| Contract | Rate | Comments |
|---|---|---|
| Industry | 40% | N/A |
| Leveraged Industry | 20% | If research is sponsored by both an industry partner and granting agency, only the industry portion will have indirect costs applied |
| Canadian Federal Government | 25% | Includes Agencies, Departments and Crown Corporations |
| Public Works and Government Services Canada (PWGSC) | 65% on salaries and benefits 30% on students | N/A |
| Not For Profit | 10-20 % | Depends upon the specific case and organization |
| Canadian Provincial Government | 25% | N/A |
| Canadian Municipal Government | 25% | N/A |
| US Federal Government (except health and social sciences) | On campus: 39.40% Off-campus: 13.40% | Department of Defense (DoD), National Science Foundation (NSF), etc. |
| US federal Government, department of health and social sciences | Variable | Please contact IREX for the rate i.e.: National Institute of Health (NIH) |
Indirect costs of research
Indirect costs applied to research services contracts and to grant-related programs.
Research services contracts
Grant-related programs
| Grant | Rate | Comments |
| NSERC | CREATE: 0% Alliance:
Ideas 2 Innovation (I2I): Phase 1: 0% Phase 2:
| There are a number of programs from NSERC and the general approach is to apply 20% to any industry portion involved within a specific program. Grant portions will always have 0% applied. |
| CIHR | 0% | N/A |
| SSHRC | 0% | N/A |
| Genome Canada | Grant portion - 0% Industry portion - 20% | N/A |
| MITACS | 0% | N/A |
Ontario Centres of Excellence (OCE) | AVIN - 0% ENQOR - 10% VIP - 20% | Rates applied to industry portion only |
Ontario Research Fund – Research Excellence (ORF-RE) | ORF-RE Grant portion - 40% Industry portion - 20 % | The ORF grant includes both direct and indirect costs, if we apply the ministry formula, the effective rate is 28.57% |
| CFI | 0% | N/A |
| Internation Research Development Center (IRDC) | 13% | N/A |
| Canadian or foreign foundations sponsoring research | Variable | |
| 15% | Applicable if the total of direct cost is greater than 75 000$ |
| 10% |