Research Semester Research Grants Program
Application Guidelines and Conditions of Award
Faculty members may apply for a research grant to be paid during three of the four months of their research semester. The salary payable to the faculty member during those months will be reduced by the amount of the grant.
PURPOSE
A faculty member who expects to incur certain expenditures while performing research during a research semester may be eligible to apply for a research grant under this program. Under certain conditions, the program permits a researcher to receive a grant in lieu of salary through a mechanism which includes peer review. The purpose and objects of the expenditures proposed must be warranted in the context of the proposed research. The grant may be used for all the purposes of a grant-in-aid of research, but not to supplement income. This program covers only research activities and is not intended to cover projects directed at teaching or the development of teaching related skills. When the research grant has been established, the funds are no longer considered to be salary but constitute a research grant which is subject to the regulations of the program. Specific conditions relating to the program are outlined below.
ELIGIBILITY
Faculty members holding tenured or tenure track positions and those on a limited term appointment of one year or more.
MAXIMUM GRANT
The program uses the research semester (less one month for vacation) as the basis for application and approval. When preparing a submission to the program, an applicant should request an amount with reference to the eligible expenses in accordance with Revenue Canada Interpretation Bulletin IT-75R4. In any event, maximum funds requested may not exceed the equivalent of three months' salary. Questions concerning the maximum amount should be addressed to the Research Grants Manager.
TRAVEL AND RELATED COSTS
Travel costs will be allowable for purposes essential to the proposed research. According to Revenue Canada guidelines, researchers may claim only their own expenses of traveling between their home in Canada and the place at which they sojourn (temporarily reside) while engaged in research work provided that such travel is essential to the research. Traveling expenses of spouses and children may not be claimed. Researchers are not permitted to claim their own personal and living expenses including meals and lodging, while sojourning (temporarily residing) in a place while engaged in research. However, researchers are entitled to claim expenses while on brief field trips in connection with their research. Personal moving expenses are not allowable under the program. The most recent Revenue Canada Taxation Bulletin IT-75R4 is appended for guidance. Note particularly paragraph 33 which refers to allowable travel and related costs.
PAYMENT OF ASSISTANTS AND OTHER RESEARCH PERSONNEL
Grantees are warned that applicable employee benefits must be calculated into the budget for any personnel working on a Research Semester Research Grant--see Attachment A of the Application.
The President's Research Grant Committee will not approve the employment of members of the applicant's family or persons who live with the applicant. Exceptions will be made only under special circumstances such as
- Highly specialized skills which are not widely available (e.g., translation from little known languages or dialects)
- Field work in remote areas where employment of independent personnel entails excessive costs, or is not practical
OTHER BUDGET ITEMS
Equipment - the purchase of laboratory or field equipment is permitted. Such equipment will be the property of the grantee.
Materials and Supplies
- Paper and office supplies
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Photocopying (all types, including enlarging and reducing)
Where this is being done on campus, the availability of facilities provided by the University may be explored
Off-campus needs are met by the Grant at the rate applicable to the location. Specific details must be provided by the applicant - Other expendables (itemize)
SUBMISSION DATE
Applicants are advised to submit their application at least four weeks prior to the start of their research semester. Grants cannot be made retroactively.
APPLICATION AND REVIEW PROCEDURES
In completing the application, researchers should be sure to fully describe the research activity to be undertaken and to provide a complete justification of the budget request in the context of that research activity. Research must involve a critical or scientific inquiry having for its aim the discovery of new facts and their correct interpretation or their practical applications.
CHAIR'S EVALUATION
The President's Research Grant Committee requires the Department Chair's evaluation of these requests in order to determine whether or not the activities proposed by the applicant constitute research as defined in tax regulations. Also, the Committee needs advice as to whether the associated budget appears to be reasonable in relation to the work proposed.
When a department chair submits an application, the Chair's evaluation should be completed by an independent person - usually the Dean of the applicant's Faculty. When an applicant's Faculty is not departmentalized, the Faculty Dean shall be the evaluator.
PAYMENT OF THE GRANT
The researcher will be informed by letter of the decision of the President's Research Grant Committee. Once an award is made, the Finance Office will initiate the payment process as outlined in the award letter. The amount of the research grant will be reflected as a reduction in the researcher's salary and will be reported on an income tax T4A slip. Thus, under this program, the researcher's total payment will be divided into two components: 1) salary and, 2) research grant. Note that the grant payment will qualify for University Pension, Group Life Insurance, and Long Term Disability Insurance coverage, but the Canada Pension Plan and Unemployment Insurance will be based on the salary portion only of the bi-weekly payment.
TAX INFORMATION
Please note that although the University approves a Research Grant
- The question of the deductibility of expenses for income tax purposes must be in accordance with Revenue Canada regulations and such deductions should be claimed when the researcher files his or her personal income tax return.
- Any questions with respect to the eligibility of expense deductions must be resolved between the researcher and Revenue Canada. The researcher is solely responsible for any additional income taxes which may become payable as a result thereof. The researcher is not required to submit an accounting for these funds to the University; but since it is the responsibility of the researcher to support claims for deductions to Revenue Canada, researchers should keep detailed records of research expenditures. The University is not in a position to offer any more detailed tax information than that which is contained in Revenue Canada Interpretation Bulletin IT-75R3, nor will the University assist the faculty member in the presentation of a case for T4A income or any research deductions to Revenue Canada. Any questions about taxation regulations should be referred directly to Revenue Canada or to an external tax advisor.