This purpose of this document is to address and stimulate discussion about key policy and implementation issues surrounding proposals to implement a $10/day child care fee from the perspective of Ontario's child care system and specifically from the point of view that respects the system management role played by Ontario's municipalities. In comparison of the $10/day fee and existing income-testing procedure in use for determining subsidy eligibility it is not advocating for perpetuation of the subsidy system as the best way to fund child care in Ontario. Rather, it suggests that an income test is a fair and equitable way of determining user contributions (parent fees) to the cost child care under any funding regime, including full base funding. (author abstract)