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

Research services contracts

Industry40% N/A
Leveraged Industry20%If research is sponsored by both an industry partner and granting agency, only the industry portion will have indirect costs applied   
Canadian Federal Government25%Includes Agencies, Departments and Crown Corporations
Public Works and Government Services Canada (PWGSC)

65% on salaries and benefits

30% on students

Not For Profit10-20 %Depends upon the specific case and organization
Canadian Provincial Government25% N/A
Canadian Municipal Government25% N/A
US Federal Government (except health and social sciences)

On campus: 39.40%

Off-campus: 13.40%

Department of Defense (DoD), National Science Foundation (NSF), etc.
US federal Government, department of health and social sciences VariablePlease contact IREX for the rate 
i.e.: National Institute of Health (NIH) 

Grant-related programs




  • 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.
Genome Canada

Grant portion - 0%

Industry portion - 20%


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%
Internation Research Development Center (IRDC)13%N/A
Canadian or foreign foundations sponsoring researchVariable 
  • Spencer Foundation 
15%Applicable if the total of direct cost is greater than 75 000$
  • Human Science Frontier Program (HSFP)