Eligible Costs

The Host Institution will ensure that PMRF grants are used only for eligible project expenditures, and that all goods and services are acquired in a commercially reasonable manner to achieve the best value for money spent. The Host Institution agrees that any portion of the grant that has not been used to pay for eligible project expenditures shall be repaid to OICR upon demand, including interest accrued.

Eligible Project Expenditures may include:

  • Salaries and fringe benefits for research associates, technicians, and other highly qualified personnel working directly on the project, calculated using the employee’s actual base salary amount plus actual fringe benefits amount;
  • Stipends for trainees (summer students, graduate students, postdoctoral fellows, medical fellows), calculated at the rate prescribed by the institutional policies of the Eligible Host Institution at which the research will be conducted. If there are no such written policies, the rates currently in effect for similarly qualified personnel under Canadian Institutes of Health Research trainee programs will be used;
  • Research equipment and other infrastructure identified in the proposal and agreed upon following grant panel review, up to a limit of 10 per cent of the total direct budget;
  • Laboratory materials and supplies;
  • Infrastructure costs to link sites (e.g., web-based communications, database sharing);
  • Expenses related to the purchase of human tumours and other specimens from the Ontario Tumour Bank;
  • Research travel and accommodation (i.e., the actual cost of travel and accommodation incurred by the research staff). Such travel must be necessary for the successful completion of the project and requested and approved by the review panel, and is limited to a total of five per cent of the amount of the grant. Appropriate records of travel expenditures and their purpose must be maintained. Travel must always be by the most practical and economical method. When air is the most practical and economical method, only the cost of an economy class flight will be reimbursed by OICR funds;
  • Expenses and/or consulting fees incurred for the development of a commercial plan for specific Intellectual Property, where appropriate, to a maximum of three per cent of the amount of the grant. The use of outside expertise for the preparation of a successful commercial plan will be considered an eligible expense (capped at $5,000.00 CDN) if it is a contract with another academic institution, a business development office, a private consultant, or equivalent. Patent costs (capped at $5,000.00 CDN) must be covered on a 50/50 basis with the Host Institution. All such expenses must be fully justified;
  • Costs of non-recoverable taxes (i.e., HST); and
  • Where OICR program and platform services will be used, the agreed budget amount based on the cost recovery basis will be retained within OICR.

Ineligible Project Expenditures

Ineligible Project Expenditures include:

  • Salaries and fringe benefits for PIs or Co-applicants;
  • Insurance for equipment purchased with OICR funds;
  • Fringe benefits (e.g., Canada Pension Plan, Employment Insurance, Health Taxes) for trainees;
  • Any cost which cannot be directly allocated to the Project (see Indirect Costs below);
  • Pre-award or retroactive costs;
  • Any funding for any PMRF project where there is significant scientific overlap with an existing project (e.g., a specific research objective and/or the research design for accomplishing the objective are the same or closely related in two or more applications or awards);
  • PMRF funds directed outside of the Province of Ontario without the express written permission of OICR.

Indirect Costs

Applicants should not include a value for indirect costs (i.e., overhead for facilities and administrative costs) to the proposed budget at the time of the application. OICR will add 30 per cent of the proposed budget to all successful PMRF grants to cover institutional overhead. The total amount of the Grant that can be allocated for overhead will be listed in the Notice of Award issued to the Host Institution. Awards for equipment and services are not eligible to incur overhead/indirect costs.