If your income has come from a research contract, you can deduct research expenses from that income if you have a business account number with Revenue Canada (easy to get) and you file a professional (or business) activity statement (T2125) along with your T1.
David.
David MacAlister, M.A., J.D., LL.M.
Associate Professor | Director, Institute for Studies in Criminal Justice Policy
School of Criminology
Simon Fraser University
8888 University Drive | Burnaby, BC | V5A 1S6
tel: 778.782.3019 fax: 778.782.4140

From: "Ellen Balka" <ellenb@sfu.ca>
To: "Christopher Pavsek" <cpavsek@sfu.ca>
Cc: "Faculty Forum Mail List" <academic-discussion@sfu.ca>
Sent: Friday, July 5, 2013 4:48:45 PM
Subject: Re: Deducting research expenses
If anyone answers, please reply all as no doubt others will be interested. -Ellen.
Apologies for brevity- sent from my phone. -Ellen.
On 2013-07-05, at 4:08 PM, Christopher Pavsek <cpavsek@sfu.ca> wrote:
> Does anyone know about the particulars of deducting research expenses from income when filing taxes? Is this possible if one has research expenses in excess of whatever one gets reimbursed? I understand I'd need to have a form T2200 on file with the university, but I'm curious if others have done this.
>
> Thanks for any insight. You can email me off list if preferred.
>
> Chris