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Budget submission guidance

All applicants for funding should refer to this budget submission guidance for detailed information on eligible and ineligible items under the settlement and resettlement programs. This guide will help applicants complete the funding portion of an application located in Section 8: Budget in the Partner Portal.

  • Only complete the sections that apply to your application.
  • The overall cost of the proposed project should be as accurate as possible.
  • Successful applicants will be asked to provide additional budget details during the negotiation phase, in order to finalize amounts.
  • The amount of funding and scope of activities that will be supported by IRCC will be contingent on the satisfactory negotiation of a grant or contribution agreement. Any expenditure incurred prior to the signing of the funding agreement by IRCC or prior to IRCC’s approved project start date, or any costs related to the preparation of an application, will not be reimbursed.
  • When providing budget details, note that IRCC will only fund its proportionate share of the total costs (for example, if it is proposed that an employee works only 30% of their time on the project, IRCC will only fund up to 30% of the total salary cost).
  • Where costs are shared among different funders and/or projects, a cost allocation matrix is required to ensure the costs are fairly distributed. This should include the methodology used to determine cost drivers (for example, square footage, full-time equivalents, etc.) and the breakdown by funders including IRCC’s share.
  • The eligible portion of GST/HST and where applicable PST, should be calculated into the proposed project costs.

See below for the Canadian GST/PST eligible rates.

Select a province

  • Alberta
  • British Columbia
  • Manitoba
  • New Brunswick
  • Newfoundland and Labrador
  • Northwest Territories
  • Nova Scotia
  • Nunavut
  • Ontario
  • Prince Edward Island
  • Quebec
  • Saskatchewan
  • Yukon

Links to Canada Revenue Agency and Revenu Québec

Consult the Government of Canada website for up-to-date GST/PST eligible rates.

Settlement and Resettlement Assistance Programs - Eligible and Ineligible Costs

In this section

Program Delivery Costs: Settlement and Resettlement Assistance Programs

The following information outlines eligible and ineligible program delivery related costs under the Settlement and Resettlement Assistance Programs (RAP). Additional program delivery related information is also outlined under the respective program-specific sections (i.e. Settlement Program only and RAP only).

Salaries, Wages and Benefits

IRCC contributes toward the proposed costs related to the position providing services under a funding agreement, not the individual. IRCC will contribute to the costs of a position, for example, a language instructor. If the person hired for this position were to take parental leave, IRCC would no longer contribute to their salary costs. IRCC would contribute to the cost of replacement staff.

Gross Salaries and Wages
  • IRCC salary contributions will reflect the prevailing rates for similar jobs and qualifications in the local labour market. IRCC may limit its contribution to only a portion of the salary if rates are not aligned with similar positions within the local labour market. Proposed salary rates should also correspond to the applicant’s current salary grid.
  • When preparing the budget form:
    • Each part-time and full-time position, if applicable, should be listed by job title and grouped in the same category (for example, under the Settlement Program, 20 language instructors or under RAP, 3 reception house staff);
    • The rates of pay, hours of work per week and number of weeks (or any other frequency based on the pay frequency) should be listed for each position;
    • For full-time positions, either fully or partially funded by IRCC, where salary is based on an annual rate, the annual salary (pro-rated, if applicable) should be listed; and
    • For shared costs, the percentage of IRCC’s portion should be clearly stated.
  • Vacation pay and paid leave are eligible expenses; however, IRCC will not fund both for an individual employee.
    • Vacation pay is expressed as a percentage of the wages or salary which is paid to the employee every pay period or as a lump sum payout annually. Where there is no collective agreement, provincial/territorial rates should be consulted when establishing the basis for vacation pay. For temporary/casual employees, earned vacation pay is generally included as part of their regular pay and therefore they do not receive any pay when they are on leave/vacation.
    • Paid leave represents time off separate from vacation leave earned by employees as they work (for example, bereavement, non-statutory holidays if part of the applicant’s personnel policy). Paid leave must be described in the applicant’s internal HR policy or equivalent and apply to all staff, whether IRCC funded or not. IRCC will not fund leave that is accumulated or carried over to the following fiscal year.
    • Vacation leave accumulated within the Department’s fiscal year (i.e. from April to March) and that is paid out is eligible if the applicants HR policy or equivalent stipulates that leave is paid out at the end of the fiscal year. It is expected that vacation leave accumulated during a fiscal year will be taken and/or paid in the same fiscal year.
  • Overtime is an eligible expense under exceptional circumstances, but it should not be anticipated and therefore additional funds to account for overtime should not be included in the budget submission.  
  • Retroactive salary adjustments and one-time signing bonuses resulting from collective agreement bargaining (if ratified and incurred during the funding period of the funding agreement).
  • For language instructors and language leads, the applicant is responsible for determining internal policies surrounding time required for training and implementation, including preparation time. Please note consultation with the Centre for Canadian Language Benchmarks (CCLB) may be required to determine adequate training time.
Mandatory Employment Related Costs (MERCs)
  • MERCs are costs that employers are required to pay based on federal and provincial/territorial laws.
  • MERCs and other benefits need to be individually listed, including the average percentage of wages they represent.
  • MERCs include vacation pay, Employment Insurance (EI) and Canada Pension Plan (CPP).Footnote *
  • Provinces and territories may also require such things as workers’ compensation (for example, Workers’ Compensation Board in Saskatchewan), health taxes (for example, Employers Health Tax in Ontario), education taxes, provincial pension plans, etc.
  • Statutory holidays will be funded according to the employment standards of the province or territory. These must be identified in the employer’s personnel policy or equivalent.
Other Benefits
  • Discretionary benefits as per the employer’s personnel policy or equivalent may include: medical and/or dental insurance plans, life insurance, and/or private pension plans or group registered retirement savings plans administered by a third party.
  • Discretionary benefits must be offered to all staff under the employer’s personnel policy or equivalent, not solely to those staff members funded through IRCC.
  • Where employees do not take full advantage of these benefits the budget submission should reflect an amount that corresponds to the rate of uptake (for example, some employees might decline one or more health care benefits if they are covered under a spousal plan). IRCC is not required to contribute 100% of these benefits.
Ineligible Costs
  • Pay in lieu of benefits, for example employee declines discretionary benefits, but receives percentage of benefit package in lieu.
  • Employee benefits not administered by a third party.
  • Salary costs related to union activities or membership.
  • Retroactive salary adjustments and one-time signing bonuses resulting from collective agreement bargaining that are ratified and/or incurred outside the funding period of an agreement.
  • Termination or severance pay outside of legislated mandatory employer costs (for example, where notice of termination is provided instead of pay).
  • Employee portion of MERCs and benefits which is deducted/claimed from their salary.
  • Income taxes paid on behalf of staff employed on overseas projects.
  • Parental leave, including related top-up costs/benefits, except if legislated as mandatory employer costs.
  • Long-term disability (IRCC can require that the applicant specify what is meant by ‘short term’ in their HR policy. Where there is no provision for this in the HR policy, IRCC defines long-term as greater than 8 weeks), except if legislated as mandatory costs.
  • Long term sick leave.
  • Late fees related to payroll and/or payroll penalties (as assessed by the Canada Revenue Agency or other bodies).
  • Late fees and/or penalties imposed by bank institutions.
  • Paid lunch breaks, except if legislated as mandatory employer costs.
  • Vacation leave that is not taken or used (and the applicants HR policy or equivalent does not stipulate that leave is paid out at the end of the fiscal year).
  • Vacation pay for employees taking vacation outside of the funding period of an agreement or during periods when they are not otherwise employed by the applicant.
  • Pay-out costs related to vacation accumulated under previous funding agreement(s).
  • Pay-out of unused sick-leave accumulated by employees.
  • Extra costs resulting from paid leave, except eligible replacements for language instructors, child care providers and lead teachers. Similar to overtime, costs for short-term sick leave replacements are eligible, but should not be included in the budget submission.
  • Any form of remuneration for volunteer members of boards or other governing bodies.
  • Staff bonuses and/or other discretionary benefits (for example, signing/hiring bonuses, parking, parking added into lease agreements paid for employees to use, a company car, subsidized rent, phone allowance).
  • Costs associated with employee retention and recognition.

Training and Professional Development

  • This line item is to be used to capture all costs associated with professional development for employees. Professional development activities directly related to the activities and objectives of the project, and that improve employee performance in the delivery of services and/or programs (for example, lead teacher training, training for certified language assessors on IRCC assessment tools, anti-racism or equity training, trauma intervention training, etc.) Training and professional development activities can include tuition and registration fees.
  • IRCC will continue to contribute towards the salary costs when an employee is on training. The salary amount should be captured within the Salary, Wages and Benefits line item. If the training instructor is an employee, only the salary costs would be considered eligible.
Ineligible Costs
  • Training and professional development that is directed towards general capacity building of an organization and not tied to delivery of a specific service (for example, general accounting training). Employees hired for a position should have the skills required to perform the duties of their position.
  • Costs for replacement employees hired to work during training and/or professional development activities, with the exception of replacements for language instructors, child care providers and lead teachers.

Travel and Accommodation

  • In order to be eligible for funding, travel must be considered necessary and reasonable for the provision of services, as determined by IRCC.
  • IRCC funded travel should be by the least costly method considering time and expense (mileage, taxi, rental, airfare, etc.).
  • IRCC funded travel is restricted to economy-class equivalent and alternatives to travel must be considered first.
  • Eligible costs include transportation, meals, and accommodation during travel status, specifically related to the delivery of the program, for employees and volunteers only. This includes travel for professional development, workshops, events and training.
    • IRCC will fund the lesser of the rate outlined in the applicant’s internal travel policy, or National Joint Council Travel Directive (meals and mileage up to the allowances set out in the Directive). It should be noted that rates are updated on a regular basis.
  • City rate limits for accommodations in accordance with the National Joint Council Travel Directive will be used by IRCC to guide the assessment of reasonable and maximum costs. Check the directory for city limits and accommodation maximums.
  • In the case of Service Delivery Improvement agreements and pre-arrival services, international travel, accommodation and other related costs are eligible providing they are considered essential, necessary and reasonable for the delivery of the project or projects delivering services overseas.

Note: Travel costs for consultants and/or third party contractors, should be part of the associated fees and included under the Professional and Consultant Fees line item.

Ineligible Costs
  • International travel costs, including international travel for indirect activities outside of Canada (for example, attending conferences).
  • Costs for travel among various office locations and to attend staff meetings, annual general meetings and/or executive or board meetings, as well as, from home to work and/or vice versa.
  • Incidental expenses.

Delivery Assistance Tools and Materials

  • Program-specific delivery assistance tools and associated costs must support direct service delivery to clients and/or the delivery of indirect service activities. This includes stationery supplies (if systematically tracked/coded), for example paper, pens/pencils.
  • Photocopying or printing costs (if systematically tracked/coded) of non-copyrighted and copyrighted material approved for copying which relate directly to program delivery (for example, questionnaires, handouts to newcomers, worksheets for language learners).
  • Copyright fees related to the approved duplication/printing of copyrighted materials.
  • For ongoing programs, textbooks and other instructional material to augment existing delivery materials or to replace what is outdated, broken or unusable.
  • For new programs, the purchase of new delivery tools and materials. Any assets costing more than the equivalent of $1,000 CAD should be included in the Capital cost category.
  • Field trip costs that are directly related to and necessary for the provision of services, for example, transportation to and from the site and admission costs (if applicable).
  • Refreshment costs for snacks and/or beverages necessary to the successful delivery of youth programming.
  • Refreshments costs should be the lesser of the applicant’s policy on food and beverages, or the Standard Cost per Person within the TB Policy on Travel, Hospitality, Conference and Event Expenditures.

Note:

  • Stationery and/or other supply costs not directly associated with program-specific delivery assistance tools should be included under the Administrative cost category. This includes stationery or supplies that may be used for program delivery, but are not systematically tracked/coded.
  • Other photocopying or printing costs (if systemically tracked/coded) and not directly related to program delivery should be included under the Administrative cost category. Costs related to photocopier and/or printer leases should also be included under Administrative costs, unless the equipment leases include an option to buy (and there is reasonable expectation that the lessee will obtain ownership at the end of the lease), then the costs should be included under the Capital cost category.
  • Food and beverage costs associated with an indirect workshop or event should be captured under the Conference and Workshops line item.
  • Costs related to the preparation of publicity material by a centralized marketing department for IRCC funded program projects should be included under the Administrative cost category.
Ineligible Costs
  • Food and beverage costs related to field trips.
  • Hospitality costs for program employees.
  • Costs related to publicity material, purchase of promotional items and advertising to market, promote and/or brand the applicant organization itself, including business cards; and costs related to networking for the purpose of promoting applicant organization.

Conferences and Workshops

  • Costs related to the organization of external events and workshops should be captured under this line item, and may include logistics and venue; honoraria payable to speakers; and food and/or refreshments for larger one-time events. These costs should not be included for reoccurring/regular staff meetings and/or working groups.
    • Food and beverage should always be the minimum necessary to accomplish the objective. The most common forms include: meals (food and non-alcoholic beverages offered as breakfast, lunch and/or dinner); and refreshments (snacks and/or non-alcoholic beverages served between meals).
    • Food and beverages should be the lesser of the applicant’s policy on food and beverages, or the Standard Cost per Person within the TB Policy on Travel, Hospitality, Conference and Event Expenditures.
Ineligible Costs
  • Purchase of alcoholic beverages, cannabis or illegal substances.
  • Food and beverage exclusively for internal employee functions, training events, and meetings.

Publicity

  • Costs related to publicity (for example, signage), purchase of promotional items (for example, pamphlets) and advertising to market or promote a particular program/service funded by IRCC.

Note: Costs related to the preparation of publicity material by a centralized marketing department for IRCC funded program projects should be included under the Administrative cost category.

Ineligible Costs
  • Costs related to publicity material, purchase of promotional items and advertising to market, promote and/or brand the applicant organization itself.
  • Costs related to networking for the purpose of promoting applicant organization.

Professional and Consultant Fees

  • Costs that support direct program/project costs, including service contracts such as translators, interpreters, subject matter experts, third party evaluators, services to develop and set up the computer infrastructure required for program delivery.
  • Honoraria for guest speakers at workshops and/or group sessions for direct services, in cases where an organization does not have the expertise and guests invited to speak are not being paid to do so as part of their job (for example, an individual speaking on how they learned to network to find employment).
  • Honoraria for participants in focus groups that is distributed at the end of each focus group member's participation (not following each focus group session).
  • Honoraria, including tobacco and appreciation gifts to Indigenous elders customary for participation in a direct and/or indirect activity.
  • Honoraria for newcomer participants for participation in a direct and/or indirect activity (for example, Local Immigration Partnership meetings). Newcomers cannot receive honoraria for participation in a project from which they are also receiving a direct benefit as a client.

Note:

  • Where applicable, if the above services are being provided by applicant employees, costs should be included under the Salaries, Wages and Benefits line item.
  • Professionals and consultants are not employees, therefore MERCs and other benefits do not apply.
  • Child care costs associated with outsourced daycare are to be captured under the Child Care line item.
  • Computer maintenance costs are not professional fees, but rather are to be included under the Overhead line item if associated with program delivery (for example, program delivery language software program installed on computers in a lab solely used by clients) or the Administrative cost category if associated with corporate function (for example, software upgrades for MS Office, server maintenance).

Sub-agreement Holders and Redistribution of Funding

  • Costs related to redistribution of funding, should be captured under this category. A redistribution of funding occurs when a funding applicant transfers funds to a third-party organization (sub-agreement holder) to deliver all or part of the project funded under a contribution agreement. It is different than a service contract that applicants may enter into, for example, to provide translation services or to develop a tool.
  • Applicants can include administrative costs for sub-agreement holders. Please note the administrative rate does not apply to sub-agreement holders.
  • IRCC expects the process used to select a Sub-Agreement Holder to be open, fair and impartial, and to represent value for money.
  • Proposed costs incurred by partner organizations (sub-agreement holders) in support of a funding agreement with IRCC can include both salary and non-salary costs of the partner organization(s). Support for these costs must be based on an agreement between the partner organization(s) and the recipient holding the funding agreement with IRCC.
  • When redistribution of funding applies, the funding recipient assumes accountability for the obligations in the contribution agreement. In order to deliver on this accountability, funding recipients are required to put in place an accountability and management framework to ensure sub-agreement holders fulfill their obligations. IRCC reserves the right to conduct an audit of the books and records of sub-agreement holders.
  • Capital costs (if applicable) should be captured under a separate sub-section within the Capital cost section for each sub-agreement holder.

Overhead Costs (Other Non-salary Program Delivery Costs)

This section includes other incremental costs directly related to program activities/delivery, excluding costs associated with administration.

  • Rental of office space and utilities (it should be noted that rent for buildings owned by applicant organizations will require a fair market value assessment).
  • Equipment dedicated to program delivery (equipment leases with an option to buy such as photocopiers should be included under the Capital cost category, if there is reasonable expectation that the lessee will obtain ownership at the end of the lease agreement).
  • Utilities and janitorial services (retained through a third-party contract) if not part of lease agreement.
  • Equipment (under $1000 CAN) necessary for the direct program delivery.
  • Repairs and maintenance (under $1000 CAN). If repairs and maintenance are over $1000 CAN and considered a leasehold improvement, associated costs should be captured under Capital cost category. Note that repairs and maintenance are not considered leasehold improvements when the applicant owns the building. Rather, repairs are considered to be covered by IRCC's payment of the equivalent to rent at fair market value.
  • Communication costs (only incremental costs) required as a direct result of program delivery should be included in overhead. This may include, but is not limited to:
    • cell phones for staff who primarily deliver itinerant services, are on-call or work after hours;
    • a computer dedicated to eligible RAP clients (for example, internet to a computer in a general area (lobby) for eligible RAP clients to use); and
    • telephone landlines used primarily to offer services to clients over the phone.
  • Communication costs not directly related to program delivery are to be claimed under the Administrative cost category. Applicants are to use the principles outlined below to help them determine whether a communication cost should be listed under administrative or program delivery:
    • Administrative: Costs for telephone lines used to schedule appointments and respond to general enquiries.
    • Program Delivery: Communication costs related to program delivery (for example, costs to connect program delivery staff workstations to the internet and/or telephone and/or a teleconference line to conduct focus groups for an indirect services).
  • Security costs directly related to the delivery of a specific activity, rather than the organization as a whole. For example, security guard required for afterhours programming for safety.
  • Specific insurance associated with program delivery that would not otherwise be required at an organizational level (for example, insurance for capital costs, IRCC funded child care, transportation of clients to participate in activities or services).
  • Postage and courier associated with program delivery (if systemically tracked/coded). All other postage and courier is to be captured under the Administrative category.
  • Licensing permits, fees and external maintenance associated with client information database systems directly related to program delivery.
  • Computer maintenance costs associated with program delivery (for example, program delivery language software program installed on computers is a lab solely used by clients).
  • Costs for volunteers, such as non-monetary volunteer recognition awards for IRCC funded programs, and refreshments for volunteer recognition ceremony to show appreciation of volunteers’ efforts. Refreshments should be the lesser of the applicant’s policy on food and beverages, or the Standard Cost per Person within the TB Policy on Travel, Hospitality, Conference and Event Expenditures.
Ineligible Costs
  • Costs associated with validation of individuals’ professional credentials. This applies to both applicant employees and clients.
  • Gift cards (including event passes) and honoraria for volunteers participating in an activity or employee recognition.
  • Costs for personal cell phones.

Program Delivery Costs: Settlement Program (only)

The following information outlines eligible and ineligible program delivery related costs specific to the Settlement Program.  

Support Services

Support services under the Settlement Program, include oral interpretation and written translation, provision for disabilities, short-term counselling, child care and digital supports. Support services are funded to allow clients to access an IRCC-funded settlement service. Costs associated with support services are not eligible if they are standalone.

Oral Interpretation and Written Translation
  • Costs associated with an oral interpretation service which is essential to a client’s immediate needs (for example, to enable communication with organizational staff or school staff).
  • Costs associated with translation of written documents (for example, birth certificate, educational transcripts) for the purpose of client support.

Note: These costs are to be captured under the Program Delivery cost category, under the Salary, Wages and Benefits line item when proposed services are to be provided by program employees or Professional and Consultant fees when proposed services are provided by a third party.

In cases where it is proposed that oral interpretation and/or written translation services be performed by the applicant, IRCC will perform a cost-feasibility analysis to determine the more cost-effective method for the Department.

Ineligible Costs
  • Costs for the translation of documents for an individual’s application for citizenship or permanent residence, as well as translation of documents that are not required to address immediate settlement needs (for example, newspaper articles about the client, personal letters).
  • Interpretation or translation services covered by provinces, territories, or municipalities to access a specific service, such as interpretation for medical appointments and hospital services.
Client Transportation
  • Transportation costs such as bus tickets or transportation tokens are eligible for clients who might otherwise have difficulty in attending settlement programming. Exceptions will be considered when other modes of transportation are necessary, for example, transportation costs such as taxis, car rentals or the cost to run vehicles not owned by staff (reimbursement of fuel based on tracked mileage) are eligible where public transportation is not available or is not feasible.
  • Costs associated with client transportation should be captured under the Program Delivery cost category, under the Client Transportation line item. Note that IRCC will fund the lesser of the rate outlined in the applicant’s internal travel policy, or National Joint Council Travel Directive (mileage up to the allowances set out in the Directive). It should be noted that rates are updated on a regular basis.
Ineligible Costs
  • Cost of purchasing and/or leasing a vehicle.
  • Any payment(s) directly to clients.
Provisions for Disabilities
  • Costs to allow a client with a physical or learning disability to participate in Settlement programming are eligible and include up to $1,000 CAD worth of equipment, as well as non-equipment provisions and arrangements, such as special training materials and software (for example, Braille or large print material). This includes interpretation costs to support communication between deaf or hearing-impaired clients and applicant staff.
  • Provisions and arrangements over $1,000 CAD are considered capital costs; refer to the Capital cost category under costs related to arrangements and devices for eligible clients with disabilities.
  • Provisions and arrangements under $1,000 CAD should be listed under the Program Delivery category under the Overhead line item.
Short-term Counselling
  • Costs associated with short-term counselling should be captured under the Program Delivery cost category under the Salary, Wages and Benefits line item. When short-term counselling is provided by a third party, the costs must be included under Professional and Consultant fees.
Child Care
  • IRCC will only fund the portion of child care costs that are not already covered by subsidies eligible to the child care centre or to the family of the child requiring care, per each provincial jurisdiction.
  • Child care can be short-term, long-term or a combination of both.
  • Child care can include costs for unlicensed care that conforms with Childminding Monitoring, Advisory and Support (CMAS) standards (note CMAS is not applicable in Alberta and British Columbia), licensed on-site child care, and/or buying licensed spaces for children, if onsite services are not available.
  • Salaries and wages for child care staff to care for children, including preparation before and clean-up time after the program on a daily basis, as well as other related costs.
  • Space rental, including janitorial, utilities and insurance for child care space.
  • Materials and supplies associated with child care, including snacks.
  • Costs associated with child care should be captured under the Program Delivery cost category under the Child Care line item.
Ineligible Costs
  • Any payment(s) directly to clients to cover child care costs independently.
Digital Supports
  • Digital supports is a new support service for eligible clients who need assistance in accessing any IRCC-funded settlement services being delivered remotely, including:
    • The provision of digital devices in the form of an IRCC-funded loan of laptops, tablets and cell phones, to eligible clients who do not have their own device, do not have access to a device through other means (e.g., a school or library), and who require one to be able to access an IRCC-funded digital settlement services;
    • Digital skills supports, for example sessions/assistance for eligible clients to help them navigate online/digital technologies in order to access IRCC-funded settlement services; and
    • Salary, wages and benefits associated with digital training sessions. These costs should be listed under the Program Delivery cost category, under Salary, Wages and Benefits, when provided by applicant employees. When these services are provided by a third party, they should be listed under the line item Professional and Consultant fees.

Note: The provision of digital devices costing more than the equivalent of $1,000 (CAD) as part of digital supports activities should be captured under the Capital cost category. Multiple items purchased in bulk exceeding $1,000 are considered capital, even if individual units cost less than $1,000. Refer to the Capital cost category for additional information.

Ineligible Costs
  • Costs associated with digital literacy activities are not an eligible support service under digital supports. Digital literacy is its own distinct term, pertaining to the ability to use technology or the internet in the most appropriate way for personal or professional purposes.

Program Delivery Costs: Resettlement Assistance Program (only)

The following information outlines eligible and ineligible program delivery related costs specific to the Resettlement Assistance Program (RAP).  

Support Services

Support services under RAP include, oral interpretation and written translation, and child care. Support services are funded to allow eligible RAP clients to access an IRCC-funded RAP services. Costs associated with support services are not eligible if they are standalone.

Oral Interpretation and Written Translation
  • Costs associated with an oral interpretation service which is essential to an eligible RAP client’s immediate needs (for example, to enable communication with organizational staff or school staff).
  • Costs associated with translation of written documents (for example, birth certificate, educational transcripts) for the purpose of client support.

Note: These costs would be listed under the Program Delivery cost category, under the Salary, Wages and Benefits line item when proposed services are to be provided by program employees or Professional and Consultant fees when proposed services are provided by a third party.

In cases where it is proposed that oral interpretation and/or written translation services be performed by the applicant, IRCC will perform a cost-feasibility analysis to determine the more cost-effective method for the Department.

Ineligible Costs
  • Costs for the translation of documents for an individual’s application for citizenship or permanent residence, as well as translation of documents that are not required to address immediate settlement needs (for example, personal letters).
  • Interpretation or translation services covered by provinces, territories, or municipalities to access a specific service, such as interpretation for medical appointments provided in a hospital.
Child Care
  • IRCC will only fund the portion of child care costs that are not already covered by subsidies eligible to the child care centre or to the family of the child requiring care, per each provincial jurisdiction.
  • Child care can be short-term.
  • Child care can include costs for unlicensed care that conforms with Childminding Monitoring, Advisory and Support (CMAS) standards (note CMAS is not applicable in Alberta and British Columbia), licensed on-site child care, and/or buying licensed spaces for children, if onsite services are not available.
  • Salaries and wages for child care staff to care for children, including preparation before and clean-up time after the program on a daily basis, as well as other related costs.
  • Space rental, including janitorial, utilities and insurance for child care space.
  • Materials and supplies associated with child care, including snacks.
  • Costs associated with child care should be captured under the Program Delivery cost category under the Child Care line item.
Ineligible Costs
  • Any payment(s) directly to clients to cover child care costs independently.

Client Transportation

  • Costs to transport eligible RAP clients (for example, from the Port of Entry (POE) to temporary accommodation and/or from temporary to permanent accommodation).
  • Transportation costs for applicant staff to accompany eligible RAP clients to appointments. This includes, but is not limited to, transportation to required medical appointments, for participation in RAP service delivery, and to view housing options. Transportation costs such as taxis, car rentals or the cost to run vehicles where public transportation is unsuitable or unavailable.
  • Costs associated with client transportation should be captured under the Program Delivery cost category, under the Client transportation line item. Note that IRCC will fund the lesser of the rate outlined in the applicant’s internal travel policy, or National Joint Council Travel Directive (mileage up to the allowances set out in the Directive). It should be noted that rates are updated on a regular basis.
Ineligible Costs
  • Any payment(s) directly to clients.

Temporary Accommodation

  • Costs associated with maintaining a facility (that is, reception house) to house and feed eligible RAP clients prior to their moving into permanent accommodation. It should be noted that rent for buildings owned by applicant organizations will require a fair market value assessment.
  • Commercial accommodation (for example, hotel) is also eligible but should be used under the following situations where:
    • there is no reception house;
    • there are no available spaces in the reception house;
    • there is increased volumes of arrivals (for example, charter flights); or
    • the reception house cannot accommodate certain needs (that is, mobility).
  • Costs associated with temporary accommodation should be captured under the Program Delivery cost category, under the Temporary accommodation line item.

Food and Incidental Allowance

  • Costs associated with providing eligible RAP clients the means to prepare their own meals while in temporary accommodation. For example, a food allowance, grocery cards, groceries, or food baskets.
  • Incidental allowance is provided to cover the costs of incidental expenditures necessary to the eligible RAP client while they are in temporary accommodation (for example, calling cards).
  • Costs associated with food and incidentals should be captured under the Program Delivery cost category, under the Food and incidental allowance line item.

Costs of On-site Meals for Eligible RAP Clients

  • The costs associated with providing meals to eligible RAP clients (for example, in a reception house that provides meals). This may include items such as groceries.
  • On-site meals may include meals that are catered and delivered to eligible RAP clients who are in temporary accommodations that do not allow them to prepare their own meals.
  • On-site meals may include meals or snacks provided to eligible RAP clients who are in transit at the Port of Entry (POE) while waiting for their connecting flight to their final destination.
  • Costs associated with on-site meals for eligible RAP clients should be captured under the Program Delivery cost category, under the Cost of on-site meals for RAP clients line item.

Capital Costs: Settlement and Resettlement Assistance Programs

  • Necessary costs to facilitate the program delivery activities for capital assets exceeding $1000 CAD as a single unit or group of similar items such as computers, one-time software license fees (yearly subscription fees are to be included under Overhead), furniture, other tangible property, purchased and/or leased (with option to buy). It also includes leasehold improvements (not applicable to the owner/landlord of the building), as well as costs for arrangements and devices for eligible clients with disabilities.

Note: Licensing permits, fees and external maintenance associated with client information database systems directly related to program delivery are to be captured under the Overhead line item.

  • Any assets costing more than the equivalent of $1,000 CAD should be included in the Capital cost category:
    • Multiple items of one kind costing more than $1,000 CAD are to be considered capital, even if less than $1,000 CAD individually (for example, desks/tables and chairs for classes).
    • Components: items that work together to make a whole are to be considered capital even if each item taken individually is less than the equivalent of $1,000 CAD (for example, a computer, printer, screen, keyboard).
  • Leased assets are to be considered capital if there is an option to buy in the lease agreement and if there is reasonable expectation that the lessee will obtain ownership at the end of the lease agreement.
  • Maximum to be funded by IRCC: There are two thresholds to be aware of with regard to capital costs/expenditures, which should be considered in the following order (all costs refer to the Canadian dollar equivalent):
    1. Under the Settlement Program, IRCC will reimburse capital expenditures up to 15% of the total value of the Program Delivery. Under RAP, IRCC will reimburse capital expenditures of up to 15% of the total value of the contribution agreement.
    2. For the Settlement Program, within this 15% threshold, IRCC will not reimburse capital expenditures in excess of 50% of the total direct Program Delivery in any given fiscal year. For RAP, within this 15% threshold, IRCC will not reimburse capital expenditures in excess of 50% of the total contribution amount in any given fiscal year.

As an example, the following table demonstrates a few scenarios in which the above are applied for a 5 year contribution agreement under the Settlement Program:

Fiscal Year 1 Fiscal Year 2 Fiscal Year 3 Fiscal Year 4 Fiscal Year 5 Total
Total Direct Program Delivery Expenditures $600,000 $400,000 $400,000 $400,000 $300,000 $2,100,000
Maximum Capital Expenditures - - - - - $315,000
(15% times  $2.1M)
Maximum Capital Expenditures/Fiscal Year
(50% of Program Delivery)		 $300,000 $200,000 $200,000 $200,000 $150,000 n/a
Scenarios Fiscal Year 1 Fiscal Year 2 Fiscal Year 3 Fiscal Year 4 Fiscal Year 5 Total
Scenario 1:
A maximum of $300,000 can be spent on capital expenditures in Fiscal Year 1, with the remaining amount (up to total of $315,000) in the remaining fiscal years		 $300,000 $10,000 $5,000 $0 $0 $315,000
Scenario 2:
A maximum of $200,000 can be spent in Fiscal Year 2, with the remaining amount (up to total of $315,000) in remaining fiscal years		 $0 $200,000 $0 $100,000 $15,000 $315,000
Scenario 3:
Less than $150,000 can be spent on capital expenditures in Fiscal Year 5, with the remaining amount (up to total of $315,000) to be spent in the previous fiscal years		 $50,000 $15,000 $50,000 $50,000 $150,000 $315,000

As an example, the following table demonstrates a few scenarios in which the above are applied for a 5 year contribution agreement under RAP:

Fiscal Year 1 Fiscal Year 2 Fiscal Year 3 Fiscal Year 4 Fiscal Year 5 Total
Total Agreement Value $600,000 $400,000 $400,000 $400,000 $300,000 $2,100,000
Maximum Capital Expenditures - - - - - $315,000
(15% times $2.1M)
Maximum Capital Expenditures/Fiscal Year
(50% of Total Agreement Value)		 $300,000 $200,000 $200,000 $200,000 $150,000 n/a
Scenarios Fiscal Year 1 Fiscal Year 2 Fiscal Year 3 Fiscal Year 4 Fiscal Year 5 Total
Scenario 1:
A maximum of $300,-000 can be spent on capital expenditures in Fiscal Year 1, with the remaining amount (up to total of $315,000) in the remaining fiscal years 		$300,000 $10,000 $5,000 $0 $0 $315,000
Scenario 2:
A maximum of $200,000 can be spent in Fiscal Year 2, with the remaining amount (up to total of $315,000) in remaining fiscal years		 $0 $200,000 $0 $100,000 $15,000 $315,000
Scenario 3:
Less than $150,000 can be spent on capital expenditures in Fiscal Year 5, with the remaining amount (up to total of $315,000) to be spent in the previous fiscal years		 $50,000 $15,000 $50,000 $50,000 $150,000 $315,000
Capital costs related to arrangements and devices for eligible clients with disabilities:
  • Costs to allow a client with a physical or learning disability to participate in IRCC-funded settlement and resettlement programming. This includes provisions and arrangements for people with disabilities consisting of items over $1,000, such as, special equipment or furniture, ramps, and/or other features to make buildings and premises more accessible; this cannot exceed $10,000 per client, up to a maximum of $100,000 per year per funding agreement.
  • Applicants are to research what financial assistance may be offered by building owners, other levels of government or other funders.

In general, IRCC does not:

  • Reimburse capital assets for administrative uses. It is expected that applicants will have this capital infrastructure in place and any capital funding requests will need to be directly tied to the delivery of the program/services (that is, should not have the intention of building capacity in the context of infrastructure). The proposed costs should add to the existing infrastructure and their necessity should be directly related to the successful delivery of the program/activity.
  • Provide co-funding for the acquisition of capital assets (client information database systems may be excepted).
  • Reimburse costs to acquire vehicles.
  • Reimburse costs related to the depreciation/amortization of capital assets.

Administrative Costs (Negotiated Administration Rate): Settlement and Resettlement Assistance Program

IRCC uses a negotiated rate for administration-related expenses. The administrate rate constitutes a percentage (generally not exceeding 15%) of IRCC’s total contribution for program delivery expenses.

IRCC’s portion of administrative-related costs should consider all IRCC funding agreements and all other sources of non-IRCC funding for the fiscal year.

Corporate functions are activities and/or services carried out by an organization regardless of IRCC funding. If the activities are needed to keep the organization running they are considered administrative in nature and should be allocated to the Administrative cost category.

  • Administrative costs are presented as a single line item on the budget. Additional details regarding the determination of the percentage will be requested during negotiations for successful applicants.
  • The details of costs proposed to be covered under the administrative rate are reviewed at the negotiation stage. The administrative rate of each agreement is subject to periodic review during the life of the agreement, particularly if additional funding is requested at any point under program delivery.
  • The administrative rate is applied against the total eligible program delivery costs for each claim submitted over the life of the agreement (that is, the maximum amount of administrative expenses claimable are directly related to the amount of program delivery expenses incurred in any given period).
  • When preparing the budget submission, no cost associated with administration are to be included under the Program Delivery cost category and vice versa. The administrative rate is intended to reduce administrative burden for funding recipients. For those costs that can be either program delivery or administrative, it is important to consider the level of effort required by the recipient to track these expenses.

The following costs are considered administrative:

  • Personnel costs associated with corporate functions, such as finance, human resources, corporate administrative assistant, IT support staff, etc. It should be noted that fundraising coordinators and/or development managers are not considered eligible under the administrative rate.
  • Rent, utility and other facility charges associated with the corporate functions/personnel, including common areas (for example, kitchens, reception areas, lobby, etc.), if space is solely used by project staff/employees. If space is used solely by clients, costs should be captured under the Program Delivery cost category under the Overhead line item.
  • Telephone, facsimile, internet or other communications costs that are administrative in nature or normally centralized (for example, communication costs for scheduling appointments, responding to enquiries).
  • Postage not associated directly with program delivery, and that is incurred on an ongoing basis for general operating purposes.
  • Printing and photocopying not associated with delivery assistance tools and materials (refer to Delivery Assistance Tools and Materials section).
  • Photocopier lease (if not considered capital, i.e. leased assets are to be considered capital if there is an option to buy in the lease agreement and if there is reasonable expectation that the lessee will obtain ownership at the end of the lease agreement).
  • Bank charges (for example, bank account fees for funds received from IRCC, and fees related to IRCC funded payments to suppliers and/or vendors).
  • Payroll charges, if outsourced.
  • Office supplies not used for program delivery (for example, toner, paper).
  • Stationery and/or other supply costs not directly associated with program-specific delivery assistance tools, including stationery and/or supplies that may be used for program delivery, but are not systematically tracked/coded.
  • Training and professional development costs for corporate personnel associated with corporate functions.
  • Travel, accommodation and other costs for corporate personnel associated to the administration of the funding agreement.
  • Financial statement audit costs.
  • Standard insurance costs (for example, property, board of directors’ liability, cyber security).
  • Staff recruitment, including, but not limited to security/criminal record checks, costs related to posting advertisements, etc.
  • Costs related to the preparation of publicity material by a centralized marketing department for IRCC-funded program projects.
  • IRCCs share of security costs related to ongoing on-site alarm and security measures (for example, security guards, alarm systems, professional services).
  • IT support for maintenance (for example, internal IT maintenance for client information databases), software upgrades and purchases and/or licenses (for example, MS Office products, Windows, etc.). Computer maintenance associated with program delivery (for example, program delivery language software program installed on computers in a lab solely used by clients) should be captured under the Program Delivery cost category under the Overhead line item.
  • Professional consultants used to evaluate the feasibility, creation or modification of/to existing infrastructure (for example, accessibility (ramps, elevators, etc.), information systems (accounting systems, databases, etc.), health and safety (HVAC, etc.) servers, etc.) and/or those that provide expertise to an organization on corporate aspects (for example, HR, finance and internal policies.
  • Legal fees that support program delivery (for example, seeking legal advice related to the delivery of services).

In certain situations, some costs can be split between Administrative and Program Delivery cost categories. These may include:

  • Executive director’s salary, if that person contributes directly to the program delivery (for example, delivery of a language class or workshop, or facilitating an employment-related networking session).
  • Incremental insurance (for example, additional insurance beyond the organization’s basic coverage, such as insurance needed for transportation of clients to attend services, etc.).
  • Software specifically for direct delivery (for example, a language program installed on computer lab computers used solely by clients).

The administrative rate is intended to reduce administrative burden for funding recipients. For those costs that can be either program delivery or administrative, it is important to consider the level of effort required to track these expenses.

Other Ineligible Costs: Settlement and Resettlement Assistance Program

IRCC reserves the right to identify other ineligible expenses on a case-by-case basis. While some ineligible costs are listed within the applicable cost categories, the following are other general costs that are considered ineligible:

  • Activities or costs that have been undertaken or incurred before the signing of a funding agreement or take place after the end date of the agreement.
  • Activities or costs paid by partners or other funders.
  • Annual general meetings or regular executive board meetings of an organization or association, including related travel.
  • Any type of fees for board of directors such as directors’ fees, volunteer board members or other governing bodies.
  • Car allowances for the use of personal vehicles.
  • Costs associated with applicant employee professional membership or certification.
  • Costs associated with validation of clients’ professional credentials.
  • Costs relating to entertainment (for example, theatre tickets and sporting events).
  • Fitness memberships.
  • Child care costs for settlement clients cannot be funded by a RAP contribution agreement and vice versa.
  • Food and beverages for staff functions, training, meetings and events (for example, staff parties or meetings) provided to employees (breakfast, lunch, dinner, snacks, including coffee and tea).
  • Honoraria as a charitable donation.
  • Hospitality and honoraria for field trips.
  • In-kind contributions and/or expenses.
  • International travel with the exception of Service Delivery Improvement agreements and pre-arrival services.
  • Penalties such as parking fines, speeding tickets, government tax assessments, audits and other such as late payment fees.
  • Profit-making activities, including, but not limited to interest on loans.
  • Retail sales tax associated with payroll services if reimbursed by another means.
  • Start-up and operational costs for organizations (i.e. general capacity building costs in the context of infrastructure).
  • Contingency and miscellaneous fees not specified or authorized by IRCC.
  • Unless specifically allowed in the funding agreement, no user or membership fees can be charged to clients for services funded by IRCC.

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