Budget categories and items – Canada Book Fund

The Department of Canadian Heritage has established standard budget categories and items that must be used in project budgets received with funding applications for the Canada Book Fund (CBF).

When building your project budget, refer to the tables below for expense and revenue categories. These categories will also be used in the contribution agreement, should your application be approved. See a budget example for expenses and revenues.

Please consider the points below as you build your project budget.

Expense categories

  • The list was built based on projects received by the program over the last few years. The program believes that most expenses and revenues can be classified under the categories and items listed, but is aware that items on the list are not mutually exclusive. Certain elements of your project budget could be classified under more than one category.
  • If for a specific expense or revenue you can't find an appropriate category or item, the categories "Other Project Expenses", "Other Type of Funding" or the items "Other (specify)" for the relevant category can be used with an explanatory note.
  • Please note that you don't have to use all the expense items on the list if it is not relevant. If, for example, in "Event/Venues", you have a stage equipment rental expense, you can add it to your other equipment rental under "Equipment rental".

Eligibility of expenses

  • All project expenses must be included in the budget, even if they are ineligible. Please note that the list of expense categories and items includes both eligible and ineligible expenses (for example, hospitality expenses are ineligible but are on the list). For more information, we refer you to the Eligible Expenses section in the Application Guidelines.
  • Program officers must be able to clearly identify ineligible expenses. If your budget includes an eligible and an ineligible expense that correspond to the same expense item, please present them separately on two lines.

Balancing your budget

  • The budget must balance overall per government fiscal year (April 1 to March 31) with cash expenses corresponding to cash revenues and in-kind expenses corresponding to in-kind revenues.

Instructions for specific revenue or expense categories

  • The category "Training/Professional Development" is for expenditures related to the internal needs of the applicant with respect to training (for example, staff training following implementation of new marketing software). Expenses related to Professional Development projects are to be distributed throughout the other categories.
  • Revenues from public sources will be listed under the categories "Federal" and "Other Level of Government Funding" and under the "Summary – Government contribution" item in the "In-Kind Revenue" category. When revenue from public sources is forecasted, please include the departments or organizations providing the funding.
  • Travel expenses (travel, accommodation, per diem) must comply with the Travel on government business directive. Therefore, these expenses need to appear independently in the "Travel" category and not be included with other expenses elsewhere in the budget.
  • If the budget includes salaries, please provide a separate list indicating the position of the individual, the time he or she will spend on the project and the total amount of the expense for each employee or contract worker. Fees or honoraria for consultants must be detailed in the application form (Part D – Forecasts).

Budget categories in reporting

  • Since the categories and items from the list will be used in the contribution agreement, you will also need to use them in your interim and final financial reports.
  • Some of the budget items you will choose in building your budget may not be the same as the terms used by your organization to describe its expenses and revenues in its internal documents (for example, in your organization's accounting system).
  • To facilitate reporting, it is recommended to document the differences between your internal documents and the project budget you submit to the program (for example, in a "Comments" column or in footnotes in the project budget or in a reference document for your files).

Standard expense categories and items

Expense Categories Expense Items Comments and examples
Consultant-Professional Fees Consultants An individual, from outside an organization, who provides advice or services in his or her area of expertise. Also include here any fees or honoraria for human resources from outside the organization.
Consultant-Professional Fees Other (specify) -
Artists and Performers Canadian author fees -
Artists and Performers Foreign author fees -
Artists and Performers Artists Fees Excludes author fees.
Artists and Performers Artistic expenses For example, costs related to booking a show.
Artists and Performers Rights and royalties Copyright, SOCAN fees, etc.
Artists and Performers Other (specify) -
Event/Venues Venue rental Rental of rooms, theatres, auditorium, or other locations for events, professional development sessions, etc.
Event/Venues Site venue expenses Security, rental of tents, traffic barriers, portable toilets, event or venue insurance, permits, cleaning, etc.
Event/Venues Stage/sound and lights -
Event/Venues Equipment rental -
Event/Venues Production Costs Expenses related to the production of an activity or event, for example, box office or mobile communication costs.
Event/Venues Other (specify) -
Travel Travel - Canadian authors Travel includes all means of transportation.
Travel Accommodation - Canadian Authors -
Travel Per diem (meals) - Canadian authors -
Travel Travel - Foreign authors Include here the transportation, accommodation and per dia of foreign authors.
Travel Accommodation - Other (specify) Accommodation for individuals who are not authors - for example staff or professional development speakers.
Travel Travel - Other (specify) Travel for individuals who are not authors - for example staff or professional development speakers.
Travel Freight cost Shipping
Travel Other (specify) -
Training/Professional Development Staff training For example, costs related to attendance of an employee or volunteer to a training event (registration, networking expenses, mentoring costs).
Training/Professional Development Membership fees For example, membership fees for staff to a professional organization.
Training/Professional Development Conference fees and expenses For example, fees for staff to attend conferences. Does not include travel, accommodation or per dia.
Training/Professional Development Other (specify) -
Entertainment Artist Excludes authors.
Entertainment Other (specify) -
Promotion and Communication Marketing and Promotion Includes developing of and advertising on websites and social media for promotional purposes.
Promotion and Communication Advertising Television, radio, internet, etc.
Promotion and Communication Publishing/printing For example, graphic design or distribution of flyers, posters, banners, guides, catalogues, etc.
Promotion and Communication Press conference -
Promotion and Communication Translation services For example, promotional material.
Promotion and Communication Signage -
Promotion and Communication Other (specify) -
Outreach Outreach expenses For example, expenses for initiatives geared towards industry organizations/members (an informational website for actors of the book supply chain or expenses related to recruiting speakers and participants to an industry conference, etc.).
Outreach Other (specify) -
Environment Assessment Environment assessment cost -
Hospitality Food & beverages -
Hospitality Ceremonies Includes receptions.
Hospitality Prizes Grants, gifts, etc.
Hospitality Other (specify) -
Administration Expenses Salaries, fees and benefits Remuneration to employees of the organization or to human resources from outside the organization who provide support for the project, but who don't work directly on it, for example administrative support and accounting and legal services. This item includes any type of compensation: salaries, honorariums, commissions, benefits, etc. These salaries are included in the calculation of maximum allowable administrative expenses (15% of non-administrative eligible expenses). This information is also available under “Eligible Expenses” in the Application Guidelines.
Administration Expenses General Administration This item includes ancillary expenses related to administering the project that ensure it runs smoothly, such as general office supplies and expenses. These expenses are included in the calculation of the maximum allowable administrative expenses (15% of non-administrative eligible expenses).
Administration Expenses Other (specify) -
Equipment Expenses Purchase of equipment -
Equipment Expenses Software purchase Includes licences.
Equipment Expenses Repair and maintenance -
Equipment Expenses Artistic/Educational Material For example, professional development material and handouts.
Equipment Expenses Software development -
Equipment Expenses Rental of equipment -
Equipment Expenses Other (specify) -
Volunteer Support Training -
Volunteer Support Food and non-alcoholic beverages -
Volunteer Support Distinctive clothing -
Volunteer Support Recognition -
Volunteer Support Other (specify) -
Capital Expenses Other (specify) An expense assumed by the entity to acquire, construct, develop, enhance or improve an asset which will have benefits to the organization over a number of years.
Other Project Expenses Salaries, fees and benefits

The portion of an employee's or intern’s salary directly related to time spent on the project. This includes any type of compensation: salaries, commissions, benefits, etc.

The salary paid to the intern must comply with minimum-wage legislation in the province where the intern will work.

Other Project Expenses Other (specify) -
In-kind Expenses Administration Please find more information about in-kind contributions under “Eligible Expenses” in the Application guidelines.
In-kind Expenses Site venue expenses -
In-kind Expenses Promotion and marketing Includes communications expenses.
In-kind Expenses Transportation, meals and accommodation -
In-kind Expenses Professional fees -
In-kind Expenses Hospitality fees -
In-kind Expenses Other (specify) -

Standard revenue categories and items

Revenue Categories Revenue Items Comments and examples
Earned Revenue Box office revenues, admission, ticket sales -
Earned Revenue Subscription or membership -
Earned Revenue Sales of merchandising and other products May include book sales.
Earned Revenue Registration revenues -
Earned Revenue Rentals -
Earned Revenue Other (specify) -
Private Sector Funding Donations -
Private Sector Funding Sponsorships -
Private Sector Funding Foundations -
Private Sector Funding Fundraising activities -
Private Sector Funding Other (specify) -
Federal PCH program funding Amount requested from Support to Organizations component of the Canada Book Fund.
Federal PCH other program funding Amount requested or allocated from a PCH program other than Support for Organizations component of the Canada Book Fund.
Federal Other department funding -
Federal Other Federal Government or Agency Funding Please include any Canada Council for the Arts funding here.
Other Level of Government Funding Provincial/Territorial Government -
Other Level of Government Funding Provincial/Territorial Agencies -
Other Level of Government Funding Municipal Government or Agency -
Other Level of Government Funding Regional Government or Agency -
Other Level of Government Funding Other (specify) -
Other Type of Funding University -
Other Type of Funding Other (specify) -
Applicant Funding Applicant contribution -
Applicant Funding Applicant In-kind contribution -
Applicant Funding Other (specify) -
In-kind Revenue Summary - Private Sector Please find more information about in-kind contributions under “Eligible Expenses” in the Application guidelines.
In-kind Revenue Summary - Governmental contribution -
In-kind Revenue Other (specify) -
Foreign Foreign government Includes reimbursement of Value Added Tax paid outside Canada.
Foreign Other (specify) -

Budget example – Expenses

Expense Category Expense Item Amount Comment
Artists and Performers Canadian author fees $13,000 -
Other Project Expenses Salaries, fees and benefits $35,000 Director general ($20,000, 33% of her time, full-time employee) and Artistic coordinator ($15,000, 100% of his time, 15 hours a week)
Consultants-Professional Fees Consultants $3,000 Media relations consultant
Promotion and Communication Signage $1,000 Footnote 1
Event/Venues Venue rental $2,500 Public readings - Canadian authors
Event/Venues Venue rental $1,000 Public readings - foreign authors (ineligible expense)
Event/Venues Stage/sound and lights $2,000 -
In-kind Expenses Promotion and marketing $4,000 Ads in local papers
Administration Expenses Salaries, fees and benefits $1,500 Administrative assistant (5% of her time)
Administration Expenses General Administration $2,000 -
Total $65,000 -

Budget example – Revenues

Revenue Category Revenue Item Amount Comment
Federal PCH program funding $15,000 Canada Book Fund
Federal PCH other program funding $5,000 Development of Official-Language Communities Program
Federal Other Federal Government or Agency Funding $10,000 Canada Council for the Arts
Other Level of Government Funding Provincial/territorial Government $6,000 Provincial Tourism Department
Earned Revenue Box office revenues, admission, ticket sales $13,000 -
Earned Revenue Sales of merchandising and other products $5,000 Sales of festival merchandise (t-shirts, bags, etc.)
In-kind Revenue Summary – Private Sector $4,000 -
Applicant Funding Applicant contribution $7,000 -
Total $65,000 -
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