Expenditures on universities by each of Canada's provinces are compared. An introductory section describes the project through which the study is undertaken, explains the indicators used, and discusses structural problems encountered in making comparisons. The central portion of the report is a tabulation of these indicators for each province and for Canada as a whole: provincial operating expenditures per students; provincial operating expenses per capita; provincial operating expenses plus fees per student; total operating income per student; provincial operating expenses plus student aid as a percentage of gross general expenditures; provincial operating expenses per $1,000 of provincial personal income; and total university operating expenditures as a percentage of provincial gross domestic product. Appended materials include guidelines and definitions for the indicators used and financial and enrollment data for each province. (MSE)