Eligible and ineligible expenditures


Five expenditure categories

Eligible institutions have flexibility in deciding how to use their grant, provided that the funds are used for the payment of current expenditures attributed to federally-sponsored research that fall within the following five categories:

  1. Research facilities;
  2. Research resources;
  3. Management and administration of an institution's research enterprise;
  4. Regulatory requirements and accreditation; and
  5. Intellectual property.

  Institutions cannot use their grant to pay for the indirect costs related to the Canada Research Chairs and the Canada Excellence Research Chairs programs. Institutions may use a reasonable portion of these awards to contribute towards the indirect costs of supporting specific chairholders and their programs of research as outlined on the Chairs website.


1. Research facilities

Renovation and maintenance of research facilities

  • 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 facilities is eligible.
  • Do not include expenditures to meet regulatory requirements in this category.

Upgrades and maintenance of research equipment and other devices

  • 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.
  • Investments in air and water quality, or power upgrades (e.g., air conditioners, water purifiers, ventilation systems) are considered as upgrades/maintenance if these pieces of equipment support the research infrastructure's overall operation.
  • Do not include the purchase of computer hardware and software, or software licences, in this category. (See the Research resources and/or Management and administration of an institution's research enterprise categories.)

Operating costs

  • 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 (NMR), 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 creation, development and/or maintenance of an institutional website.
  • Do not include technical support for animal care in this category. (Such technical support should be included under Regulatory requirements and accreditation.)

  • Purchase or construction of a building
  • Purchase of laboratory equipment, or any other equipment eligible for funding under other federal programs. The purchase of basic laboratory equipment is not eligible (e.g., test tubes, microscopes, Bunsen burners, sample containers, gloves, masks, coats).
  • Collateral on mortgage financing and payment of interest charges
  • Rental costs for space that is owned by the institution
  • Purchase or lease of land
  • Purchase of furniture for the offices of researchers

 


2. Research resources

Acquisition of library holdings

  • Library holdings include journals, books, collections, periodicals and site licences (e.g., through the Canadian Research Knowledge Network).

Improved information resources

  • Include databases, telecommunications, information technology and research tools.
  • The purchase of computer hardware and software and software licences for libraries is eligible.
  • Do not include technology to track grant applications and to provide financial services in this category. (This must be reported under Management and administration of an institution's research enterprise).

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 libraries is eligible.

Insurance on research equipment and vehicles

  • Start-up grants or pilot studies
  • Purchase of hardware or software to be used in a specific research project and/or teaching exercise

 


 

3. Management and administration of an institution's research enterprise

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, software and 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) 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. 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 corporate 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.
  • Indirect costs related to Canada Research Chairs
  • Recruitment of new faculty
  • Support for fellowships, scholarships and stipends
  • Research time stipends / teaching release
  • Costs associated with collective agreements
  • Costs for scholarly conferences, or expenses associated with presenting papers and findings at national or international conferences
  • Costs of publication for scientific journals

 


 

4. Regulatory requirements and accreditation

Creation and support of regulatory bodies

  • Costs associated with research ethics boards (REBs) may include paying for a portion of a board member's salary and mileage costs associated with travelling to board 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

The purchase of animals exclusively used for training purposes (not research)

  • Purchase of animals for research purposes

 


 

5. Intellectual property

  • 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

 

 Questions?

The list of eligible and ineligible expenditures provided in this section is not exhaustive. Affiliated institutions are encouraged to communicate with their parent institutional contacts (e.g., financial officer, research grants officer) should they have questions or need help interpreting program guidelines.

Stephanie Kale
Program Officer
stephanie.kale@chairs-chaires.gc.ca
613-996-0380