Overall, grants for indirect costs must add to, and not displace, any
research support funds that the postsecondary institution has received
from the provincial government, private sector or other federal sources.
Indirect cost funds may be used to maintain the current level of services
to and support of an institution's research environment, as well as to
cover new expenditures and to generate improvements and efficiencies.
The following list of eligible and ineligible expenditures is not exhaustive.
If you have specific questions regarding your institution's eligible costs,
please contact the senior
program officer.
“Research facilities” include libraries, laboratories, research networking spaces, offices of research and finance administration, and offices of social science and humanities researchers.
The purchase and/or refurbishing of furniture for research facilitiesis eligible. The purchase of furniture for the offices of specific researchers is not eligible.
Do not include expenditures to meet regulatory requirements in this category.
Upgrades and maintenance of research equipment
An “upgrade” is defined as replacing a part to make a piece of equipment more usable.
“Maintenance” (and/or “maintenance contracts”) is defined as the upkeep or repair of equipment to improve or preserve efficiency.
Operating costs include custodial, security, maintenance, utilities, and leasing costs; and costs for capital planning associated with research spaces and research equipment, and insurance on research spaces.
The purchase of materials used in operating research equipment such as cryogens for nuclear magnetic resonance imagers, liquid nitrogen, argon, oxygen, filters for flow chambers, O-rings, HP and HT greases and lubricants, batteries, and distilled water is eligible.
Technical support for laboratories, offices and other facilities
Include technical support for the development/maintenance of an institutional website.
Purchase of laboratory equipment, or any other equipment eligible for funding under other federal programs
The purchase of new equipment is considered as upgrading/maintenance if this equipment supports the research infrastructure’s overall operation, meaning investments in air and water quality, or power upgrades (e.g., air conditioners, water purifiers, ventilation systems).
The purchase of basic laboratory equipmentis not eligible (test tubes, microscopes, Bunsen burners, sample containers, gloves, masks, coats, etc.).
Collateral on mortgage financing
Rental costs for space that is owned by the institution are not eligible.
Library holdings include journals, books, collections, periodicals and site licences (e.g., through the Canadian Research Knowledge Network).
Improved information resources
Information resources include databases, telecommunications, information technology and research tools.
The purchase of computer hardware and software / software licences for libraries is eligible.
Do not include technology to track grant applications and to provide financial services (these must be reported under the Management and Administration category).
Library operating costs and administration
Operating costs include custodial, security, maintenance, utilities, leasing and capital planning costs, and staff salaries.
The purchase of research computers, filing cabinets, photocopiers, scanners and supplies for the exclusive use of the library is eligible.
Insurance on research equipment and vehicles
Non-eligible expenditures: Research resources
Comments
Start-up grants or pilot studies
Purchase of hardware or software to be used in a specific research project and/or teaching exercise
Eligible expenditures: Management and administration
Comments
Institutional support for the completion of grant applications / research proposals
Salaries and benefits for staff who work on grant applications and research proposals (e.g., grant facilitators, secretarial and administrative assistants), and the costs associated with grant-writing workshops are eligible.
Acquisition, maintenance and/or upgrade of information systems to track grant applications, certifications and awards
The purchase of computer hardware and software / software licences for the office of research is eligible.
Training of faculty and research personnel
Costs associated with professional development training, such as the use of software (e.g., accounting and human resources software) are eligible.
Costs associated with attending research administration-related conferences for professional development (e.g., CAURA, CAUBO, ADARUQ, etc.) are eligible.
Do not include training necessary to meet regulatory requirements in this category.
Human resources and payroll
Salaries and benefits for employees who support the research enterprise (research, financial, human resources and purchasing offices) are eligible.
Salaries for students who provide administrative services are eligible and must be included under Human Resources and Payroll.
These employees must not already be funded through a direct research grant.
Financial and audit costs
Research planning and promotion, and public relations
Costs associated with publications that highlight research (e.g., annual reports, newsletters, magazines, press releases) are eligible.
Travel costs associated with research promotion and international collaborations (for the institution’s research enterprise as a whole) are eligible.
Non-eligible expenditures: Management and administration
Comments
Indirect costs related to Canada Research Chairs
Recruitment of new faculty
Support for students
Payment of scholarships, fellowships and stipends is not eligible.
Research time stipends / teaching release
Costs associated with collective agreements
Costs of publication for scientific journals
Costs for scholarly conferences, or expenses associated with presenting papers and findings at national or international conferences
Eligible expenditures:
Regulatory requirements and accreditation
Comments
Creation and support of regulatory bodies
Costs associated with research ethics boards (REB) may include:
paying for a portion of an REB member’s salary; and
mileage costs associated with travelling to REB meetings.
Training of faculty and other research personnel in health and safety, animal care, ethics review, handling radiation and biohazards, and environmental assessments
International accreditation costs related to research capacity
Upgrades and maintenance of research facilities and equipment to meet regulatory requirements
Technical support for animal care and for handling of dangerous substances and biohazards
Non-eligible expenditures:
Regulatory requirements and accreditation
Comments
Purchase of animals for research purposes
The purchase of animals exclusively used for training purposes (not research) is eligible.
Creation, expansion or sustenance of a technology transfer office or similar function
Administration of invention patent applications
Support for technology licensing
Legal fees for technology licensing are eligible.
Administration of agreements and partnerships with industry
Development of incubators
Support for the creation of spin-off companies
Outreach activities undertaken to transfer knowledge through venues not eligible for funding under other federal programs
Costs associated with research conferences, symposiums or lectures are eligible if the general public is the target audience.
Marketing of teaching materials, scientific photo libraries, survey instruments, statistical packages, data sets and databases, software, computer models and other tools
Non-eligible expenditures:
Intellectual property
Comments
Intellectual property management costs already covered under other federal initiatives
