Direct Funding (Self-Managed Attendant) Bookkeeping in Ontario
Empowering Individuals with Physical Disabilities to Manage Their Own Attendant Services
What Is the Direct Funding Program?
The Self-Managed Attendant or Direct Funding Program (DF) is managed by the Centre for Independent Living in Toronto (CILT), Inc., in collaboration with the Ontario Network of Independent Living Centres (ONILC), and is funded by the Ontario Ministry of Health. It is designed for individuals with physical disabilities who are capable of managing the additional responsibilities the program entails. Unlike other attendant services where an agency hires and sends attendants to your home, DF allows you to act as the employer, hiring and managing your own attendants and determining how and when services are provided.

Your Responsibilities as a Direct Funding Self-Manager
Participants in Ontario’s Self-Managed Attendant Direct Funding (DF) Program receive monthly funding to independently manage their personal attendant services. With this funding comes a range of responsibilities that require attention to financial accuracy and legal compliance.
Key Responsibilities Include:
Quarterly Reporting: Participants must track their spending and submit financial reports using the official forms and instructions provided by the DF program.
Payroll Management: Participants are considered employers and must:
Register for a Business Number with the CRA
Make accurate payroll deductions for CPP, EI, Income Tax, and WSIB
File payroll remittances on time and maintain organized records for tax purposes
Legal Compliance: All payroll and employment practices must comply with Ontario labor laws, health and safety regulations, and insurance requirements.
Permitted Use of Funds: DF funding can be used to hire bookkeeping or payroll assistance. However, misuse of funds or failure to follow the program’s guidelines may lead to legal consequences or removal from the program.
Insurance Requirement: Participants must obtain and maintain appropriate liability insurance to cover attendant services provided in the home or community.
By understanding and following these guidelines, DF participants can ensure they maintain their funding, remain compliant, and gain the full benefits of self-managed attendant care.

Our Direct Funding Bookkeeping & Payroll Services
Managing your own attendant care through Ontario’s Direct Funding (DF) Program comes with a lot of responsibility—especially when it comes to tracking payroll, submitting quarterly reports, and staying compliant with CRA and labor regulations.
That’s where we come in.
At Carnation Consulting, we offer expert bookkeeping services tailored specifically for DF participants, including:
Categorizing and recording all your attendant service-related financial transactions
Preparing quarterly reports in line with DF program requirements
Assisting with payroll deductions (CPP, EI, income tax, WSIB)
Keeping your records organized and audit-ready
Frequently Asked Questions
What responsibilities do I have as a DF participant when it comes to payroll?
As a DF participant, you are considered an employer. You must register for a CRA business number, calculate and remit payroll deductions (CPP, EI, Income Tax, WSIB), and ensure compliance with all employment standards and tax regulations.
What records and reports does the DF program require?
You need to track your attendant-service expenses every month and submit financial reports to the Direct Funding program on the schedule and forms it provides. Keeping organized payroll records, receipts and bank statements is essential for staying compliant — and it is exactly what we handle for you.
Can I use DF funding to hire someone to help with bookkeeping and payroll?
Yes! DF funding allows you to pay for administrative support services, including bookkeeping, payroll processing, and help with CRA-related obligations—as long as those expenses are properly documented and reported.
What happens if I mismanage funds or fail to comply with DF guidelines?
Failure to follow the program rules—such as misuse of funds, late reports, or improper payroll deductions—can result in funding suspension, legal action, or removal from the program.
Do I need insurance coverage for attendant services under the DF program?
Yes. You are required to carry appropriate liability insurance to cover attendants while they are providing services in your home or community. This is a non-negotiable part of the DF agreement.