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Column subtraction with regrouping

Subtract in columns, exchanging (borrowing) between columns.

Taught in Primary 3 in Nigeria (NERDC), Year 3 in United Kingdom (National Curriculum), Grade 4 in Canada (Ontario).

Compare curricula (choose 2–3)

Nigeria (NERDC)

Primary 3

Strand
Basic Operations
Called
Column subtraction with regrouping
How it's taught
'Borrowing' notation with crossed-out digits is standard; steps recited aloud.
More Basic Operations skills at this level

United Kingdom (National Curriculum)

Year 3

Strand
Addition and Subtraction
Called
Column subtraction with regrouping
How it's taught
Taught as 'exchanging' with base-ten apparatus before the compact written method.
More Addition and Subtraction skills at this level

Canada (Ontario)

Grade 4

Strand
Number
Called
Column subtraction with regrouping
How it's taught
Student-invented and mental strategies first (decomposing, compensating, open number lines); standard algorithms are consolidated later than in other systems.
More Number skills at this level

Builds on