Source: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/guide-guide_eng.asp
Timestamp: 2020-07-11 02:57:18
Document Index: 597156766

Matched Legal Cases: ['art 2', 'art 4', 'art 5', 'art 6', 'art 2', 'art 2', 'art 5', 'art 2', 'art 2']

Order of precedence and interpretation
Part 2: Use of grant funds
Statement on equity, diversity and inclusion and the use of grant funds
Overview of grant administration roles and responsibilities for appropriate use of grant funds
Principles governing the appropriate use of grant funds
Employment and compensation expenditures
Travel and Travel-related subsistence expenditures
Gifts, honoraria and incentives
Availability and payment of funds
Authorization of grant expenditures
Oversight of the appropriate use of grant funds
Deviation from proposed budget/activities
Deferral of grant instalments
Extension period for the authority to use grant funds
Residual balances in the grant account
Part 4: General administration
Policies for grant recipients and administering institutions
Part 5: Provision for leaves from grant activities
Leaves (grant recipient)
Leave for maternity, parental, medical or family related responsibilities (grant recipient)
Part 6: Administrative changes
Change of primary administering institution
Changes to individuals on the grant team
Appendix 2: Transfer of funds agreement requirements (eligible and non-eligible institutions)
The Canadian Institutes of Health Research (CIHR), the Natural Sciences and Engineering Research Council of Canada (NSERC) and the Social Sciences and Humanities Research Council of Canada (SSHRC), “the Agencies” are federal government granting agencies entrusted with managing public funds to enable and support a world class, Canadian research enterprise. Pursuant to the Treasury Board Policy on Transfer Payments and its underlying principles of integrity, transparency and accountability, the Agencies must hold those who receive and administer Agency funds to the highest standards of grants stewardship.
The Tri-Agency Guide on Financial Administration, “the Guide” is a comprehensive resource for grant recipients and administering institutions to ensure understanding of the principles and directives that govern post-award administration of grants funded by CIHR, NSERC and/or SSHRC.
This guide is applicable to CIHR, NSERC and/or SSHRC grants, unless specified otherwise in the program/funding opportunity literature and any relevant agency agreements, including the terms and conditions of the grant.
The following take precedence over this guide:
In the presence of both agency and institutional policies, the agency policy prevails, recognizing that the grant recipient must also comply with applicable institutional requirements.
To resolve issues related to interpretation and decisions:
The administering institution is the grant recipient’s primary contact
The Agency is the administering institution’s primary contact
The information in this guide takes effect on April 1, 2020.
The Guide is reviewed by the Agencies at regular intervals and updated as deemed necessary.
The Agencies will periodically review the administering institutions’ use and administration of grant funds to assess the effectiveness of policies, systems and internal controls, and to ensure compliance with relevant agency requirements.
Compliance with this guide is a condition of applying for, holding or administering agency grant funds. Any recourse that may be exercised for a confirmed breach of agency requirements will be commensurate with the nature of the breach.
Refer to the Tri-Agency Framework: Responsible Conduct of Research (2016) for information on how the Agencies address allegations about the responsible conduct of research, including the procedures to be followed in respect of a breach of an agency requirement.
For the definition of terms used in this guide, please refer to Appendix 1.
CIHR, NSERC and SSHRC for questions related to the use of grant funds:
For questions related to the administration of grant funds:
The administering institution is responsible for recognizing the importance of equity, diversity and inclusion (EDI) in its policies and practices as stated in the Agreement on the Administration of Agency Grants and Awards by Research Institutions. All administering institutions that accept agency funding must make concerted efforts to develop and implement policies and procedures that advance the goals of EDI in the use of grant funds, to achieve equitable participation in the research system.
The Agencies defer to the relevant administering institution’s policies and practices.
Grant recipients are responsible for ensuring that they carry out their grant activities in accordance with the EDI policies and practices of their administering institutions.
The Agencies’ commitment to EDI is captured above in the Tri-Agency Statement on EDI and in the Tri-agency Equity, Diversity and Inclusion Action Plan.
The sound stewardship of agency funds relies on collaboration and common understanding between the Agencies, administering institutions and grant recipients of their respective roles and responsibilities.
The Agencies’ roles and responsibilities are outlined in the Agreement on the Administration of Agency Grants and Awards by Research Institutions, the program/funding opportunity literature and relevant agency agreements. The following is an overview of the Agencies’ roles and responsibilities:
Set out the general terms and conditions governing the administration of grants by the institution
Communicate and consult with the institution on the introduction of new policies or changes to existing policies that may have a significant impact on the institution, to the extent reasonably possible
Make funds available to grant recipients in a timely manner
Conduct periodic reviews of the use and administration of grant funds
Oversee approval of changes to grant administration that have financial implications for the Agency
Terminate a grant when agency requirements can no longer be met
Administering institutions’ roles and responsibilities are outlined in the Agreement on the Administration of Agency Grants and Awards by Research Institutions, the program/funding opportunity literature and relevant Agency agreements. The following is an overview of the institutions’ roles and responsibilities:
Monitor the eligibility of its recipients throughout the term of the grant and advise the relevant agency immediately of any change in the eligibility status of an applicant or recipient
Grant recipients’ and any delegates’ roles and responsibilities are outlined in the program/funding opportunity literature and relevant agency agreements, as well as throughout this guide. The following is an overview of the grant recipients’ and any delegates’ roles and responsibilities:
These 4 basic principles govern the appropriate use of grant funds.
The following section sets out directives (mandatory requirements), their related principles and roles and responsibilities. These provide a framework for administering institutions and grant recipients to exercise sound judgment and due diligence in their decision-making process concerning the use of agency grant funds.
The employment and compensation of individuals working on the funded research/activities must be in accordance with the administering institution’s relevant policies and processes.
Individuals employed to work on funded research/activities are not considered employees of the Agencies and can be compensated via salary or stipend from the grant funds. If employment includes the provision of compensation benefits, the administering institution’s share of the costs of mandated compensation benefits is eligible for reimbursement from grant funds. Only individuals employed and compensated from agency grant funds to work on the funded research/activities are eligible for mandated severance pay for the period of time the individual worked on the current grant.
Agency grant funds must not be used to pay compensation to:
grant recipients or individuals who conduct research independently as part of the terms and conditions of their employment, including but not limited to researchers in academia, hospitals and research institutes
individuals expected to work on the funded research/activities free of charge as a collaboration as per the program and funding opportunity literature and any relevant agency agreements
Subject to the restrictions above, individuals employed and compensated by another organization for the time spent on the funded research/activities cannot be compensated from grant funds. However, grant funds can be used to reimburse the organization for costs incurred in compensating the individual for time spent on the grant activities.
International researchers may be compensated from grant funds, provided their employer can attest, by letter, that the individual is not being compensated by the employer for time spent on the grant-funded research/activities.
The Agencies view postdoctoral studies as a short-term period of training to prepare individuals for research careers. To this end, the Agencies aim to promote the mobility and career progression of postdoctoral fellows by encouraging reasonable compensation for time spent working on grant recipients’ funded research/activities. The Agencies defer to the administering institutions’ policies concerning the length of tenure of postdoctoral studies. If no time limits are established, the Agencies strongly encourage administering institutions to develop a policy.
Employment and compensation expenses must:
not be for work and services provided by the administering institution to other research personnel, such as routine lab maintenance, security, etc.
Grant recipients or their delegate(s) are responsible for:
authorizing, in a manner that can be substantiated, the employment of individuals to work on their funded research/activities
ensuring that the individuals employed to work on the funded research/activities are eligible to receive compensation from the grant funds in accordance with the Agencies’ requirement, the Guide and, when applicable, the program/funding opportunity literature and any relevant agency agreements
ensuring that employment and compensation expenses are supported by documentation, as prescribed by the administering institution’s policies and processes
Administering institutions are responsible for ensuring that:
the employment of individuals working on the funded research/activities is authorized by grant recipients or their delegate(s)
individuals employed to work on the funded research/activities are eligible to receive compensation in accordance with the Agencies’ requirements outlined in the Guide and, when applicable, in the program and funding opportunity literature and any relevant agency agreements
individuals are hired and paid in accordance with the administering institution’s policies and processes
If the administering institution considers that the grant-related purpose for employing and compensating an individual is unclear, a justification must be obtained from the grant recipient.
Adjustments made to grant accounts in respect to compensation expenses require documentation (such as a journal voucher, etc.) justifying the adjustment, as well as the grant recipient’s or delegate’s authorization.
All supporting documentation must be kept for at least 7 years.
Note: For information on consulting fees, please refer to the Goods and services expenditures section.
The acquisition of goods and services for the funded research/activities must be undertaken in accordance with the administering institution’s relevant policies and processes.
Agency grant funds must not be used to pay consulting fees to:
The goods and services acquired must:
authorizing, in a manner that can be substantiated, the acquisition of goods and services related to the funded research/activities
ensuring that the goods and services acquired are eligible expenditures in accordance with the Tri-Agency Guide on Financial Administration and, when applicable, the program/funding opportunity literature and any relevant agency agreements
ensuring that goods and services expenses are documented, as prescribed by the administering institution’s policies and processes
Administering institutions are responsible for ensuring that the goods and services acquired for the funded research/activities are:
authorized by grant recipients or their delegate(s)
eligible, in accordance with the Agencies’ requirements including the Guide and, when applicable, program and funding opportunity literature and any relevant agency agreements
procured and paid/reimbursed in accordance with the administering institution’s policies and processes
If the administering institution considers that the grant-related purpose for acquiring a good or service is unclear, a justification must be obtained from the grant recipient.
All travel and travel-related subsistence expenditures (meals and accommodation) must be claimed in accordance with the administering institution’s relevant policies and processes.
Such expenditures, including reasonable out-of-pocket expenses, can be claimed for the grant recipient and other individuals who contribute to the funded research/activities. For claimants other than the grant recipient, the affiliation with the funded research/activities must be specified.
The cost of alcoholic beverages cannot be reimbursed from agency grant funds.
The Agencies defer to the administering institutions’ policies to establish the allowable period of travel. In the absence of an institutional policy, the Agencies recommend following the federal government’s National Joint Council (NJC) Travel Directive.
Travel and travel-related subsistence expenditures must:
authorizing, in a manner that can be substantiated, any travel and travel-related subsistence claims for reimbursement; in the event that the traveler is the grant recipient or a visiting researcher, their travel claim must be countersigned by the grant recipient’s superior, confirming the relevance of the travel to the grant-funded research/activities
ensuring that the travel and travel-related subsistence expenditures are eligible in accordance with the Agencies’ requirements outlined in this guide and, when applicable, in program/funding opportunity literature and any relevant agency agreements
ensuring that travel and travel-related subsistence expenditures are documented, as prescribed by the administering institution’s policies and processes
Administering institutions are responsible for overseeing that travel and travel-related subsistence expenditures submitted for reimbursement from the grant funds are:
authorized by the appropriate authority (grant recipient, delegate(s) or the grant recipient’s superior)
eligible in accordance with the Agencies’ requirements, including the Guide and, when applicable, program/funding opportunity literature and any relevant agency agreements
booked and paid/reimbursed in accordance with the administering institution's policies and processes
If the administering institution considers that the grant-related purpose for the travel is unclear, justification must be obtained from the grant recipient.
Adjustments made to grant accounts with respect to travel and travel-related subsistence expenses require documentation (such as a journal voucher, etc.) justifying the adjustment, as well as the grant recipient’s or delegate’s authorization.
The provision of hospitality must be in accordance with the administering institution's relevant policies and processes.
Hospitality costs (non-alcoholic refreshments and/or meals) must be directly related to the funded research and be incurred for:
networking purposes provided in the context of a formal courtesy or as a form of cultural respect (for example, a grant recipient meeting with partners, stakeholders or guest researchers)
activities in the context of assemblies or gatherings that facilitate and contribute to achieving the research objectives (for example, a workshop or conference) where one or more of the individuals participating is not a member of the research team and not involved in the day-to-day funded research/activities
Hospitality costs incurred for interactions between participants involved in day-to-day funded research/activities, such as regular interactions with colleagues from the institution, personnel meetings and staff recognition events, cannot be reimbursed from agency grant funds.
Hospitality expenditures must:
authorizing, in a manner that can be substantiated, any hospitality expenditures; if the grant recipient is the claimant or participated in the event where hospitality was offered, the hospitality expenditure must be countersigned by the grant recipient’s superior, confirming the relevance of the hospitality to the grant-funded research/activities
ensuring that the hospitality expenditures are eligible, in accordance with the Agencies’ requirements outlined in the Guide and, when applicable, program/ funding opportunity literature and any relevant agency agreements
ensuring that hospitality expenditures are documented, as prescribed by the administering institution’s policies and processes
Administering institutions are responsible for ensuring that hospitality expenditures for the funded research/activities are:
authorized by the appropriate authority (grant recipients or their superior)
eligible in accordance with the Agencies’ requirements outlined in the Guide and, when applicable, program/ funding opportunity literature and any relevant agency agreements
paid/reimbursed in accordance with the administering institution’s policies and processes
If the administering institution considers that the grant-related purpose for the hospitality is unclear, a justification must be obtained from the grant recipient.
Adjustments made to grant recipients’ fund account with respect to hospitality expenditures require documentation (such as a journal voucher, etc.) justifying the adjustment and the grant recipient’s or delegate’s authorization.
The provision of gifts, honoraria and incentives must be in accordance with the administering institution’s policies and processes.
The provision of gifts and incentives to participants requires the prior approval of the administering institution’s research ethics board. Grant recipients have an ethical duty to protect participants’ confidential information and provide documentation to justify the gifts and incentives. Please refer to the Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans - TCPS 2 (2018).
Gifts, honoraria and incentives can be offered to an individual or group whose involvement in the funded research/activities is voluntary (i.e., not part of a contractual obligation or professional service) and the individual is not a member of the grant team.
“Honoraria” refers to monetary payments made on a one-time or non-routine basis to an individual as a “thank you” for a service for which fees are not traditionally paid (i.e., speeches, lectures, seminars, etc. by a guest lecturer/speaker). Grant recipients cannot receive honoraria from tri-agency grants.
“Gifts” are cash or in-kind items provided freely as a token of appreciation, respect and/or goodwill. Gifts can be offered to establish/facilitate relationships with individuals or groups who are involved in the research/activity as participants or as research partners/contributors (i.e., guest researchers, research partners or community stakeholders) under the following circumstances:
when prescribed by cultural heritage/established traditions
as a formal courtesy
In recognition of the cultures and traditions of First Nations, Métis and Inuit, Elders and other Knowledge Keepers who also fulfill another role (i.e., an independent researcher) are eligible to receive gifts in a ceremonial or other context.
“Incentives” refers to cash or in-kind items offered to human participants as a means to establish participant pools or to acknowledge their participation in the research/activity.
Gifts, honoraria and incentives must:
authorizing, in a manner that can be substantiated, any gifts, honoraria and incentives expenditures;
ensuring that the gifts, honoraria and incentives expenditures are eligible in accordance with Agencies’ requirements outlined in this Guide and, when applicable, in program/funding opportunity literature and any relevant agency agreements
ensuring that gifts, honoraria and incentives expenditures are documented, as prescribed by the Agencies and the administering institution’s policies and processes
Administering institutions are responsible for ensuring that gifts, honoraria and incentives expenditures for the funded research/activities are:
authorized by the grant recipient or their delegate(s)
eligible in accordance with the Agencies’ requirements outlined in this guide and, when applicable, program/funding opportunity literature and relevant agency agreements
If the administering institution considers that the grant-related purpose for the gifts, honoraria and incentives is unclear, a justification must be obtained from the grant recipient.
Adjustments made to grant recipients’ fund accounts with respect to gifts, honoraria and incentives expenses require documentation (such as a journal voucher, etc.) justifying the adjustment and the grant recipient’s or delegate’s authorization.
Grant instalments are funded through annual Parliamentary appropriations and the conditions that may be attached to them. The Agencies reserve the right to defer or suspend subsequent instalments if the Parliamentary appropriations are reduced or cancelled, or if the need for funds is not demonstrated.
The Agencies issue the grant funds to administering institutions on behalf of grant recipients when all payment conditions detailed in the program/funding opportunity literature have been met.
The administering institution controls the grant funds, disburses salaries and other expenditures authorized by the grant recipient or delegate and provides periodic statements to the grant recipient and the Agency on the status of grant funds.
For information about annual financial reporting requirements, please refer to the Annual reporting section.
Agency grant funds are provided to contribute to the direct costs of the research, and the benefits from their use must be directly attributable to the research/activities.
Agency funds may be used to cover a portion of the indirect costs of grant activities only when explicitly permitted by the program/funding opportunity and any relevant agency agreements, as well as this guide.
Eligible administering institutions may receive a Government of Canada supplement through the Research Support Fund (RSF), which is intended to help pay for a portion of the indirect costs associated with managing Agency-sponsored research. Please refer to the RSF website for examples of indirect costs covered by the program.
The grant recipient holds the authority to use the grant funds.
Only the grant recipient can delegate authority to use the grant funds. The delegate should possess the skills and knowledge necessary to exercise the role effectively. Approval of the delegated authority must be formally documented using an appropriate delegation instrument and in accordance with the administering institution’s relevant policies and requirements. To ensure due diligence in the review and approval of expenditures, the delegation of authority instrument must be accessible for reference by relevant staff of the administering institution.
To ensure independent oversight and clear segregation of authorities, the individual approving grant expenditures (grant recipient or delegate) cannot be the individual who is responsible for approving the resulting financial transaction(s).
Each expenditure and charge made to the grant account must be authorized by the grant recipient or by their delegate.
The administering institution oversees how grant funds are used and has the authority to withhold or withdraw approval of expenditures from the grant account if the expense:
does not constitute an appropriate use of the grant funds
is not clearly related to the funded research/activities
contravenes an agency or institutional policy, or a term or condition of the grant
Deviation from proposed budget/research activities
The grant recipient and the administering institution are both responsible for ensuring the eligibility of expenses. Unless otherwise specified in program/funding literature and any agency agreements, grant recipients may deviate from the proposed research/activities. They are not required to strictly adhere to the allocation of funds set out in the application, as long as they use their grant for the broad purpose for which it was originally awarded.
At the discretion of the administering institution, eligible expenses committed during the retroactive period (see Part 2: Use of grant funds) may be paid from the grant account during the active grant period (including the authority to use funds period).
The Agencies will not assume any responsibility for financial commitments made during the retroactive period, should there be a change in funding.
To facilitate research collaboration between the grant recipient and eligible members of the grant team at another location, the grant recipient and administering institution (primary administering institution) may transfer a portion or all of the grant funds to an individual’s institution (secondary administering institution) for subsequent use. The roles and responsibilities of the primary administering institution for the administration of grant funds are detailed in the Agreement on the Administration of Agency Grants and Awards by Research Institutions or other agreement with the Agencies. If grant funds are transferred from the primary administering institution to another institution, the transfer must comply with the Agency’s applicable financial policies and procedures, via an agreement.
A secondary administering institution may subsequently transfer a portion or all of the transferred funds to an eligible member of the grant team located at another institution (third administering institution), if permitted by the primary administering institution in the agreement between the primary and secondary administering institution. As such, when transferring all or a portion of a grant recipient’s funds, the secondary administering institution must ensure that there is an agreement with the tertiary administering institution for administering the transferred funds. In addition, program and funding opportunity literature and any relevant agency agreement should be verified to ensure such transfers are allowed.
Note: Agency-specific requirements
NSERC and SSHRC permit the transfer of grant funds to co-applicants, but not to collaborators.
NSERC only permits the transfer of grant funds to NSERC-eligible institutions.
The Agencies support the transfer of funds between administering institutions, provided each transfer meets the following requirements:
The transfer of funds must be for work that is directly related to the funded research/activities
The grant recipient approves each transfer and delegates the authority to use the funds in a manner that can be substantiated, regardless of the level of the transfer
A transfer of funds agreement between administering institutions exists whereby both parties agree to comply with certain obligations (see Appendix 2)
Such transfers represent a transfer of responsibilities as well as of funds. The transfer of funds agreement helps ensure that individuals and the institutions receiving the funds fully understand their responsibilities (i.e., authorization of expenses, purpose for which the funds must be used, appropriate use of grant funds, reporting to the other administering institution, etc.). Requirements to be addressed in the transfer of funds agreement for eligible and non-eligible institutions can be found in Appendix 2.
Invoices, contracts or accountable advances are not considered to be grant transfers.
The Agencies view the deferral of instalments as one means of sound financial stewardship of public funds. The Agencies are responsible for issuing instalments that correspond to the cash flow requirements of the grant recipient’s funded research/activities.
The deferral of grant instalments may enable grant recipients to extend the authority to use the grant funds period for a maximum of 2 years demonstrating good fiscal management of grant funds. The original grant end date will be adjusted accordingly.
For information on extension requirements, please refer to the Extension period for the authority to use grant funds section.
The Agencies review the reported fund balances from the annual Grants in Aid of Research Statement of Account (Form 300) provided by the grant recipient. They may require the grant recipient to justify the need for the next instalment. The Agencies may defer a recipient’s next instalment, if, at the sole discretion of the Agency involved deems that the grant recipient’s build-up of funds has not been properly justified.
When grant recipients have a build-up of funds in their grant account and they determine that the scheduled instalment for the next financial year will not be needed at that time, they are responsible for informing their administering institution that a deferral of the next instalment is necessary. The administering institution is responsible for submitting the deferral request to the relevant agency via the Grant Amendment Form.
All grants have a stated expiry date. However, the grant recipients’ and delegates’ authority to use the funds beyond the expiry date (i.e., authority to use funds period) may be extended by the relevant agency to allow grant recipients to bring research/activities to a close.
The administering institution is responsible for submitting the extension request to the relevant agency using the Grant Amendment Form. If the extension is not approved, the grant recipient has 3 months to pay all expenses incurred before the grant period expires. The grant recipient must inform team members, other concerned individuals and all involved research institutions of the outcome of extension requests.
For some funding opportunities, the Agencies automatically provide an extension period for using the grant funds (see Table 1: Programs with automatic extensions by agency).
The Agencies will not consider requests for extensions if the administering institution has not submitted a Grants in Aid of Research Statement of Account (Form 300) for each of the grant’s fiscal periods. Requests will also not be considered after the grant account has been closed and any remaining balance has been returned to the relevant agency, or if the grant funds have been transferred to the administering institution’s General Research Fund.
If funds remain in the grant account at the end of the authority to use grant funds period, please see the Residual balances in the grant account section.
Table 1: Programs with automatic extensions by agency
Programs with automatic extensions Duration Notes
Discovery Grants (individual, group)
Subatomic Physics envelope (individual, group, Research Tools and Instruments, Major Resources Support program)
Supplements to Discovery Grants (Discovery Accelerator Supplement, Northern Research Supplement, DND/NSERC Discovery Grant supplement)
(i.e., 12 months from the expiry date)
The grant recipient may submit a request for an extension to the automatic extension by 1 additional calendar year (i.e., 12 months), under the following circumstances only:
Extended leaves of absence during the grant period
Uncontrollable delays to funded research/activities
Grant recipients can submit another grant application and hold a new grant during the extension period.
For all programs not listed, an extension will only be considered on request.
Additional extensions are not permitted.
Sport Participation Research Initiative (Research Grants)
Knowledge Syntheses Grants
(i.e., 12 months from the funding expiry date: if an expiry date is September 30, 2019, the automatic extension period will end on October 1, 2020)
Grant recipients may submit a request for an extension to the automatic extension for 1 calendar year (i.e., 12 months), under the following circumstances only:
For programs not listed, an extension will be considered only on request.
(i.e., 12 months from the
Applicable to all grant funding opportunities
1 fiscal year (i.e., up to March 31 of the next full fiscal year; if an expiry date is September 30, 2019, the automatic extension period will end on March 31, 2021)
A residual balance refers to the funds remaining in a grant account after the payment of all outstanding eligible commitments and expenses incurred on or before the grant expiry date or, if applicable, the extension period for the use of grant funds (please refer to the Extension period for the authority to use grant funds section).
Primary administering institutions are responsible for providing the relevant agency with the final Grants in Aid of Research Statement of Account (Form 300).
Agency-specific matters pertaining to residual balances in the grant account
Any residual balance remaining in the grant account must be returned to the Agency by means of a cheque made payable to the Receiver General for Canada.
Any residual balance remaining in the grant account may be transferred to a special agency-specific account known as a General Research Fund (GRF) after approval by the relevant agency. The GRF is a trust account under the authority of the president of an administering institution (or an authorized delegate), into which the residual balances from the previous fiscal period are transferred with the authorization of the granting Agencies. Please refer to the Agencies’ program list.
The GRF must reinvest residual balances to support research within the institution, as well as enhance the quality of research in the fields of natural sciences and engineering or social sciences and humanities. For example, the GRF could be used to provide small start-up grants to new professors, bridge funding to professors who are between applications or provide additional funds to professors in support of their research.
The following conditions must be met for the transfer to be authorized by the Agencies:
The requested residual balance transfer must be for a funding opportunity found in the Table of Agencies’ Programs Eligible for a Transfer to the Institution’s General Research Funds (GRF) Account or a Refund; residual balances that cannot be transferred to the GRF must be returned to the Agency by means of a cheque payable to the Receiver General for Canada
The residual balance (NSERC and SSHRC only) is an amount corresponding to 50% or less of the allocated grant; any larger amount is deemed to be an unspent grant, and reimbursement is required
The administering institution has completed the annual reconciliation of active grants and submitted the Grants in Aid of Research Statement of Account (Form 300) before the transfer to the GRF
The administering institution has spent at least 50% of the GRF opening balance during the current year; if not, new requests for transfers will be put on hold and the institution must demonstrate a tangible need for additional funds; if no rationale is provided, a reimbursement of the residual funds is required by means of a cheque payable to the Receiver General for Canada
Management of the GRF account
Administering institutions are required to ensure that all expenses comply with the principles and directives in Part 2: Use of grant funds.
Only the president of the administering institution or an authorized delegate can authorize expenditures paid from the GRF; no one else may initiate or authorize expenditures without the president’s or a delegate’s written authority
Administering institutions are required to comply with financial reporting requirements for expenditures as outlined in the Annual Reporting section. To facilitate the annual reconciliation of the GRF, please note the following:
A list of all authorized transfers to the GRF for each administering institution (as of March 31) will be available solely on the Grants and Scholarships Administrative Portal (GSAP) in mid-May; if your administering institution is not yet registered on the secure site, please contact the Online Services Helpdesk
A preliminary list of authorized transfers to the GRF for each administering institution will be available on GSAP once a year, in mid-November
Changes can be requested throughout the fiscal year; please send your request by email to grf_ggsf@nserc-crsng.gc.ca
The administering institution is fully liable for covering grant over-expenditures or over-commitments for current and prior fiscal periods. The Agencies assume no responsibility for these costs.
Annual reconciliation report on grant instalment payments
Each agency produces an annual reconciliation report for the administering institutions to confirm the accuracy of the agency’s grant instalment payments.
The administering institutions are responsible for reviewing the annual reconciliation report.
The administering institutions will be contacted annually by the relevant agency and will be provided with more details about the process.
Annual statement of account expenditures
The administering institutions are responsible for completing, approving and submitting an annual statement of account expenditures to the relevant agency using the Agency’s Grants in Aid of Research Statement of Account (Form 300), for every grant for the period ending March 31 of each year. The administering institution must return the Form by June 30.
The administering institutions are responsible for retaining a copy of the Form 300, signed by the grant recipient and the administering institution, for at least 7 years.
Administering institutions that use the online Financial Data Submission and Reconciliation (FDSR) system are not required to return the completed Form 300 to the relevant agency.
The grant recipients are responsible for reviewing and signing the completed Form 300.
Final statement of account expenditures
The administering institutions are responsible for providing the relevant agency with the final Form 300 for all grants that have expired.
The administering institutions are required to submit other financial reports as requested by the Agency.
The grant recipients are responsible for reviewing and signing the completed final Form 300.
The grant recipients and administering institutions must fulfill their respective responsibilities in accordance with all relevant Agency policies.
The Tri-agency does not pass judgement on the eventual commercial success of research, nor does it retain or claim any ownership of, or exploitation or proprietary rights to intellectual property, copyright or inventions developed/resulting from research supported with agency grant funds.
Administering institutions are required to disclose to grant recipients their policy on intellectual property rights and ownership arising from supported research.
Grant recipients that decide to pursue commercialization of any results of the research are required to adhere to institutional and agency policies governing the assignment of intellectual property.
NSERC: Intellectual Property
SSHRC: Intellectual Property and Copyright
Other tri-agency policies
Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans - TCPS 2 (2018)
The administering institution assumes ownership of all items, including equipment, purchased with agency grant funds. As owner, the administering institution is responsible for ensuring that the items are used to support the grant recipients’ funded research/activities. Decisions on the use and management of the items should be made between the institution and the grant recipient or user group.
Some funding opportunities may require prior approval from the Agency to change ownership.
The Agencies’ stance on the ownership of items purchased with grant funds does not supersede any federal or provincial legislation on this issue.
The administering institution may transfer ownership of items through a gift or sale. Proceeds from the sale of items should be used for research-related purposes.
For the administering institution’s responsibilities with respect to ownership and use of equipment, consult section 4.7: Ownership of Equipment and Facilities of the Agreement on the Administration of Agency Grants and Awards by Research Institutions.
The administering institution retains ownership of equipment purchased with agency grant funds. Grant recipients who want to transfer equipment to another institution must obtain the prior approval of the administering institution.
The Agencies encourage the use of a letter of agreement between the institutions involved to confirm ownership and the associated responsibilities for the maintenance, use and access of the transferred equipment.
For the roles and responsibilities of the institution with regard to the transfer of equipment, consult section 4.7: Ownership of Equipment and Facilities of the Agreement on the Administration of Agency Grants and Awards by Research Institutions.
Part 5: Provisions for leaves from grant activities
The Agencies consider a leave as time during which the grant recipients’ employer allows them to take time away from their regular duties and responsibilities so they can focus on their research, career, personal or professional development while continuing to be employed by the administering institution. The Agencies recognize that career requisites, expectations around location, duration and scope of such leaves are governed by institutional policies and/or collective agreements.
The Agencies are supportive of grant recipients who take such leaves during their grant-funded research/activities and will continue to issue the grant payments as scheduled, provided the following requirements are met:
The grant-funded research/activities continue
Grant recipients demonstrate that their responsibilities, as outlined in this guide, continue to be met by either the grant recipient or a delegate
Grant recipients continue to meet agency-specific eligibility and program requirements; please refer to the relevant agency’s website:
CIHR Individual Eligibility Requirements
The administering institutions are responsible for monitoring the agency requirements stated above as part of their annual continuing eligibility reporting exercise. Please refer to the Continuing eligibility section.
Part 2: Use of grant funds continues to apply during the grant recipient’s leave.
The Agencies are supportive of grant recipients who take such leave during their grant-funded research/activities and recognize that the terms and conditions of such leaves, including duration and scope, are governed by institutional policies and/or collective agreements. The Agencies also recognize that an extended leave granted by the institution may have an impact on funded research. The Agencies will continue to issue the grant payments as scheduled and may provide an extension period, with or without supplemental funds, provided the following requirements are met:
Grant recipients demonstrate that their responsibilities as outlined in this guide continue to be met by either the recipient or a delegate, only when the research continues while on leave
Administering institutions are responsible for monitoring the agency requirements stated above as part of their annual continuing eligibility reporting exercise. Please refer to the Continuing Eligibility section.
Part 2: Use of grant funds continues to apply during the grant recipient’s maternity, parental, medical or family related leave and during the extension period.
Additional matters regarding maternity, parental, medical or family leave responsibilities (grant recipient)
Subject to agency approval and the provisions of the specific program/funding opportunity literature, grant recipients may request an extension of up to 2 years beyond the expiry date or during the authority to use funds period. Such a request must follow the requirements stated in the Extension period for the authority to use grant funds section.
Grant recipients are responsible for informing their administering institution of the extension request and the administering institution is responsible for submitting the extension request to the relevant agency by completing the Grant Amendment Form.
Note: Please refer to the relevant website for Agency-specific provisions related to leaves. NSERC provisions for family and medical leave: Grant recipients may be eligible to receive up to two years of additional funding at the same level of their current grant.
The Agencies will provide maternity/parental leave supplements within 12 months following a child's birth or adoption to eligible students and postdoctoral fellows who are paid out of agency grants and who are the child’s primary caregivers. The supplement paid to the grant recipient will be based on the students’ and/or postdoctoral fellows’ current salary/stipend from the grant for up to 12 months to cover the leave period.
If both parents are supported by grant funds, each parent may take a portion of the leave for a combined maximum of 12 months. The supplement will be pro-rated if the student or postdoctoral fellow is being trained in research on a part-time basis.
The administering institution is responsible for submitting a request for paid maternity/parental leave supplements to students and postdoctoral fellows by completing the Grant Amendment Form for the relevant agency’s approval.
Annual confirmation of eligibility
The Agencies require confirmation, on an annual basis, that grant recipients remain eligible to hold their grants.
The administering institutions are responsible for conducting the annual eligibility confirmation exercise according to the relevant agency eligibility criteria.
The administering institutions will be contacted annually by the relevant Agencies and receive more details on the process.
The grant recipients are responsible for ensuring that they continue to meet the relevant agency’s eligibility criteria to hold their grant as detailed in the grant’s terms and conditions.
The grant recipients are responsible for immediately informing their administering institution of any change to their status that may contravene the eligibility requirements of the relevant agency.
The administering institutions are responsible for notifying the relevant agency as soon as possible of a change in a grant recipient’s eligibility, by completing the Agency’s Grant Amendment Form, as per the Agreement on the Administration of Agency Grants and Awards by Research Institutions. Upon notification that a grant recipient’s status has changed, the Agency will conduct a review to determine the continued eligibility of the grant recipient.
Agency-specific matters pertaining to continuing eligibility
The Agencies’ eligibility criteria are detailed on their respective websites:
Additional eligibility criteria are detailed in the program and funding opportunity literature and relevant agency agreements, if applicable.
The grant recipients are responsible for informing their primary administering institution that they want to relocate their grant to another administering institution. The primary administering institution is responsible for submitting the change request to the relevant agency by completing the Grant Amendment Form.
The relevant agency is responsible for approving such requests. Requests will be considered only if the grant recipients remain eligible to hold their grants as per the Continuing eligibility section.
If the request is approved, the Agency will arrange to transfer the grant and close the corresponding grant account(s) at the former administering institution.
The Agencies will only consider requests to change the grant recipient if:
the grant recipient no longer meets the eligibility criteria or is unable to carry out the grant responsibilities
changing the grant recipient does not contravene the requirements of the program/funding opportunity literature and relevant agency agreements
the individual replacing the grant recipient meets agency-specific eligibility criteria, as well as any applicable program and funding opportunity requirements (see the Continuing eligibility) section
Individuals on the grant team
The grant recipients are responsible for ensuring that individuals on the grant team meet any applicable eligibility criteria detailed in the program and funding opportunity literature as well as in any relevant agency agreements.
The administering institution is responsible for submitting a request to change the grant recipient or individuals on the grant team by completing the Grant Amendment Form for the relevant agency’s approval.
The grant recipients are responsible for informing the grant team of the approved change.
The Agencies are responsible for authorizing the termination of a grant when the grant recipient no longer meets the eligibility criteria as per the Continuing eligibility section or is unable to carry out the grant responsibilities.
If applicable and permitted by the funding opportunity, rather than terminate the grant, the relevant agency may approve requests to replace the grant recipient or transfer the grant to an eligible individual on the grant team, as recommended by the administering institution as per the Changing individuals on the grant team section.
The administering institution is responsible for informing the relevant agency of the need to terminate the grant by completing the Grant Amendment Form.
The Agencies may authorize a phase-out period of up to 6 months from the termination date to settle outstanding eligible commitments or expenditures. In the event of the death of a grant recipient, the phase-out period is 12 months.
If the term of a commitment extends beyond the phase-out period, the committed costs incurred beyond the phase-out period are the administering institution’s responsibility.
If a phase-out period is not authorized, the administering institution is responsible for all outstanding commitments or expenditures.
The definitions below are to be used to support understanding of this document.
Administering institutions: organizations that receive and administer grant funds on behalf of the Agency and the grant recipient.
Administering institution (primary): an administering institution in direct receipt of grant funds, which it transfers to a second institution to facilitate research collaboration.
Administering institution (secondary): an institution to which funds are transferred from a primary administering institution. It may be an “eligible institution” or “non-eligible institution.”
Agency: one of CIHR, NSERC and SSHRC.
Authority to use funds (ATUF) period: the period between the start date of the grant as noted on the formal notification of the award and the end date of the grant. Grant funds are to be expended during the ATUF period.
Co-applicant: definition is agency-specific. Please refer to the appropriate agency's website.
SSHRC definition
NSERC definition
Collaborator: definition is agency-specific. Please refer to the appropriate agency's website.
Compensation benefits: employment-based benefits that are mandated by legislation, (such as, but not limited to, Canada Pension Plan, Employment Insurance, etc.), and/or are mandated by the administering institutions’ employment policies, collective agreements, etc. (such as, but not limited, to health and dental insurance, etc.).
Consulting fees: a fee for service provided by a third party (non-employee).
Direct costs: essential expenditures that would not have been incurred had the grant not been undertaken. Accordingly, they can be directly assigned to the grant activities with a high degree of accuracy.
Directives: formal instructions that oblige one to take (or avoid) specific actions in order to achieve the Agency’s desired objective/outcome.
Effective and economical: achieving the intended outcome with due regard for minimizing cost by avoiding unnecessary expense. This means the expenditure is considered an optimal use of the funds, which may not necessarily mean the “lowest cost.” For example, an unnecessary expense may occur when an item or service, no matter the cost, is ineffective in achieving the intended outcome (i.e., creates undue burden on the funded activities such as research delays, additional expenses, lost time and/or effort due to overly burdensome administration).
Eligible institution: an institution (a) that meets the requirements for eligibility to receive funding set out in guidelines issued by the Agency and (b) that has signed the Agreement on the Administration of Agency Grants and Awards by Research Institutions.
Family-related responsibilities: responsibilities related to the health or care of a person in a family relationship.
Gift: cash or in-kind items provided freely (i.e., requiring no payment in return), as a token of appreciation, respect and/or goodwill.
Goods: tangible items/objects.
Grant: a type of agency funding intended to support the direct costs of research and related activities.
Grant recipient: grant holder or grantee.
Honoraria: monetary payments made on a one-time or non-routine basis to an individual as a “thank you” for a service for which fees are not traditionally required (i.e., for speeches, lectures, seminars, etc. by a guest lecturer/speaker).
Incentives: cash or in-kind items offered to participants to establish potential participant pools or to acknowledge their participation in the research/activity.
Individuals who conduct research independently: researchers with a status/position that gives them autonomy to design and direct their own research/activities. Researchers who are under the direction or supervision of another are not considered to conduct research independently (i.e., research technicians, postdocs and research associates).
Indirect costs: the operational costs that underpin an institution's research activities (i.e., heating, lighting, ethics reviews, facilities for animals used in research, management of intellectual property, environmental assessment and safety compliance). The services that give rise to indirect costs are institutionally based and are not specific to individual research grants.
International researcher: a researcher whose primary place of employment is outside of Canada.
Participants: as defined in the Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans - TCPS 2 (2018).
Personal gain: a benefit or advantage to a particular person rather than to the grant-funded research/activities.
Postdoctoral fellow: an individual who has completed a doctoral degree and who is engaged in a temporary period of mentored research and/or scholarly training to pursue a career in a particular area of research.
Principles: fundamental values or rules that support the general goals and acceptable procedures of an organization.
Research personnel: as defined by the administering institution.
Residual balance: refers to the funds remaining in a grant account after the payment of all outstanding eligible commitments and expenses incurred on or before the grant expiry date.
Retroactive period: begins as of the date the grant recipient is formally notified of the funding decision and ends on the actual start date of the grant.
Salary: remuneration for work performed by individuals, which contributes to the direct cost of research for which the funds were awarded, in accordance with institutional employment contracts or collective agreements, where applicable.
Services: useful work that does not produce a tangible commodity.
Stipend: financial support given to a recipient of a training award, or provided by a grant recipient to a trainee, to support them while they are working on their research thesis and/or gaining research experience.
Visiting researcher: a researcher from an organization who visits an administering institution.
Title of the funded grant
Agency grant number
Name of the individual(s) delegated by the grant recipient to use the funds
Dollar value of the transferred funds
Start and end date for the use of the funds
The date on or before all unused funds must be returned to the primary institution
The grant related reason for the transfer and the proposed use of the funds
A statement as to the ownership of items purchased with the transferred funds
A statement indicating whether the secondary institution is permitted or restricted from transferring the funds to a tertiary institution and subsequent levels of transfer
Approval signatures from both institutions
Authorization signature of the grant recipient
B. Specific requirements of the secondary institution
A statement requiring the secondary institution to administer the transferred funds in accordance with the terms and conditions of the Agencies (Agreement on the Administration of Agency Grant and Awards by Research Institutions)
A statement requiring the secondary institution to ensure that all necessary certifications are in place for research conducted under its jurisdiction
A statement requiring the secondary institution to provide the individual delegated the authority to use the transferred grant funds with all relevant information concerning any conditions that the Agency or the primary institution have imposed on the use of the transferred funds
A statement requiring the secondary institution to provide a duly completed Grants in Aid of Research Statement of Account (Form 300) to the primary institution by April 30 for each fiscal year (April 1 to March 31) that the transferred funds are administered by the secondary institution
A statement permitting the representative of the primary institution access to its premises and records to carry out a review of the administration and use of the transferred grant funds
A statement requiring the secondary institution to return all unused transferred funds to the primary institution on or before the date as specified in the transfer of funds agreement
If the secondary institution is permitted to transfer the funds to a tertiary institution the secondary institution must:
put in place a transfer of funds agreement with the tertiary institution in which the requirements of the secondary institution, as described in its funds transfer agreement with the primary institution, are the requirements the tertiary institution must undertake and, the requirements of the primary institution are the requirements the secondary institution must undertake
ensure that the transfer of funds agreement with the tertiary institution is signed by the grant recipient in order to authorize the use of the funds by the individual identified in the agreement from the secondary institution to the tertiary institution as the delegated authority
ensure that if a subsequent level of transfer is permitted, a transfer of funds agreement is put in place in the same manner as the agreement between the secondary institution and the tertiary institution and is constructed as described herein
C. Specific requirements of the primary institution
A declaration indicating the primary institution will review the Grants in Aid of Research Statement of Account (Form 300) submitted by the secondary institution and consolidate the information in the Grants in Aid of Research Statement of Account (Form 300) provided to the Agency on the status of the grant fund account
A statement requiring the primary institution to provide the secondary institution with all relevant information concerning any conditions that the Agency, the primary institution and/or the grant recipient have imposed on the use of the transferred funds
A declaration indicating the primary institution will maintain all relevant documentation on the transfer of the grant funds in its files for a period of seven years
NSERC does not permit the transfer of grant funds to non-eligible institutions.