Sabbatical Research Grant

Meaning of “Research”

As stated in the Canada Revenue Agency’s Interpretation Bulletin IT-75R4, research must involve a critical or scientific inquiry aiming at the discovery of new facts or the development of new interpretations or applications. The university can only approve these salary conversions if the application meets all the requirements of the terms of the Income Tax Act of Canada, articles 56(1)(n) and (o).

Important Information

• Once the grant has been awarded, the funds are no longer considered to be salary, but constitute a research grant, which is subject to the regulations of the program and the research-related policies of the university.
• The grant may be used for all the purposes of a grant-in-aid, except salary for the Principal Investigator (PI).
• Grants awarded under this program are regarded as taxable income; however, the grant payment(s) will be treated as T4A income for tax purposes and accordingly, no income tax will be deducted by the university.
• The grant will be administered by the researcher, and the responsibility for dealing with the Canada Revenue Agency (CRA) on any tax-related matters shall be the researcher’s alone.

The following are NOT recognized as deductible expenses:

• Personal or living expenses: If, while engaged in the research work, a faculty member establishes a temporary base in a place other than their home, the CRA may consider them to be temporarily residing in that place rather than travelling. If a temporary residence is established, then living expenses, including meals and lodging, may not be claimed by them as a research expense while away from home in the course of carrying out the work.
• Expenses in respect of which the individual has been reimbursed, or expenses that are otherwise deductible in computing their income for the year.

Submission and Adjudication

Step 1: One original application should be submitted to the Chair/School Director. The Chair/School Director and Faculty Dean will approve it in accordance with the following criteria:

1. The topic of research is timely and in the applicant’s area of specialization.
2. The research will be of benefit to the university.
3. The budget request appears reasonable and justifiable.
4. The amount of the research grant requested is reasonably commensurate with the value of the reduction in the normal workload of the applicant.

Step 2: Submit your completed application and CV (an NSERC, SSHRC or CIHR CV is preferable), including a list of publications and research grants, to coris@carleton.ca.

Application Deadline: Must be submitted at least one month prior to the start of the sabbatical leave

Application Form

Application Guidelines

Please direct any questions pertaining to this grant to coris@carleton.ca.

Sabbatical Leave Grants as per article 20.4(h) of the CUASA Collective Agreement are administered by the Deputy Provost’s Office

Contact Us

Christine Rivas

• Assistant Director, Research Services