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Indirect Costs Program


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ELIGIBLE AND INELIGIBLE EXPENDITURES

The term “indirect costs” refers to the central and departmental administrative costs that institutions incur to support research but are not attributable to specific research projects.

Overall, grants for indirect costs must add to, and not displace, any research support funds that postsecondary institutions have received from the provincial government, private sector or other federal sources.

Indirect Costs funds may be used to cover new expenditures as well as to maintain the current level of services to and support of an institution's research environment, and to generate improvements, innovations and efficiencies in its management.

Five expenditure categories

Eligible institutions have flexibility in deciding how to use their indirect research cost grants, 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
  6. .
The following list of eligible and ineligible expenditures is not exhaustive. If you have specific questions regarding your institution's eligible costs, contact:

Tamara Marshall
Program Officer
tamara.marshall@indirectcosts.gc.ca
613-995-3205


RESEARCH FACILITIES – Eligible expenditures

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.)

 

RESEARCH FACILITIES – Ineligible expenditures

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

 


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RESEARCH RESOURCES – Eligible expenditures

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

 

RESEARCH RESOURCES – Ineligible expenditures

Start-up grants or pilot studies

Purchase of hardware or software to be used in a specific research project and/or teaching exercise

 


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MANAGEMENT AND ADMINISTRATION OF AN INSTITUTION'S RESEARCH ENTERPRISE – Eligible expenditures

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.

 

MANAGEMENT AND ADMINISTRATION OF AN INSTITUTION'S RESEARCH ENTERPRISE – Ineligible expenditures

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

 


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REGULATORY REQUIREMENTS AND ACCREDITATION
Eligible expenditures

Creation and support of regulatory bodies

Costs associated with research ethics boards (REB) 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)

 

REGULATORY REQUIREMENTS AND ACCREDITATION
Ineligible expenditures

Purchase of animals for research purposes

 


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INTELLECTUAL PROPERTY
Eligible expenditures

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

 

 
      Updated: 11/8/2011 10:17:08 AM

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