The Ontario Incidence Study of Reported Child Abuse and Neglect, 2008 (OIS-2008) is the fourth provincial study to examine the incidence of reported child maltreatment and the characteristics of children and families investigated by child welfare authorities in Ontario. When interpreting the OIS-2008 and other research related to child maltreatment, it is important to consider the context in which child protection agencies operate. This fact sheet will discuss important contextual factors to consider when interpreting the OIS-2008.