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Instructions for Applying for a Research Leave Grant (Grant in Lieu of Salary)

Research Leave Grants are designed to support faculty SRC activity during paid research leaves (e.g. sabbaticals). Through this initiative, a faculty member may choose to receive a reduced salary, with the remaining amount paid as a research grant. Under current income tax regulations, research expenses are deductible from research grants received personally but not from earned income. For those who do not have sufficient sources of funding for their planned research expenditures, the Research Leave Grant can provide resources for SRC activities.

Applicants must be aware that justification of the expenses claimed is between the applicant and the Canada Revenue Agency (CRA). The CRA Income Tax Folio sets out the details of the Income Tax Act as it applies to Scholarships, Fellowships, Bursaries, Prizes and Research Grants and can be found at the Government of Canada website, . The CRA鈥檚 information should be reviewed regarding eligible and ineligible expenses for tax purposes. 91影视鈥檚 Financial Services page on Eligible Research Expenses should also be reviewed for reference. Recipients of a Research Leave Grant are fully responsible for complying with the CRA. The university holds no responsibility or liability to ensure compliance with the CRA鈥檚 rules and regulations.

Submitting the grant proposal

The individual submits the grant proposal as an email attachment to both:

On or before MAY 1 for paid leaves starting either July 1 or September 1, and

On or before OCTOBER 1 for paid leaves starting January 1

Late or incomplete applications will not be accepted

A. The proposal must include the following:

  1. Title of SRC Project
  2. Description  of the research project, including methodology, and expected outcomes/deliverables (e.g. articles submitted to refereed journal, book or book chapter, conference presentations, larger proposal submitted to external funder, etc.) (Minimum 1 page and maximum 2 pages)
  3. Budget information:
    1. Overall cost of the project
    2. Other sources of funding confirmed or applied for (including amounts)
    3. Detailed budget, outlining specific items that will be covered by this grant (e.g. travel expenses, research assistance, equipment, etc.)
    4. Budget justification, indicating why these items are required. If travel expenses are included, provide information on destination, duration and rationale for the travel.
  4. Amount of funds requested
    1. Payment schedule requested, i.e. the amount for the period ending December 31 and the amount for the period beginning January 1. Note that the amount requested in each period will be deducted from your salary in equal monthly installments for the period of time you are on paid leave during that calendar year.
  5. Confirmation that, if required, Research Ethics approval has been granted or will be applied for. The relevant REB protocol number must be sent to SRC Funding once approved. 
  6. The required declarations set out in section E below. 

Please don鈥檛 forget to review the guidelines on eligible and ineligible expenses as outlined in the Granting Council Guidelines and the for definitive explanations of the CRA requirements. 

B. Research leave grant proposals will be reviewed by a committee chaired by the Vice President, Innovation and Research (or designate). If approved, you will be notified and the Vice Provost, Faculty Affairs will make the necessary administrative arrangements.

C. Applications for the development of teaching materials or to undertake advanced studies (e.g. completion of a Ph.D.) are ineligible for a research grant in lieu of salary under Canada Revenue Agency rules.

D. Applicants should note that, according to CRA rules, research funds in lieu of salary must be spent in the calendar year in which they are received and any unspent funds are taxable.

E. Applicants must include the following two declarations at the end of their proposal:

  1. This application is made in compliance with the guidelines and conditions of the self-funded research grant program, and within the University鈥檚 policies. In the event that an award is made, I will use any funds awarded in compliance with these conditions.
  2. I do not anticipate being reimbursed from any other source for the expenses outlined in this application and I understand that if I am reimbursed from another source, the expenses cannot also be claimed against this research grant.

Revised: September 29, 2026