Research Semester Research Grant
February 18, 1997
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.
Faculty members holding tenured or tenure track positions and those on limited term faculty appointments (excluding lecturers) of one year or more.
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-75R3. In any event, the maximum funds requested may not exceed the equivalent of three months' salary. Questions concerning the maximum amount should be addressed to the Research Grants Officer.
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 travelling 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. Travelling 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 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.
Revenue Canada Taxation Bulletin IT-75R3 is appended to the application form for guidance. Note particularly paragraphs 31 and 32 which refer to allowable travel and related costs.
Payment of Assistants and other Research Personnel
Grantees are warned that applicable employee benefits, such as contribution to the Canada Pension Plan, must be paid when paying a salary for an assistant or other research personnel. Such contributions can be taken out of the grant and can amount to an additional 9% of the salary.
The President's Research Grant Committee will not normally 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.
Materials and Supplies:
- Paper and office supplies
- Photocopying 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)
Applicants are advised to submit their application at least four weeks prior to the start date of their research semester. Grants cannot be made retroactive.
Application and Review Procedures
The Application form and Revenue Canada Interpretation Bulletin, are available from Research Services or on the Web.
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 interpretation or their practical applications.
Evaluation by Department chair
The University is being asked to certify that the activities proposed by the applicant constitute "research" as defined in tax regulations. Advise is sought from the Chair as to whether the associated budget appears to be reasonable in relation to the work proposed.
Note: 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 of a grant by copy of the memo to the Payroll Supervisor. Once an award is made, Financial Services 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.
Leaving the University
If, at any time during the term for which the Grant has been made, the grantee ceases to be a member of the University, and his or her salary ceases, the grant arrangement will terminate and salary and expenditures are to be reconciled between the grantee and the University.
Please note that although the University approves a Research Grant, 1) 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; and 2) 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.
Questions of interpretation or application of this policy or its procedures shall be referred to the President, whose decision shall be final.