Line 104 - Net research grants

A research grant is generally money you are given to pay for your expenses needed to carry out a research project.

You cannot claim expenses that are more than the amount of your research grants.

The following are allowable research expenses:

• salary or wages paid to an assistant;
• the cost of minor equipment and supplies;
• laboratory charges; and
• travelling expenses (including meals and lodging) that were incurred while travelling:
  • between your home and the place where you temporarily lived while doing the research work;
  • from one temporary work location to another; or
  • on field trips connected with your research work.

Note
If you lived temporarily in a place other than your home, the amount paid for meals, lodging, and living expenses is considered personal. Therefore, it is not an allowable research expense, unless it was incurred while travelling.

The following are not allowable research expenses:

• personal and living expenses (other than the travelling expenses mentioned above);
• expenses that have been reimbursed, except when the amount reimbursed is included in the grant received;
• expenses that otherwise are deductible when you calculate your income for the year;
• expenses that are unreasonable under the circumstances; and
• expenses paid for you by a university, hospital, or similar institution.

Completing your tax return

Enter on line 104, the amount of your research grant minus any allowable expenses (your expenses cannot be more than the amount of your research grants).

Attach to your paper tax return a list of your expenses. Keep your supporting documents in case we ask to see them at a later date.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• IT-340, Scholarships, Fellowships, Bursaries and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Income
• IT-75, Scholarships, Fellowships, Bursaries, Prizes, Research Grants and Financial Assistance