Line 104 - Net research grants

A research grant is generally money you are given to pay for your expenses needed to carry out a research project.

Your expenses cannot exceed the amount of your research grant.

The following are allowable research expenses:

  • salary or wages paid to an assistant
  • the cost of minor equipment and supplies
  • laboratory charges
  • travelling expenses (including meals and lodging) that were incurred while travelling for any of the following situations:
    • between your home and the place where you temporarily lived while doing the research work
    • from one temporary work location to another
    • on field trips connected with your research work

Note

If you lived temporarily in a place other than your home, the amount paid for meals, lodging, and living expenses is considered personal. Therefore, it is not an allowable research expense, unless it was incurred while travelling.

The following are not allowable research expenses:

  • personal and living expenses (other than the travelling expenses mentioned above)
  • expenses that have been reimbursed, except when the amount reimbursed is included in the grant received
  • expenses that otherwise are deductible when you calculate your income for the year
  • expenses that are unreasonable under the circumstances
  • expenses paid for you by a university, hospital, or similar institution

Completing your tax return

Report on line 104 the amount of your research grant minus any allowable expenses (your expenses cannot exceed the amount of your research grant).

Attach to your paper return a list of your expenses. Keep your supporting documents in case the CRA asks to see them later.

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