The Research Grant in Lieu of Salary (RGILS) program permits faculty members and professional librarians to use a portion of their salary to support their research. Awards made under this program will be treated as T4A income and the University will not deduct income tax. Applicants are encouraged to refer to the Canada Revenue Agency Interpretation Bulletin during the preparation of their application, as they will be responsible for reporting the income to Canada Revenue Agency and declaring RGILS eligible expenditures.
The program uses the calendar year (the normal taxation year) as its base. Researchers are limited to one RGILS in any calendar year. Applicants may apply at any time, but it is recommended that they allow at least two months prior to their proposed project start date. More time may be required for salary deductions to occur before incurring research expenditures, because salary advances will not be made. Research grant-related expenses must occur in the same calendar year as the year in which the RGILS is approved. Applications are reviewed by the Research Committee and are assessed on the basis of the quality of the proposal, the budget justification, and the applicant's past research history.
The value of the RGILS varies depending on the status of the applicant:
The University will not make any alteration to salary payments already made to the applicant at the time of RGILS approval. The RGILS may not be larger than the amount of unpaid salary less benefits remaining in the calendar year for non-leave applicants, or in the leave period for leave applicants.
RGILS funds are not considered to be salary. They are considered a research grant subject to the conditions of the RGILS program, and the University's research-related policies. In general, all direct costs of research will be considered as long as they have been properly justified.
Both the applicant and Payroll will be notified, once the Research Committee has approved the application. The RGILS will be reflected as untaxed income, in equal monthly installments throughout the term of the award.
The arrangement will terminate, if the salary of the researcher ceases at any point during the term of the RGILS. The salary and the RGILS must then be reconciled between the University and the researcher.
Applicants should note that the RGILS reduces their salary, which affects their allowable RRSP contribution.
The University's role is limited to awarding the RGILS. Questions regarding the interpretation of the eligibility of the deductions submitted by the individual to Canada Revenue Agency are the business of the individual and Canada Revenue Agency. The University will not be a party to such discussions. There is no guarantee that tax assessors will in fact, accept the University's interpretation of the acceptable elements of the RGILS. It is important that the faculty member maintain detailed records. Applicants are urged to read the Canada Revenue Agency Interpretation Bulletin or contact either the Canada Revenue Agency or an external tax advisor for more information.
Submit to the Office of Research Services:
Contact Susan Entz for additional information or questions.
A Final Report should be completed, and sent to Office of Research Services upon completion of the RGILS.