Instructions for Applying for a Research Leave Grant (Grant in Lieu of Salary)

Research Leave Grants are designed to support faculty research activity during paid research leaves. Through this initiative, a faculty member may choose to receive a reduced salary, with the remaining amount being paid as a research grant. Under current income tax regulations, research expenses are deductible from research grants (received personally) but not from earned income. Therefore, for those who do not have sufficient other sources of funding for their planned research expenditures, the Research Leave Grant provides a means of maximizing their financial resources.

Applicants must be aware that justification of the expenses claimed is between the applicant and the Canada Revenue Agency (CRA). Income Tax Folio that sets out the details of the Income Tax Act as it applies to Scholarships, Fellowships, Bursaries, Prizes and Research Grants can be found at the Government of Canada website, Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance (external link) .

A. This proposal must include the following:

1. Title of Research Project
2. Amount of funds requested
   1. Payment schedule requested (i.e. the amount for the period ending December 31 and the amount for period beginning January 1. Note that the amount requested in each period will be deducted from your salary in equal monthly installments for the period of time you are on paid leave during that calendar year.)
3. Purpose of research project
4. Brief description of methodology
5. Expected outcomes/deliverables (e.g. articles submitted to refereed journal, book or book chapter, conference presentations, larger proposal submitted to external funder, etc.)
6. Financial information:
   1. Overall cost of the project
   2. Other sources of funding confirmed or applied for (including amounts)
   3. Budget, outlining specific items that will be covered by this grant (e.g. travel expenses, clerical assistance, equipment, etc.)
   4. Budget justification, indicating why these items are required. If travel expenses are included, provide information as to destination and duration and explain why this travel is necessary.)

B. Research leave grant proposals will be reviewed by a committee chaired by the Vice President, Innovation and Research. If approved, you will be notified and the Vice Provost, Faculty Affairs will make the necessary administrative arrangements.

C. Applications for the development of teaching materials or to undertake advanced studies (e.g. completion of a Ph.D.) are ineligible for a research grant in lieu of salary under Canada Revenue Agency rules.

D. Applicants should note that, according to CRA rules, research funds in lieu of salary must be spent in the calendar year in which they are received and any unspent funds are taxable.

E. Applicants must include the following two declarations at the end of their proposal:

1. This application is made in compliance with the guidelines and conditions of the self-funded research grant program, and within the University’s policies. In the event that an award is made, I will use any funds awarded in compliance with these conditions.
2. I do not anticipate being reimbursed from any other source for the expenses outlined in this application and I understand that if I am reimbursed from another source, the expenses cannot also be claimed against this research grant.

Revised: December 2017

Appendix A

Below are guidelines on eligible and ineligible expenses provided for your assistance. Please also refer to the major Granting Council Guidelines and the CRA Interpretation Bulletin IT-75R4 for additional eligible/ineligible items, and for definitive explanations of the CRA requirements.

Eligible expenses include:

• Conference registration fees
• Direct costs of research (as allowed by Federal Granting Councils)
• Service contracts on equipment and computer service contracts • Shipping (if justified)
• Publication costs
• Research assistance (fact checking, research, translation)
• Books and journals of an academic or technical nature directly related to the project and that are not in the University library
• Car rental (where reasonable, when other modes of transportation are not available)
• Ground transportation
• Copying, editing, and proof-reading

Ineligible expenses include:

• Assistant attending conference
• Course fees
• Membership in professional societies
• Visas
• Medical insurance
• Office rental
• Proportion of mortgage and other expenses for in-home office
• Consulting
• Commuting while sojourning

Important budgetary notes:

• Ownership of equipment purchased with funds awarded through this program rests with the individual. Purchase of such equipment is a personal transaction and should not be made through the University's Purchasing Department.
• Research leave grant recipients should be aware of their responsibilities concerning statutory deductions (CPP and UIC) when hiring assistants or other employees on a grant. Consult Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance (external link)  (via Canada Revenue Agency website) for further information regarding payments to research assistants.
• Travel costs are allowable if essential to the research outlined. Receipts should be obtained and retained for all travel costs. Travel expenses for spouses and children are ineligible.
• Eligible travel costs are those which are incurred while traveling for research purposes between home and a place in which s/he sojourns (temporarily resides) and/or during brief field trips. Personal and living expenses, including meals and lodging, may not be claimed for periods when an awardee is sojourning. See Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance (external link)  (via Canada Revenue Agency website) for a statement regarding the eligibility of expenses associated with traveling as opposed to sojourning.

Revised: January 24, 2005