Appendices for
Policy on Research Contracts and the
Recovery of Indirect Costs of Research
Updated January 12, 2005
To request an official copy of this policy and appendices, contact:
The Office of the Governing Council
Room 106, Simcoe Hall
27 King's College Circle
University of Toronto
Toronto, Ontario
M5S 1A1
Phone: 416-978-6576
Fax: 416-978-8182
E-mail: governing.council@utoronto.ca
Website: http://www.utoronto.ca/govcncl/
APPENDIX A
Overhead Rates on Research Contracts
Standard Rate
40% of total direct costs
Government of Canada Rate
(a) Government Departments and Agencies
65% of on-campus salaries, wages and benefits
30% of off-campus salaries, wages and benefits
2% of travel and living expenses
(b) Canadian International Development Agency (CIDA)
54% of salaries, wages and benefits
(c) International Development Research Centre (IDRC)
13% of total direct costs
Government of Ontario Rates
(a) Government Departments and Agencies
30% of total direct costs*
(b) Ontario Centres of Excellence (OCE)
35% of total direct costs*
U.S. Federal Government Rate
44.3% of total direct costs, excluding capital expenditures and subcontract amounts in excess of $25,000 each.
* supplemented by payments from the Ontario Research Performance Fund to reach a maximum of 40%
APPENDIX B
Overhead Rates on Research Grants
Companies, Industrial Consortia and Government* Departments and Agencies
20% of total direct costs
Foundations (where applicable)
10% of total direct costs
*except
