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	-