The COVID-19 pandemic continues to strain health care systems and drive shortages in medical supplies and equipment around the world . Resource allocation in times of scarcity requires transparent, ethical frameworks to optimize decision making and reduce health care worker and patient distress . The complexity of allocating dialysis resources for both patients receiving acute and maintenance dialysis has not previously been addressed . Using a rapid, collaborative, and iterative process, BC Renal, a provincial network in Canada, engaged patients, doctors, ethicists, administrators, and nurses to develop a framework for addressing system capacity, communication challenges, and allocation decisions . The guiding ethical principles that underpin this framework are (1) maximizing benefits, (2) treating people fairly, (3) prioritizing the worst-off individuals, and (4) procedural justice . Algorithms to support resource allocation and triage of patients were tested using simulations, and the final framework was reviewed and endorsed by members of the provincial nephrology community . The unique aspects of this allocation framework are the consideration of two diverse patient groups who require dialysis (acute and maintenance), and the application of two allocation criteria (urgency and prognosis) to each group in a sequential matrix . We acknowledge the context of the Canadian health care system, and a universal payer in which this framework was developed . The intention is to promote fair decision making and to maintain an equitable reallocation of limited resources for a complex problem during a pandemic.