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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.
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 and fax machines.
The funds must be used effectively and economically, and the expenses must be essential for the research supported by the grant.
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 Agency’s program literature. 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.
Retroactive Expenses
CIHR only
CIHR defines retroactive expenses as costs incurred between the announced decision to fund a grant application on its Web site and the effective funding period start date. Although retroactive expenses are allowable costs during this period, CIHR will not assume any responsibility for any overcommitments should a change in funding occur. These expenses are subject to approval at the discretion of the institution.
NSERC only
For project grants only
In exceptional circumstances, NSERC will agree to consider the eligibility of certain retroactive costs which would be defined as costs incurred prior to the official start date of a grant.
The Agency will not assume any responsibilities for retroactive expenses in the event that the project or expenses are not approved.
Expenses will be evaluated on a case-by-case basis by NSERC Program Management and must meet all three criteria as follows:
- They must be eligible expenses as per the Program Guide for Professors under the Use of Grant Funds in the Financial
Administration section.
- They must be identified as retroactive expenses and justification provided at the time of submission of the original application.
- The cost must be incurred between the submission date and the official start date, if approved.
SSHRC only
SSHRC grant funds may not be used to pay expenses retroactively (i.e., incurred prior to the date the funds were awarded).
Compensation-Related Expenses
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 parental 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 annum for master's students and $19,000 per annum for doctoral students from Agency funds. 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 annum 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 a 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.
- In the case of Research Partnerships Program grants additional support may be provided from the partner’s funds.
- 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., research associates, technicians).
- Full-time master's students are eligible for stipends of up to $12,000 per annum; full-time doctoral students, up to $15,000 per annum; and full-time postdoctoral fellows, up to $31,500 per annum. Non-discretionary benefits are also an eligible expense. However, if a student or postdoctoral fellow receives a salary, the rate shall be in accordance with the salary scale of the Institution concerned.
CIHR only
Notes: The stipends listed below are the minimum amounts
that must be paid to trainees from a grant. They are also the maximum amounts
that an applicant can request when applying for a grant and that the Agency
will award. Once the grant is held, the grant holder may, at his/her discretion,
provide a stipend to a trainee that is higher than the Agency minimum. Grant
funds may also be used to supplement stipends received by trainees from other
sources, including other Agency grants and individual training awards.
Eligible Expenses
- Salaries* and related federal, provincial and institutional non-discretionary benefits for work performed by research associates, research assistants and technicians. The rates of pay for research associates, research assistants and technicians shall be in accordance with the salary scale of the institution concerned.
- A minimum stipend of $17,850 per annum for a graduate student paid in whole or in part from a CIHR grant.
- A minimum stipend for a postdoctoral fellow with a Ph.D. of $36,750 per annum. 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 minimum $36,750 stipend per annum. For two or more years of postgraduate academic experience, a candidate will receive a minimum $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
- 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)
- Payments of stipends to students who already hold a master’s scholarship, a doctoral award or postdoctoral fellowship from a Federal Granting Agency (SSHRC only)
- Top-up to students who already hold a masters or doctoral scholarship (NSERC 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 annum (NSERC and SSHRC only)
- Travel cancellation insurance
Other types of eligible travel expenses
- 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
NSERC and SSHRC
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 the grantee is travelling.
CIHR only
Child care or babysitting expenses while a nursing mother or single parent is travelling.
- The eligible cost for a single parent is limited to reasonable and customary overnight child care costs incurred while the grantee is travelling.
- The eligible cost for a nursing mother who is travelling with a caregiver and a child under two years of age is limited to travel and accommodation costs up to a maximum of $1,000 for the travelling caregiver, in lieu of child care or babysitting expenses.
Non-Eligible Expenses
- Commuting costs between the residence and place of employment or between two places of employment of the grantee and/or his/her research personnel
- Passport and immigration fees
- Costs associated with thesis examination/defence, including external examiner costs
- Reimbursement for airfare purchased with personal frequent flyer 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 and Palm Pilot when they are necessary for data collection and with adequate justification (CIHR only)
Non-Eligible Expenses
- Standard monthly connection or rental costs of telephones
- Connection or installation of lines (telephone or other links)
- Voice mail
- Library acquisitions, computer and other information services provided to all members of an Institution
- Cellular phone or personal digital assistants (PDA) (e.g., BlackBerry, Palm Pilot, Pocket PC) rental or purchase, including service plans, long distance or local charges
- Cellular phones (long distance or local charges) and Palm Pilots are not considered eligible expenses unless they are necessary for data collection (CIHR only)
Dissemination of Research Results
Eligible Expenses
- Costs of developing Web-based information, including Web site maintenance fees
- Costs associated with the dissemination of findings, i.e., through traditional venues 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.
- Costs for safe disposal of waste
- 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 in the context of formal courtesy between grantee and guest researchers and research-related activities in the context of assemblies that facilitate and contribute to the achievement of the research objectives (i.e., grantee meeting with partners and stakeholders)
- 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 (NSERC and SSHRC only)
- Costs of membership in professional associations or scientific societies if necessary and directly related to the research program/project (CIHR only)
Non-Eligible Expenses
- Costs of alcohol
- Costs of entertainment, hospitality and gifts, other than those specified above such as regular interactions with colleagues from the Institution and personnel meetings
- Costs related to staff awards and recognition
- 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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