Direct costs of research include research personnel costs, consumables, taxes, equipment, sometimes space cost (per area), and any applicable taxes.
Eligible Use of Funds
Eligible expenses are determined by the sponsor or funding agency. For Tri-Council Agencies (CIHR, NSERC, SSHRC) information on expenses can be found here under “Use of Grant Funds”.
Personnel
Information on budgeting for research personnel is included in the section entitled “Grant-Funded Research Personnel” in this guide.
Space
If this is an eligible expense, contact the Office of Space Planning & Management at Facilities Services for current space costs for your area. They are located in Room 605 of Chrysler Hall Tower and may be reached by calling Heather Cantin, Space Management Assistant, at ext. 2154.
Taxes
The Harmonized Sales Tax (HST) must be included in your budget calculations. HST is a harmonization of the provincial sales tax (8%) and the federal goods and services tax (5%) for a tax rate of 13%. Universities are now allowed a rebate of 78% on the provincial sale tax portion and the federal goods and service tax rebate remains at 67%. It is important to note that the HST will have no impact on salaries. The total tax rate to be added to your purchase/services cost will be 3.41%, as outlined below:
Provincial portion of HSTFederal portion of HST
HST Rate: 5%
Rebate Rate: 67%
Non-Rebate Rate*: 33%
Tax Rate: 1.65%
HST Rate: 8%
Rebate Rate: 78%
NonRebate Rate*: 22%
Tax Rate: 1.78%
Total Tax Rate: 3.41%
Indirect research costs or University of Windsor ‘overhead’ costs, on grants, are often an eligible expense, but the sponsor sets the rules. The standard UWindsor overhead rate is 40%.
For contracts, where terms and conditions are negotiated, the University of Windsor Research Overhead Costs Policy applies.
The Research Policies should also be reviewed whenever a new contract is negotiated since the policy content changes from time to time.