Only salaries funded by non-governmental sources are eligible.
If an entity is funded from multiple sources, the salaries can be considered to be paid from non-governmental sources (e.g., user fees in the case of scientific facilities) if:
those sources aren’t definable as strictly governmental and non-governmental; or
it’s impossible to tell what portion of an entity’s governmental versus non-governmental funding goes toward salaries.
If an entity has clearly identifiable governmental and non-governmental sources of funding, only the portion of the salaries that are paid from non-governmental sources is eligible (e.g., in cases where a portion is known to be funded by Mitacs, this portion is considered to be paid by a governmental source and is not eligible).
In all cases, recipients are required to document all their decisions and calculations for financial monitoring and auditing purposes.