Fiscal year 1981-1982 data on revenues and expenses for the 21 Ontario, Canada, provincially assisted universities and related institutions are presented for each institution and on a consolidated basis. Statistical tables cover the following: total actual revenue and expense by type of general fund and excess of revenue over expense before and after appropriations; actual revenue by source and type of fund; expenses (all funds) by object and type of fund; actual operating expenses by object and functional area; percentage analysis of revenues by source and by type of fund 1978-1979 to 1981-1982; percentage analysis of expenses by object of expense, by functional area, and by type of fund 1978-1979 to 1981-1982; and enrollment and basic income units in 1981-1982. In addition, guidelines on principles of reporting are presented, along with definitions for various types of funds, operating expenses, expenditures, and revenue sources. The Ontario institutions include: Brock University, Carleton University, University of Guelph, Lakehead University, Laurentian University, Algoma University College, Nipissing University College, Le College Universitaire de Hearst, McMaster University, Ontario College of Art, Ontario Institute for Studies in Education, University of Ottawa, Queen's University, Ryerson Polytechnical Institute, University of Toronto, Trent University, University of Waterloo, University of Western Ontario, Wilfrid Laurier University, University of Windsor, and York University. (SW)