| Category
|
Eligible
|
Non-Eligible
|
| Salaries
|
- Actual salary cost (up to a maximum of $80 per hour, or higher with justification) for employing experts to contribute directly to the project
- Portion of the salary of a project manager or research support staff person assigned to fulfill duties specifically related to the project
|
- Payments to the project director, co-applicants and/or collaborators as consulting fees or honoraria (additional to his or her salary)
- Salary overheads, or external charge-out or consultant rates
- Salary and costs of administrative support staff
- Salary and costs of management activities not directly related to the project
|
| Professional and technical services/contracts
|
- Consulting fees and/or technical expertise directly related to the funded project (e.g., communications professionals, lawyers, Aboriginal elders, etc.)
|
- Fees not related to the funded project
|
| Faculty remunerations
|
- Actual costs to the institution for release time from teaching duties (e.g., the cost of hiring a sessional instructor for course release may be counted).
|
- Payment to the project director, co-applicants and/or collaborators as consulting fees or honoria (additional to his or her salary)
|
| Partner remunerations
|
- Salary and benefits of partner institution employees (not host institution employees) when they undertake activities related directly to the project
|
- Overhead on salary and benefits of partner institution employees
|
| Travel and subsistence costs
|
- Reasonable out-of-pocket travel and subsistence expenses for work that is directly dedicated to the funded project
- Use of air mile points to pay for travel and subsistence
- Reasonable conference travel costs related to the funded project
- Conference registration fees; or a proportion of these fees if only part of the conference focuses on issues or topics related to the project
|
- Costs to cover conference fees, travel, hotels, food, etc., to attend events, meetings, etc. that are unrelated to issues or topics related to the project
|
| Equipment, materials and supplies
(E.g., computer and electronic communications)
|
- Donated used equipment, material and supplies, at:
- fair market value
- company book value
- Donated new equipment, material and supplies, at:
- selling price to most favoured customer (if stock item)
- cost of manufacture (if one of a kind)
- Loaned equipment, material and supplies, based on:
- rental equivalent based on depreciation
- rental equivalent to highest-volume rate
|
- Equipment, material and supplies at list price or discounted list price
- Rental equivalents exceeding accepted values had the equipment been donated or sold
- Development costs
|
| Software, new technologies and databases
|
- Cost of purchasing licenses needed for the project, if not already provided by the institution
- Development cost of new technologies related to the project
- Access to unique databases
- Costs of collecting and archiving data where:
- the data are critical to the success of the project;
- there is a commitment to archive the data, once suitably cleaned, in a public database within a reasonable time following the completion of the project; and
- the database remains in the public domain
|
- Development costs of new software and new technologies that go well outside the scope of the project
- See the Canada Foundation for Innovation for funding opportunities that may be applicable in the development of these kinds of tools
|
| Dissemination of results
|
- Preparation of materials (e.g., digital media) for mass and other audiences
- Organization of a workshop, seminar, roundtable, conference or public lecture that relates directly to the research project or other funded activities
|
|
| Use of facilities
|
- Donated meeting rooms, space or facilities for which a fee is usually charged
- Donated additional office space that may be at the partner’s site or at the academic institution, as long as the office space is over and above what is provided to the applicant as part of his or her regular employment conditions (e.g., additional office space required to accommodate students, international collaborators, etc., who are contributing to the initiative)
- Rental costs for specialized equipment needed at events
Note: The value of donated meeting rooms should be calculated at the rates normally charged to staff, and not at rates charged to non-university clients.
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