Research Grant in Lieu of Salary (RGILS)

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.

Application Procedure:

  • Research Proposal:  Provide a description of the proposed research to permit qualified assessment.
  • Budget and Justification:  Provide a detailed budget, and justify each budget item indicating how it will assist in reaching your stated goal(s).

Amount of the Award:

The value of the RGILS varies depending on the status of the applicant:

  • In the case of a faculty member on research/study leave, the leave salary of the applicant will determine the maximum grant.  The total grant requested should allow for at least 20% of the applicant's regular 100% salary to be paid in the usual manner, in order to maintain University benefits coverage.
  • In the case of a faculty member not on research/study leave, the amount of the research grant should be reasonably commensurate with the value of the reduction in the non-specific research component of the faculty member's normal responsibilities.  Awards to non-leave applicants should not exceed 50% of annual salary.

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.

Eligible Costs:

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.

  • Travel and Subsistence: economy airfare or APEX prices should be quoted.  More costly modes of transportation must be justified. Applicants are reminded that only the costs of traveling between their home and the research locale are eligible.
    • The maximum per diem allowance for food and lodging is $130. After 10 days in any one location, the researcher is deemed to be sojourning. Researchers are not permitted to claim their own personal and living expenses, including meals and lodging, while sojourning in a place while engaged in research.
    • Costs associated with brief field trips of more than 10 days are also eligible for consideration.
    • Travel costs, which are covered by other internal or external sources, should be noted.
  • Purchase of Equipment: must be justified as specific to the research. Ownership of equipment purchased with funds awarded through this program rests with the individual. Purchase of this equipment is a personal transaction, and should NOT be made through Materials Management.
  • Supplies and Materials: must be directly related to the research.
  • Salaries for Research Assistance: Grantees should consult the Canada Revenue Agency Interpretation Bulletin for information on the responsibilities associated with the hiring of research personnel.

Ineligible Costs:

  • Salary to the researcher.
  • Degree completion expenses.
  • Teaching expenses, or the development of teaching-related skills expenses.
  • Spouse and/or children travel expenses.
  • Personal moving expenses.

Notification:

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.

On Leaving the University:

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.

Tax Information:

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.

Submission instructions:

Submit to the Office of Research Services:

  • one original paper and one electronic copy of the Application Form, research proposal, budget and justification,
  • the original of the Certification of the Applicant, signed by both the applicant and the Dean,
  • and one copy of your curriculum vita/personal data form.

Contact Susan Entz for additional information or questions.

Reporting Requirements:

A Final Report should be completed, and sent to Office of Research Services upon completion of the RGILS.