HST applies to all costs and equipment purchases, including imported items. The rebated tax rate is embedded in the internal spreadsheet.
A substantial amount of time may pass between the initial application stage and the actual receipt of goods. The Office of Research has implemented the use of cushioned rates of exchange to allow for fluctuation. Do not use current rates of exchange . The rate to be used, column G on the Excel spreadsheet is:
Rates effective March 3, 2021 subject to change.
If the currency rate you require is not listed above, please contact Research Financial Services at firstname.lastname@example.org.
Construction / Renovation
Please contact Physical Resources (x53854) for any projects involving construction or renovation. You may need to complete the Work Order Form, located on the Physical Resources web site.
The CFI expects institutions to start the construction/renovation component of the project within 18 months following the award announcement. This means that contracts for construction or renovation must have been finalized and the work begun. Should an institution not be able to reach the building phase of the project within that time frame, it must provide the CFI with an explanation for this delay. If a compelling justification is provided, the CFI will consider an extension.
If changes have been made to the information provided in the application (e.g.. changes in floor plans, size and nature of the space, etc.), the institution must notify the CFI of these changes. The institution must do so even if the changes result in little or no impact on the total construction or renovation cost. Revised floor plans and associated information must be forwarded to the CFI along with the Itemized List. If the CFI is not notified of any changes, the information provided in the application will form the basis for the Award Agreement.
Keep in mind that, if construction/renovation costs turn out to be higher than the amount requested from CFI, the CFI will not allow savings in equipment costs to be used to cover any shortfall in construction or renovations.
Tip: Remove all furniture and equipment from the construction cost. Group them together and create a separate line item.
Tip 2: Make sure you consider both the physical and mechanical requirements of your requested infrastructure.
When justifying any personnel costs, make sure that the tasks to be performed relate to the implementation, installation and set up of the infrastructure only. Do not include any personnel costs associated with the ongoing operations after the infrastructure is in place.
The CFI Policy and Program Guide indicates that time records, signed by the individual and approved by the supervisor, supporting the amount of time and the activities performed (e.g. timesheets) are to be completed. A sample timesheet is available from the Office of Research web site. This will provide documentation to properly support the number of hours spent doing the activities described in the Itemized List submitted upon award finalization.
The information in this form must be compiled on a regular (bi-weekly) basis and used to calculate the total number of hours spent towards the CFI project. This total is multiplied by the individual’s salary rate and used to allocate a portion of the individual’s salary cost to the CFI project. The nature of the work performed is reviewed to ensure it is eligible (i.e. same as indicated in the Itemized List). The timesheets must be kept on file as supporting documentation. At a minimum, copies of this form must be provided annually to the Office of Research, but it is preferred that copies be provided as they are completed.
Supplies and Consumables
The CFI supports infrastructure costs. Supplies and consumables are not allowed.
Examples of non-eligible costs include meeting rooms, offices, personnel costs for administrative staff and faculty, conference travel, operating costs to conduct research, office supplies, photocopying, equipment maintenance and service costs, consumables.