The opinions and recommendations in this report, and any errors, are those of the authors, and do not necessarily reflect the views of the publishers or funders of this report. [...] Consequently, New- foundland and Labrador now has the second lowest fees in Canada, and is on track to have the lowest tuition fees as of 2014–15 if the Parti Québé- cois revokes the current hike in Quebec and ties fee increases to inflation. [...] In 2011–12, how- ever, Newfoundland and Labrador is by far the most affordable province for low-income families to pursue university (almost as affordable as the 1990–91 Canadian average), and Ontario the least affordable (although, Eduflation and the High Cost of Learning 13 when the 30% Tuition Rebate is included in the calculation, Alberta be- comes the least affordable). [...] For families with two children living on the poverty line, Newfoundland and Labrador had the second lowest rank on the Cost of Learning Index in 1990–91, rising to the middle of the pack in 1999–2000. [...] In 1990, New Brunswick’s position on the Cost of Learning Index is approximately in the middle of the pack; it steadily increases until, in 2007–08, it challenges Nova Scotia and Ontario for the highest Cost of Learning.