Research Grant in Lieu of Salary
- Twice per year on April 1st and October 1st
Staff members applying for a RGILS must be on an approved research leave.
Research Grant in Lieu of Salary (RGILS) applications must be reviewed/approved by the Academic Research Committee (ARC).
The grant may be expended for all the purposes in support of the research, except for the salary of the principal investigator. The grant covers only approved research expenditures and is not intended to cover projects directed at teaching or the development of teaching (course development, professional development) or teaching-related skills.
Staff members may apply to convert salary to a research grant up to a maximum of 50% of the salary otherwise expected while on the leave. The grant request must not exceed anticipated research expenses.
The grant must be for a specific ‘term’ research project, be peer reviewed to assess the validity of the research, and have a clearly defined start and end date as well as specific outcomes. In the case of term staff members, the start and end date of the project must fall within the employment term.
The start and end dates of the project must fall within the same calendar year. If the project spans calendar years, it must be split into two projects and a second application must be made.
Once the research grant has been awarded, the funds are no longer considered to be salary but constitute a research grant which is subject to the research-related policies of the University and all applicable financial policies of the University.
The research grant will be issued without any income tax withholdings, however it will be reported on a T4-A form. The grant is subject to stringent tax regulations and the onus is on the employee to ensure employment income tax reporting and that the expenses incurred qualify as allowable deductions against the research grant. The employee is responsible for reporting to the Canada Revenue Agency (CRA).
Student & Academic Services - Last Updated October 11, 2012