A growing body of comparative public policy research examines the effects of delegated delivery of public services and the related emergence of what is labelled a submerged state that obscures the role of government in the provision of public services. Data limitations have constrained investigations of these dynamics in Canada, including for K–12 education. In this research note, we draw on charitable tax records and provincial and federal spending data to present the evolution of provincial and federal financial support for independent schools over time, drawing on the case of British Columbia (BC). By factoring in indirect support through various tax mechanisms, we establish that BC independent schools have seen increasing financial support from both the federal and provincial governments in recent decades, primarily via tax expenditures tied to their charitable status—a “not hidden but not visible” shift in public expenditure that has substantial political, distributive and accountability implications.
