Athabasca University Policy

Research Grant In Lieu of Salary (RGILS) Policy

Department Policy Number

Effective Date

Revised February 2004

Purpose

Under certain conditions, Athabasca University staff conducting research may be entitled to receive a grant in lieu of salary. The purpose of this policy is to set and clarify those conditions and the processes for review and approval. Currently, Research Grants in Lieu of Salary are included within the AUFA Terms and Conditions in sections 13.3.3 and 13.4.6 (Professional Development – Research), 14.11 (Annual Research Leave) and 15.5.7 (Research and Study Leave).

This policy broadens the current conditions to include approved research leaves other than Professional Development – Research, Annual Research Leave and Research and Study leave (e.g., President’s Award for Research and Scholarly Excellence).

Definitions

Policy

1. AU eligible staff members (as defined above) may apply to receive a research grant in lieu of salary. The grant may be expended for all the purposes in support of the research, except for the salary of the principal investigator. The grant covers only approved research expenditures and is not intended to cover projects directed at teaching or the development of teaching (course development, professional development) or teaching-related skills.
   
   
2. Staff members applying for a RGILS must be on an approved research leave.
   
   
3. Staff members may apply to convert salary to a research grant up to a maximum of 50% of the salary otherwise expected while on the leave. The grant request must not exceed anticipated research expenses.
   
   
4. The grant must be for a specific ‘term’ research project, be peer reviewed to assess the validity of the research, and have a clearly defined start and end date as well as specific outcomes. In the case of term staff members, the start and end date of the project must fall within the employment term.
   
   
5. The start and end dates of the project must fall within the same calendar year. If the project spans calendar years, it must be split into two projects and a second application must be made.
   
   
6. Once the research grant has been awarded, the funds are no longer considered to be salary but constitute a research grant which is subject to the research related policies of the University and all applicable financial policies of the University.
   
   
7. The research grant will be issued without any income tax withholdings, however it will be reported on a T4-A form. The grant is subject to stringent tax regulations and the onus is on the employee to ensure employment income tax reporting and that the expenses incurred qualify as allowable deductions against the research grant. The employee is responsible for reporting to the Canada Revenue Agency (CRA).
   

Regulation

CRA Income Tax Regulation (see IT Bulletin IT-75R4 issued June 18, 2003)

AUFA Terms and Conditions – sections 13.3.3, 13.4.6, 14.11, & 15.5.7

Procedure

1. All applications for Research Grants in Lieu of Salary will be reviewed/approved by the Academic Research Committee (ARC). Reviews will normally be undertaken twice per year (April 1 and October 1 deadline).
   
   
2. Application forms are available at http://www.athabascau.ca/research/ethics/docs/GrantInLieuOfSal.doc and include guidelines regarding eligible/non-eligible expenditures.
   
   
3. Applications will be assessed on the basis of the quality, validity and description of the research proposed, the justification of the budgeted expenditures in relation to the proposal, and the applicant’s past research record. Applications must include a copy of the approved leave request. The ARC may consult with internal or external assessors where appropriate, and may also reduce the grant or reject specific line items for any budgeted expenses if they are not justified or do not relate to the research proposal.
   
   
4. Once approved, the Research Centre, on behalf of ARC, will send written notification to the employee with a copy to Human Resources.
   
   
5. Human Resources processes the grant with the regular month end pay, normally in the first month of the leave. The corresponding salary reductions are prorated over the term of the project.
   
   
6. A report regarding the research must be submitted within 3 months of the end of the leave.
   

Approved by

President, May 2004

Amended Date/Motion No.

Related References, Policies, and Procedures

RGILS Application Form and Guidelines

Applicable Legislation/Regulation

CRA Regulations

Responsible Position/Department

Maintained by the Office of Research Services

Reviewed every two years.

Keywords

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K. Zimmermann, Office of the President, August 2004