As stated in the Collective Agreement, article 26.5 or 34.3, professors on "sabbatical" or on a "duly approved research leave" may receive part of their salary as a research grant.
As stated in Canada Customs and 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, article 56(1) (n) and (o).
Special attention must be given to the definitions and exclusions contained in Canada Customs and Revenue Agency's Interpretation Bulletin IT-75R4, in particular:
- RESEARCH (#21): "... "research" involves a critical or scientific inquiry aimed at the discovery of new facts, or the development of new interpretations or applications."
For additional information, please refer to the following sites:
Because this research grant will be reported on a T4-A form it will be your responsibility to ensure that all expenditures claimed on your income tax return, under this research grant, are allowed. It is not permitted to use funds for the training or education or the recipient or for the purchase of computers for personal use.
Important documents during a sabbatical leave:
In order to support researchers who work on their research project during a sabbatical leave, the Research Management Services created the following documents:
To apply for conversion of salary to a research grant (Collective Agreement Article 26.5 or 34.3):
- Complete the Online RE form and have it signed by the Researcher/Requester, the Chair of the Department or Director as well as the Dean of the Faculty
- Provide a description of a specific research project justifying the proposed research expenses with the application; this description should be clear enough to allow for an evaluation by the School of Graduate Studies and Research)
- Include a short common CV or equivalent
- Send the complete application to Research Management Services
Applications should be submitted three months prior to the start date of the "sabbatical" or "duly approved research leave".