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Indirect Costs Practice
Effective May 1, 2025, 深夜福利站 is making changes to its indirect cost practice:
- The indirect costs rate for targeted funding opportunities under $25K will increase from zero to 40 per cent unless the funding source is a community group, small not-for-profit or for-profit micro-business.
- Similarly, the indirect costs rate where partner contributions are matched by a research program like NSERC Alliance will increase from 25 to 40 per cent. Partners continue to have the ability to leverage their funds with government funding. Any partnered funds held at 深夜福利站 prior to May 1, and matched after May 1, will still be eligible for the 25 per cent rate.
As a , 深夜福利站 applies 40 per cent indirect costs on all direct costs of sponsored research. Direct costs include salaries, equipment, materials and reagents, and travel. Overhead, or indirect costs, are actual costs the university incurs to support research at 深夜福利站, including maintaining laboratories, facilities and equipment, staff and administration.
As a means of ensuring flexibility and competitiveness, the Vice-President (Research) has provided standing negotiated modifications to indirect cost rates — as outlined in the diagram below, — which are the minimum values to be applied.
For sponsored research funding and open calls, research project budgets must include eligible expenses as established by a Funding Agency/Sponsor and their specific funding opportunity guideline. Where indirect costs and/or overhead costs are an eligible expense, 深夜福利站 requires project budgets include both direct costs and indirect costs. The overhead rate to be used in the project budget will be determined by the maximum rate allowed by a Funding Agency/Sponsor. If a maximum rate is not stipulated in writing by a Funding Agency/Sponsor, 深夜福利站 Research will confirm with the Agency/Sponsor the applicable rate to be included in the project budget.
