How was long-term care different in Ontario and British Columbia before COVID-19? Characteristics of residents Before the pandemic, the age and sex distribution of residents in LTC were similar in the 2 provinces (Table 2). 9,10 Although residents living in Ontario LTC homes appear to be more medically and functionally complex, it is unclear whether these are true differences or reflect differing documentation practices, which may arise as a consequence of different funding formulas. 15-17 Funding, staffing and direct care hours In 2018-2019, the average combined funding per resident per diem was higher in British Columbia ($222) than in Ontario ($203). 10,11 Most of this funding is used to pay staff in both provinces. 11,14 Some estimates suggest that, before the pandemic, residents in British Columbia received more daily hours of direct care (3.25) than residents in Ontario (2.71). 10,12 There are ANALYSIS HEALTH SERVICES