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Use of Grant Funds
Preamble
The following are guidelines to assist researchers
and Institutional administrators in their interpretation
of the acceptable use of public funds. The list of
examples is not exhaustive. Researchers are encouraged
to communicate with their relevant Institutional contacts,
e.g., Business Officer, Research Grants Officer.
In the absence of a clear understanding of a Federal
Granting Agency's policy, the Institution is to seek
a ruling from that Agency's Finance Division.
Unless otherwise indicated, these guidelines apply to the three Federal
Granting Agencies (NSERC, SSHRC and CIHR).
Note: For the purposes of this document, "Agency"
refers to one of the three Federal Granting Agencies – NSERC, SSHRC or
CIHR.
General Principles
Agency funds must contribute towards the direct costs of
the research program or project for which the funds were awarded. The
Institution provides for indirect or overhead costs, such as the costs
associated with facilities and basic utilities, the purchase and repair of
office equipment, administration fees, insurance for equipment and research
vehicles, and basic communication devices such as telephones, fax machines,
etc.
The funds must be used effectively and economically, and the expenses must
be essential for the research supported by the award.
Contributions to shared expenses must be directly attributable to the funded
research program or project, and agreed to and authorized by the Grantee.
Additional eligible and non-eligible expenses specific to a program will be
detailed in the program description. Specific program guidelines may complete
this list.
In the absence of an explicit Agency policy, the Institutional policy,
e.g., per diem rates (travel), is to be applied. In the presence of both
an Agency policy and an Institutional policy, the Agency's policies will
usually override the Institution's policies. When an Institutional policy is
more stringent than the corresponding Agency policy, the Institutional policy
will normally prevail.
The Agency relies on Institutions' research integrity and conflict of
interest policies to ensure the accountable and responsible use of public
funds.
The Institution has the right and responsibility to withhold approval of
expenses proposed by a Grantee that contravene Agency regulations or Institutional
policies.
Compensation-Related Expenses
Notes: Persons paid from Agency grants are not considered
Agency employees, scholars or fellows.
Institutional non-discretionary benefits normally include long- and
short-term disability insurance; life insurance; pension benefits; medical,
vision and dental care benefits; and maternity leave.
Eligible Expenses
NSERC only
- Salaries,* stipends,*
and related federal, provincial and institutional
non-discretionary benefits for research work performed
by research personnel (e.g., students, research
associates, technicians, etc.).
- A maximum salary/stipend
of $16,500 per year for master's students and $19,000
per year for doctoral students from Agency funds.
In addition, non-discretionary benefits are also
an eligible expense.
- Postdoctoral
fellows paid in whole, or in part, from NSERC funds
must receive a total stipend/salary of at least
$25,000 per year plus non-discretionary benefits.
- Salaries to postdoctoral
fellows are limited to two years' support from the
Agency. Three years' support is acceptable,
when justified, to attract exceptional foreign candidates.
The three-year appointment must be offered up front
and reported to the Agency with the written justification
within one month of an offer being accepted.
- Supplements to salaries/stipends
are permitted for the following programs only:
NSERC Postdoctoral Fellowships, NATO Science Fellowships,
Undergraduate Student Research Awards and Northern
Research Internships. In addition, non-discretionary
benefits are also an eligible expense.
- Visiting researchers'
stipends are limited to a maximum of $2,000 per
month for up to 125 days per year, not including
travel and subsistence costs.
SSHRC only
- Salaries,* stipends,*
and related federal, provincial and institutional
non-discretionary benefits for work performed by
research personnel, support staff and other personnel
(i.e., administrative personnel, summer students,
research associates, technicians).
- Master's students will be eligible for stipends
up to $12,000 per year, doctoral students may receive
up to $15,000 per year, and postdoctoral fellows
may receive up to $31,500 per year. In addition,
non-discretionary benefits are also an eligible
expense.
CIHR only
- Salaries* and related federal, provincial
and institutional non-discretionary benefits for
work performed by research assistants and technicians.
- A minimum stipend of $17,850 per year for a graduate
student paid, in whole or in part, from a CIHR grant.
In addition, non-discretionary benefits are also
an eligible expense.
- A minimum stipend for a postdoctoral fellow with
a Ph.D. of $36,750 per year. In addition, non-discretionary
benefits are also an eligible expense. Postdoctoral
fellows with a Ph.D. degree must begin their postdoctoral
training within five years of obtaining their doctoral
degree.
- Fellows with a health professional degree such
as medicine, dentistry, pharmacy, optometry, veterinary
medicine, nursing or rehabilitative science, with
or without licensure in Canada, may be supported
during the first four years of research training.
Registration for a Master's or Ph.D. degree is not
a requirement. Those who are neither Canadian citizens
nor permanent residents of Canada will not be eligible
for such support beyond the eighth year following
receipt of their health professional degree. The
minimum stipend levels for those with a health professional
degree and holding licensure in Canada are dependent
upon the number of years of academic experience
since obtaining the health professional degree.
For 0-2 years of postgraduate academic experience,
a candidate will receive a $36,750 stipend per annum.
For two or more years of postgraduate
academic experience, a candidate will receive a
$47,250 stipend per annum.
- Fellows with a health professional degree who
do not hold licensure in Canada may be paid between
$17,850 and $36,750 depending on the policies of
the institution.
- Those with a health professional degree and a
Ph.D. may be supported during the first three years
following receipt of the Ph.D. (Same stipend level
as the fellows with a health professional degree.)
If a Ph.D. degree was obtained prior to studies
for the health professional degree, CIHR will accept
this as being equivalent to one extra year of experience.
Each year of post-Ph.D. training completed before
the health professional degree will also be recognized
as additional experience.
- Salaries to postdoctoral fellows are limited to
three years support from the Agency.
- Undergraduates being trained in research during
the summer months are eligible to receive a minimum
monthly stipend of $1,313.
* Federal Granting Agencies defer to Canada Revenue
Agency regulations.
Other types of eligible compensation-related expenses
- Consulting fees.
- Fees paid to research subjects, such as modest
incentives for participation, where ethically acceptable.
- Subcontract costs.
- Clerical salaries directly related to dissemination
activities, including manuscript preparation.
(NSERC and CIHR only)
- Honoraria for guest lecturers. (NSERC and
CIHR only)
- Research time stipends. (SSHRC only)
Non-Eligible Expenses
- Any part of the salary, or consulting fee, to
the Grantee or to other persons whose status would
make them eligible to apply for Agency grants.
- Administrative (or management) charges and fees.
- Discretionary severance and separation packages.
- Payments under grants to practising clinicians
who wish to participate in the research on a part-time
basis, or to individuals who wish to participate
in the research as an investigator and who at the
same time receive remuneration for teaching or service
work. (CIHR only)
Travel and Subsistence Costs
Eligible Expenses
- Travel and subsistence costs
(meals and accommodation) include
reasonable out-of-pocket expenses for field work,
research conferences, collaborative trips, archival
work and historical research, for the Grantee, research
personnel, students and colleagues working with
the Grantee and visiting researchers.
- Air travel must be claimed at the lowest rate
available, not to exceed full economy fare.
- Trips are limited to 125 days per person
per year. (NSERC and SSHRC only)
- Travel cancellation insurance.
Other types of eligible travel expenses
- Child care or babysitting expenses while a nursing
mother or single parent is travelling. The eligible
cost for a single parent is limited to overnight
child care costs incurred while travelling.
- Safety-related expenses for field work, such as
protective gear, immunizations, etc.
- Relocation costs for eligible research personnel
and their immediate family members; travel costs
up to economy airfare. (NSERC and CIHR only)
- Entry
visa fee (for grantees and/or research personnel)
when required for the purpose of research.
Non-Eligible Expenses
- Commuting costs between the residence and place
of employment or between two places of employment.
- Passport and immigration fees.
- Costs associated with thesis examination/defence, including external examiner
costs.
- Reimbursement
for airfare cost purchased with personal frequent
flyers points programs.
Sabbatical and Leave Periods
Eligible Expenses
- Costs related to a vehicle necessary for field
work (with prior Institutional approval; the vehicle
must be licensed and insured during the sabbatical
period).
- Direct research expenses, including research assistance,
bench fees, and field work expenses, when supported
by appropriate documentation.
- Transportation costs to move research equipment
or material to and from the sabbatical location.
- Travel costs to attend conferences during a sabbatical
leave.
- During a sabbatical or other leave period, the
costs of travel between the home Institution and
the sabbatical location, limited to one return trip
ticket, except in unusual circumstances. (NSERC and
CIHR only)
Non-Eligible Expenses
- Costs of transporting research personnel to and
from a Grantee's sabbatical or leave location for
supervisory or academic purposes.
- Costs of transporting the Grantee to the home
Institution for supervisory purposes during a sabbatical
leave.
- Living expenses during a sabbatical leave.
- Costs of relocation and subsistence associated
with sabbaticals and other leaves, except where
these have been explicitly identified in the application
for the grant and approved by the Agency. (NSERC and
CIHR only)
Equipment and Supplies
Eligible Expenses
- Research equipment and supplies.
- Travel costs to visit manufacturers to select
major equipment purchases.
- Transportation costs for purchased equipment.
- Extended warranty for equipment.
- Brokerage and customs charges for the importation
of equipment and supplies.
- The costs of training staff to use equipment or
a specialized facility.
- Maintenance and operating costs of equipment and
vehicles used for Agency-supported research.
Non-Eligible Expenses
- Insurance costs for equipment, research vehicles.
- Costs of the construction, renovation or rental
of laboratories or supporting facilities.
Computers and Electronic Communications
Eligible Expenses
- Computers, modems, and other hardware and software
required for the research.
- Monthly charges for the use of the Internet from
the institution or the home only
when this service is required for the purpose of
research and not normally provided by the institution
free of charge.
- Cellular phones when they are necessary for data
collection. (CIHR only)
Non-Eligible Expenses
- Standard monthly connection or rental costs of
telephones.
- Connection or installation of lines (telephone
or other links).
- Voice mail, cellular phone,
Personal Digital Assistant (PDA) (e.g., BlackBerry,
Palm Pilot, Pocket PC) rental or purchase.
- Library acquisitions, computer and other information
services provided to all members of an Institution.
Dissemination of Research Results
Eligible Expenses
- Costs of developing Web-based information, including
Web maintenance fees.
- Costs associated with the circulation of findings,
i.e., through traditional media as well as
videos, CD-ROMs, etc.
- Page charges for articles published.
- Costs of preparing a research manuscript for publication.
- Translation costs.
- Costs of holding a workshop or seminar, the activities
of which relate directly to the funded research
(including non-alcoholic refreshments or meal costs).
Services and Miscellaneous Expenses
Eligible Expenses
- Recruiting costs for research personnel, such
as advertising and airfare for candidates, etc.
- Safety waste disposal costs.
- Costs for the purchase of books or periodicals,
specialized office supplies, computing equipment
and information services not formally provided by
the Institution to all its academic and research
staff.
- Costs involved in providing personnel with training
and/or development in novel techniques required
for the conduct of the research project.
- Hospitality costs (non-alcoholic refreshments
or meals) for networking purposes and research-related
activities.
- Costs associated with the submission of a renewal
operating grant, where these would not be covered
by the normal supplies and services provided to
all investigators within the Institution. (CIHR only)
- Costs of membership in professional associations
or scientific societies if direct economic benefits
to the research program/project.
Non-Eligible Expenses
- Costs of alcohol.
- Costs of entertainment, hospitality and gifts,
other than those specified above.
- Education-related costs such as thesis preparation,
tuition and course fees.
- Costs related to professional training or development,
such as computer and language training.
- Costs involved in the preparation of teaching
materials.
- Costs of basic services such as heat, light, water,
compressed air, distilled water, vacuums, and janitorial
services supplied to all laboratories in a research
facility.
- Insurance costs for buildings or equipment.
- Costs associated with regulatory compliance, including
ethical review, biohazard or radiation safety, environmental
assessments or provincial or municipal regulations
and by-laws.
- Monthly parking fees for vehicles, unless specifically
required for field work.
- Sales taxes to which an exemption or rebate applies.
- Costs of regular clothing.
- Patenting expenses.
- Costs of moving a lab.
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