Tri-Agency Guide on Financial Administration (TAGFA)
Summary of Eligible Expenses
This reference tool helps Grant Administrators and Principal Investigators evaluate the eligibility of research expenses supported by the Tri-Agencies (CIHR, NSERC, SSHRC). Items not on this list must be discussed with Humber Polytechnic Research & Innovation prior to incurring the expense (research@humber.ca).
Research expenses must address the following:
1. Contribute to the direct costs of the research activities for which the funds were awarded, with benefits directly attributable to the grant
2. Not be provided by the administering institution (Humber College) to their research personnel
3. Be effective and economical
4. Not result in personal gain for members of the research team
5. In the presence of both Tri-Agency and Humber policies, the Tri-Agency policy prevails – recognizing that the grant recipient must also comply with applicable Humber requirements
6. If the Tri-Agency Guide of Financial Administration ( TAGFA) is silent on a specific subject, Humber’s policies will apply
Employment and Compensation Expenses
Goods and Services Expenses
Travel and TravelRelated Subsistence Expenses
Hospitality Expenses
Gifts, Honoraria and Incentives
Links
Last updated: Sept 2024
Employment and Compensation Expenses
ELIGIBLE Employment and Compensation Expenses
✔ The employment and compensation of individuals working on the funded research must align with Humber College’s relevant policies and procedures e.g., eligible research personnel, faculty course release, part-time faculty members, research office staff, students, technical/professional staff, visiting researchers
✔ Clerical salaries directly related to dissemination activities, including manuscript preparation
✔ Recruiting costs for research personnel
Case-by-case basis
✔ Costs for staff of collaborating organizations to participate in the research project when permitted in grants such as the College and Community Social Innovation Fund
✔ Severance and separation packages may be eligible with approval from Research & Innovation and subject to the availability of grant funding
INELIGIBLE Employment and Compensation Expenses
✖ Compensation for 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
✖ Any part of the salary, or consulting fee, to the institutional participants or to other persons whose status would make them eligible to apply for grants from the Agency
✖ Management and administrative charges and fees
✖ Maternity/Parental, Medical or Family Medical Leave (Grant Recipients)
✖ Maternity/Parental leave for students and postdoctoral fellows
✖ Relocation costs for research personnel and immediate family
✖ Sabbatical leave salary of full-time college faculty
Goods and Services Expenses
ELIGIBLE Goods and Services
Expenses, usually limited by the Funder to 20% of the budget
✔ The acquisition of goods and services for the funded research/activities must be undertaken in accordance with Humber Polytechnic’s policies and procedures
✔ Books and periodicals required for research (not provided by Humber Polytechnic)
✔ Cellular phones/smartphones/devices, including monthly plan fees, required for research
✔ Computers/Tablets/Printers, software required for research
✔ Consulting/Subcontracting/Professional fees
✔ Dissemination of findings, i.e., through traditional venues as well as videos, website development, website maintenance and other media (includes translation)
✔ Laboratory supplies
✔ Maintenance, operating, warranty for research equipment
✔ Materials, supplies and other consumables necessary to conduct the applied research
✔ Membership fees for professional associations or scientific societies
✔ Office supplies required for the research project that are not provided by Humber Polytechnic
✔ Parking fees for vehicles for field work
✔ Parts and materials for prototype development, if the prototype will be owned by the college at the conclusion of the grant
INELIGIBLE Goods and Services Expenses
✖ Basic services such as heat, light, water, compressed air, distilled water, vacuums, and janitorial services supplied to all laboratories in a research facility
✖ Consulting fees for 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
✖ Consulting fees for technical or professional services from service providers who have an existing relationship with the partnering company
✖ Consulting fees for testing required to certify a partnering company’s product, process, or service
✖ Costs involved in the preparation of teaching materials
✖ Depreciation of the equipment used
✖ Home internet
✖ Indirect costs (e.g., utilities, legal & financial administration, IT services)
✖ Insurance costs for buildings
✖ Late fees
✖ Library acquisitions, computer/software and other information services provided by Humber
✖ Moving out of a laboratory
✖ Office furniture
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Goods and Services Expenses continued…
ELIGIBLE Goods and Services Expenses continued…
✔ Patenting expenses including college legal fees (for college portion of patent ownership)
✔ Professional training or development, specific to the research project
✔ Publication fees
✔ Research dissemination
✔ Research equipment including extended warranty, freight, brokerage/custom fees, staff, training, transportation, maintenance, operating, insurance
✔ Safe disposal of waste
✔ Sales taxes to which an exemption or rebate applies
✔ Space rental
✔ Specialized software for research
✔ Staff training to utilize specialized research equipment
Case-by-case basis
✔ Access fees for Research Centre facilities or equipment may be recovered for the incremental costs of materials, supplies and staffing. There is no internal fee to use college-owned space or equipment.
✔ Construction, renovation, or rental of laboratories
✔ Equipment storage, if not available on campus
✔ Insurance for equipment and research vehicles
✔ Membership in professional associations or scientific societies
INELIGIBLE Goods and Services Expenses continued…
✖ Regular/personal-use clothing
✖ Regulatory compliance costs (e.g., research ethics review, biohazard, radiation safety)
✖ Routine testing of samples of products or provision of technical consulting
✖ Telephone connection, rental, voice mail, installation of lines
Travel and Travel-Related Subsistence Expenses
ELIGIBLE Travel and TravelRelated Subsistence Expenses
✔ All travel and travel-related subsistence expenditures (meals and accommodation) must align with Humber College’s relevant policies and procedures
Note: International travel requires VP approval. Please contact Research & Innovation (research@humber.ca)
✔ Attend research conferences/lectures, conduct field work, visit manufacturers to select major equipment purchases
✔ Conference/seminar registration fees
✔ Cost (most economical) of: airfare, ground transportation, rental vehicle, mileage for personal vehicle, parking fees, tolls, accommodation
✔ Direct research expenses related to field work
✔ Entry passport, visa, immunization, baggage fees
✔ Meals and non-alcoholic beverages
✔ Passport and immigration fees
✔ Safety-related expenses for field work, such as protective gear, immunizations, etc.
✔ Travel cancellation insurance
✔ Visa expenses for international travel
Case-by-case basis
✔ Laundry/Dry Cleaning if travelling for five (5) consecutive days or more
✔ Travel health insurance for research personnel who do not receive any such benefits from Humber College and/or other sources
✔ Travel seat reservation charges
INELIGIBLE Travel and TravelRelated Subsistence Expenses
✖ Alcoholic beverages
✖ Commuting costs between residence and place of employment
✖ Reimbursement for airfare purchased with frequent flyer points
✖ Dependent care
Hospitality Expenses
ELIGIBLE Hospitality Expenses
✔ Hospitality must be in accordance with Humber College’s relevant policies and procedures
✔ Hospitality costs for meetings involving grantee and external attendees for communication and networking purposes (non-alcoholic refreshments)
✔ Gratuities (not to exceed 15%)
Gifts, Honoraria and Incentives
INELIGIBLE Hospitality Expenses
✖ Alcohol and entertainment costs
✖ Food, drink, entertainment purchases for regular meetings with Humber College faculty, staff, or students
ELIGIBLE Gifts, Honoraria and Incentives
✔ Gifts, honoraria and incentives directly related to the research must be in accordance with Humber College’s policies and procedures. For example, a student volunteering on research project may receive a $10 gift card if has been reviewed and approved in the research project budget.
✔ Payments/gifts to Research Study Participants (e.g. subject payments)
✔ Honoraria paid to guest speakers
Links
Tri-Agency Guide of Financial Administration (TAGFA) https://www.nserc-crsng.gc.ca/ InterAgency-Interorganismes/TAFA-AFTO/guide-guide_eng.asp
Humber Policies and Procedures Resource https://humber.ca/legal-and-risk-management/ policies.html
Terms
Direct Costs: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/ guide-guide_eng.asp#a-a8
Effective and economical: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/ TAFA-AFTO/guide-guide_eng.asp#a-a10
Gifts: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/guideguide_eng.asp#a-a13
Goods: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/guideguide_eng.asp#a-a14
Honoraria: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/guideguide_eng.asp#a-a17
Incentives: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/guideguide_eng.asp#a-a19
Individuals who conduct research independently: https://www.nserc-crsng.gc.ca/ InterAgency-Interorganismes/TAFA-AFTO/guide-guide_eng.asp#a-a20
Personal gain: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/ guide-guide_eng.asp#a-a25
Research personnel: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFAAFTO/guide-guide_eng.asp#a-a28
Services: https://www.nserc-crsng.gc.ca/InterAgency-Interorganismes/TAFA-AFTO/guideguide_eng.asp#a-a32