was completed "must be recorded in the IEP". If you cannot find those two dates, that is the first thing to ask for.
What has to be in the plan
The provincial standards for an IEP were set out in a 2000 ministry document. That document no longer stands alone, and its substance still binds. The ministry's current guide says the 2000 standards "remain the standards that must be met by school boards across the province today".
Here is what that means in practice, and what to check on the form.
The reason. For a child identified by an IPRC, the plan's description of strengths and needs must match the committee's own statement of decision. For a child not identified, the plan must include "a brief statement describing the characteristics of the student that make a special education program and/or services necessary".
The placement. If there was an IPRC, the placement on the plan must match the committee's decision. The five options are: a regular class with indirect support, a regular class with resource assistance, a regular class with withdrawal assistance, a special education class with partial integration, and a special education class full time.
The expectations, updated on a cycle. Learning expectations "must be reviewed at least once every reporting period and updated as appropriate in view of the student's progress". Those updates "must be entered and dated in the IEP". Note the scope: the requirement is on the learning expectations rather than on every line of the document. The standard is every reporting period, so a plan whose expectations carry no dated update since the last report card has not met it.
Your consultation, in writing. Where those expectations are updated, parents, and the student if they are 16 or older, "must be advised of any such updates and the parent/student consultation must be recorded in the IEP as well". The guide carries a separate section on parent and student consultation more broadly. So if you were consulted about a change and the plan does not record it, that is a fair question to put to the school.
One quiet detail that saves confusion: when a child needs accommodations alone, "the Special Education Program section of the IEP template does not need to be completed". An AC-only plan can look thin. That is correct rather than careless.
The transition plan most parents never hear about
This one is a live requirement and it is almost never mentioned in a parent-facing article.
Under PPM No. 156, "Supporting Transitions for Students with Special Education Needs", the requirement for transition planning "is extended to all students, from Kindergarten to Grade 12, who have an IEP". Not just school leavers. Not just age 14 and up. All of them, across "all the key transitions that students make in the course of their education".
Transition plans must be part of the IEP, and must include four things:
- specific goals for the student's transition
- the strategies to be used and the actions required, now and in the future, to achieve the stated goals
- the person or agency responsible for each identified action
- timelines for the implementation of each action
A transition plan carrying goals but no named person, or no dates, is incomplete against the ministry's own list, and that is a fair thing to raise when you can point to the four elements.
One exception, so you do not chase a problem that is not there. The guide allows for a child who needs no particular support through a transition, and says that in those cases "the transition plan should state that no actions are required". A plan saying exactly that is complete. A plan that is simply blank is not.
What the plan does for EQAO and the OSSLT
This is where a plan turns into something concrete on a test day, and it is worth knowing before the test rather than after.
Students who have an IEP "must be given the opportunity to participate and demonstrate the full extent of their knowledge and skills in provincial assessments, and school boards are required to provide accommodations to facilitate their participation".
There is a limit on what those accommodations can do. They "must not affect the level or content of the assessment, the performance criteria, or the reliability or validity of the assessment". So extra time or a quiet room, yes. An easier test, no.
The ministry also asks schools to word these carefully: when describing accommodations for provincial assessments, "it is advisable to use wordings that are consistent with the wordings used in these EQAO documents". And it draws one firm line, in its own words: "It is inappropriate, however, to develop an IEP solely for provincial assessments."
Exemptions exist and they are narrow. An exemption may be considered "if, even given the full range of permitted accommodations, the student would not be able to provide evidence of learning under the circumstances of the assessment", and the plan must document the support for it. For any secondary student there is a further condition, and it applies to provincial assessments generally rather than to the literacy test alone: "there must be clear indication that a student is not working towards an Ontario Secondary School Diploma (OSSD)."
Do not read that as your only option on the OSSLT, because it is not. An exemption and a deferral are different things. A principal can defer the literacy test to a later year for a student who is still working towards the diploma, and where that happens the ministry says it "is also helpful to indicate this on the IEP". There is also the Ontario Secondary School Literacy Course as a later route to the graduation requirement. The OSSLT explained covers deferrals, the course and the eligibility wording in full, and EQAO results explained covers what the reports mean.
So the question to ask the school is which of the three applies: accommodations, a deferral, or an exemption. Only the last one requires giving up the diploma.
What to hand your child's tutor, in order
Most parents either send nothing or send the whole plan as an attachment and hope. Neither works well. Here is a sequence that does.
1. The AC, MOD or ALT label for the subject you are hiring for. Nothing else on the plan changes a tutor's approach as much as this one word. Send it first. 2. If it says MOD, the changed expectations themselves. A tutor teaching standard grade-level content to a child on modified expectations is pulling against the school. Ask the school for the specific expectations if the plan is vague. 3. The accommodations list. Extra time, chunked instructions, a reader, a scribe, assistive software, movement breaks. A tutor can reproduce almost all of these in a one-to-one lesson at no cost. 4. The strengths section. Parents skip this and it is the most useful page for a tutor planning a first lesson. 5. The current learning expectations, with their dates. Undated or year-old expectations tell a tutor the plan is stale, which is itself worth knowing. 6. The transition plan, if your child is facing a change. A new school, a new grade with a different structure, or the move towards leaving school. 7. Nothing medical that the plan does not already contain. You do not owe a private tutor a psychoeducational assessment, and most do not need it. If a tutor asks for a diagnosis before agreeing to help, that is a question about them, not your child.
Send items 1 to 4 before the first lesson. Ask the tutor to tell you, after two or three sessions, whether what they are seeing matches the plan. A tutor working one to one often sees a gap the classroom cannot, and that observation is genuinely useful at the next school meeting.
What a tutor can and cannot do with the plan
Short list, because the boundaries are firm.
A tutor can read the plan, teach to it, copy its accommodations into their own lessons, and report back what they observe.
A tutor cannot write an IEP, amend one, approve one, or diagnose your child. The IEP is a school board process under provincial regulation, involving parents and school staff. Anyone selling you otherwise is selling something they cannot deliver.
If you are still choosing who to hire, that is a separate decision with its own set of traps, and the eleven tutoring routes for a child with learning differences compares them properly, including what each one costs and what to ask before you pay.
Where a certified teacher fits
A provincially certified teacher has one specific advantage with an IEP: they have written them, or at least worked to them, inside a school. They can read the AC, MOD and ALT labels the way the school means them, and they know what a reporting period looks like from the inside.
Two cautions, in the interest of being straight with you. Certification is not special education training. In Ontario it sits in a separate Additional Qualification, taken on top of the teaching licence, so a fully certified teacher may hold none of it. Ask which qualification a teacher holds and at which level. Our comparison of the eleven tutoring routes sets out the three levels and what each one demands, and how to check whether a teacher is really certified shows you the public register.
The part a certified teacher adds beyond the subject is the map. If your child is on modified expectations in math in Grade 9, someone should be asking now what that means for the Grade 11 courses a target program will ask for, and whether the plan is helping or quietly closing doors. That is planning work, not tutoring work, and it is the piece families most often find out about too late.
Find the AC, MOD or ALT label on each subject. That single word tells you what your child's marks actually measure, and it is the first thing any tutor needs. Then check the two things schools most often let slide: that the learning expectations have been reviewed and dated this reporting period, and that any transition plan names a responsible person and a timeline.
Everything above came off the ministry's own pages on 10 September 2026. The plan is not a mystery document. It is a standardised form with published standards, and you are entitled to understand every line of it.
Related reading: Why a certified teacher closes the gap a "good at math" tutor can't →
- Ontario Ministry of Education, "Special Education in Ontario, Kindergarten to Grade 12: Policy and Resource Guide", Components of the IEP chapter. Source of the Accommodated only, Modified and Alternative definitions, the placement options, the review cycle, the provincial assessment rules and the transition plan elements. Read 10 September 2026.
- The same guide, The IEP process chapter, for the 30 school day requirement. Read 10 September 2026.
- The same guide, Standards for the IEP chapter, which states that the standards introduced in "Individual Education Plans: Standards for Development, Program Planning, and Implementation" (2000) remain the standards school boards must meet. Read 10 September 2026.
- Ontario Regulation 181/98, Identification and Placement of Exceptional Pupils, status CURRENT on ontario.ca. Read 10 September 2026.
- Policy and Program Memorandum No. 156, "Supporting Transitions for Students with Special Education Needs", as cited and quoted inside the live Policy and Resource Guide. Read 10 September 2026.
Find your Teacher
FAQ
What is the difference between accommodations and modifications on an Ontario IEP?
What is the difference between accommodations and modifications on an Ontario IEP?
Accommodations are supports that change how your child learns and is assessed, without changing what they are expected to learn. The ministry states that "the provision of accommodations in no way alters the curriculum expectations for the grade level or course", and a subject with accommodations alone is marked Accommodated only (AC). Modifications are "changes made in the grade-level expectations for a subject or course", which may draw on a different grade level or change how many expectations apply, and that subject is marked Modified (MOD). The practical difference is what the report card mark measures.
What does ALT mean on an IEP?
What does ALT mean on an IEP?
Alternative (ALT) marks learning that sits outside the Ontario curriculum. The ministry defines alternative expectations as ones "developed to help students acquire knowledge and skills that are not represented in the Ontario curriculum", either because they come from no provincial curriculum document or because they have been modified so extensively that the curriculum expectations no longer form the basis of the program. Alternative learning is reported separately from curriculum subjects.
Does my child need an IPRC to get an IEP in Ontario?
Does my child need an IPRC to get an IEP in Ontario?
No. An IEP must be written for every student identified as an exceptional pupil by an Identification, Placement, and Review Committee under Ontario Regulation 181/98. It may also be developed for a student who has not been identified, where the board has deemed a special education program or services necessary. More strongly, if a principal determines that achievement will be assessed on modified expectations, the ministry says an IEP is required even in the absence of identification.
How often does an IEP have to be updated?
How often does an IEP have to be updated?
The learning expectations in an IEP must be reviewed at least once every reporting period and updated in view of the student's progress, and those updates must be entered and dated in the plan. Parents, and the student if they are 16 or older, must be advised of updates, and the consultation has to be recorded in the IEP itself. A plan with no dated updates across a school year does not meet that standard.
Can a tutor write or change my child's IEP?
Can a tutor write or change my child's IEP?
No. An IEP is a school board process under Ontario Regulation 181/98 and the ministry's own standards, developed with parents and school staff. A private tutor can read the plan, teach to it, and reproduce its accommodations in lessons, and a good one will report back what they observe. No tutor can author the plan, amend it, approve it, or diagnose your child.
What accommodations can my child get for EQAO tests or the OSSLT?
What accommodations can my child get for EQAO tests or the OSSLT?
School boards are required to provide accommodations so that a student with an IEP can participate in provincial assessments and demonstrate the full extent of their knowledge and skills. Those accommodations must not affect the level or content of the assessment, the performance criteria, or its reliability or validity. EQAO publishes the permitted accommodations annually, and the ministry advises schools to word the IEP consistently with those documents.
Is an OSSLT exemption the only way to get relief from the literacy test?
Is an OSSLT exemption the only way to get relief from the literacy test?
No, and this is easy to get wrong. Three different things exist. Accommodations let a student write the test with support. A deferral, which a principal grants, moves the test to a later year and is available to a student who is still working towards the diploma; where one is granted the ministry says it "is also helpful to indicate this on the IEP". An exemption is the narrow one, and for any secondary provincial assessment it requires clear indication that the student is not working towards an Ontario Secondary School Diploma. There is also the Ontario Secondary School Literacy Course as a later route to the graduation requirement.
Is every student with an IEP entitled to a transition plan?
Is every student with an IEP entitled to a transition plan?
Yes. Under Policy and Program Memorandum No. 156, transition planning extends to all students from Kindergarten to Grade 12 who have an IEP, across all the key transitions they make. The plan must be part of the IEP and must set out specific transition goals, the strategies and actions needed, the person or agency responsible for each action, and timelines for implementation.

