This study compares the strategies and delivery of education for students with special educational needs in the province of Alberta, Canada, and in the country of Finland, in the European Union. The rationale for comparing these two jurisdictions is grounded by the idea that both of these areas have high general standards of living, a well-developed public education system, and top results in international school achievement tests. The data consists of available educational policy papers, previous research papers, and educational statistics. This article first describes the special education system development and the current situation, followed by the funding system and discussion about the implications and outcomes of different policies. The historical analysis shows that while many similarities exist between Alberta and Finland, there are also some culturally-bound elements present that have strongly affected the progress and the decision-making process related to the organization of the education for students with special needs. (Contains 1 table, 3 figures and 5 footnotes.)