Indirect costs of research

Indirect costs applied to research services contracts and to grant-related programs.

Research services contracts

Contract

Rate

Comments

Industry

40%

 N/A

Leveraged Industry

20%

If research is sponsored by both an industry partner and granting agency, only the industry portion will have indirect costs applied   

Canadian Federal Government

25%

Includes Agencies, Departments and Crown Corporations

Public Works and Government Services Canada (PWGSC)

65% on salaries and benefits

30% on students

 N/A

Not For Profit

10-20 %

Depends upon the specific case and organization

Canadian Provincial Government

25%

 N/A

Canadian Municipal Government

25%

 N/A

US Federal Government

Specified rate to be applied, please contact ISS

Includes NIH, DoD, NSF, etc.

Grant-related programs

Grant

 Rate Comments
NSERC

CREATE: 0%

Alliance:

  • Grant portion - 0%
  • Industry portion - 20%

Ideas 2 Innovation (I2I):

Phase 1: 0%

Phase 2:

  • Grant portion - 0%
  • Industry portion - 20%

There are a number of programs
from NSERC and the general
approach is to apply 20% to any
industry portion involved within a
specific program. Grant portions
will always have 0% applied.
CIHR 0%

 N/A

SSHRC

 0%  N/A

Genome Canada

Grant portion - 0%

Industry portion - 20%		  N/A

MITACS

 0%  N/A

Ontario Centres of

Excellence (OCE)

AVIN - 0%

ENQOR - 10%

VIP - 20%		 Rates applied to industry portion only

Ontario Research Fund –

Research Excellence (ORF-RE) 

ORF-RE Grant portion - 40%

Industry portion - 20 %

The ORF grant includes both direct and
indirect costs, if we apply the ministry
formula, the effective rate is 28.57%

CFI

 0%  N/A