It is that time of year again when middle & low income students complete the Ontario Student Assistance Program (OSAP) application, so they can hopefully have some sort of money to go to college/university in the fall. It is a good program, in that it does allow for students who otherwise would not be able to attend higher education because of their financial situation. Now, I would venture to say there are quite a few middle-income parents who cannot afford to send their kids to college/university because of the cost. My youngest will be attending university in the fall (yep, that makes three of my kids in higher education), so I thought I would do the cost estimator on the university’s web site. Naturally there are the tuition fees – $6622.40 (nice how they put the cents in there), books & supplies – $1215.00, personal expenses – $1000.00 (I have no idea what that covers), residence – $4820.00 (for those attending school away from their hometown, not him), a meal plan – $3135.00 (again for those living in residence, Dad will make the teenage boy’s lunch), transportation costs – $639.00 (he will have to take two buses), and entertainment – $1000.00 (well, he can watch television at home). I am not going to add them all up, because it is far too depressing.