**Recent changes by the Canada Revenue Agency may have an impact on the benefits of this program to the researcher. The Research Grant in Lieu of Salary program is currently on hold while the university consults with legal tax experts for their perspective on the implications of these Canada Revenue Agency changes. We will provide an update as soon as possible.**
Faculty may receive a research grant in lieu of salary. This allows a faculty member to use funds for research purposes in compliance with Canada Revenue Agency (CRA) Income Tax Folio S1-F1-C3
. (This document replaces and cancels Interpretation Bulletin IT-75R4, as of March 28, 2013.)
The research grant in lieu of salary program is offered by Brock University for faculty performing research during any academic year, including time on leave. The program permits, under certain conditions, a researcher to receive a research grant in lieu of salary through a mechanism that includes peer review for adequacy of the proposed activity.
The grant may be used to cover research activities, but not income supplementation, projects directed at teaching or development of teaching-related skills. Once the research grant has been established, funds are no longer considered to be salary and constitute a research grant that is subject to the regulations of the program and research-related policies of Brock University.
DEADLINE: *on hold*
Those applying to this program should plan to submit their applications at least two months before the time the funds are needed.
Please contact Josie Reed
(ext. 5208) for more information or if you are planning to submit an application before the new documents are posted.
(Updated November 4, 2013)
Research Grants in Lieu of Salary program