Line 10400 – Other employment income: Net research grants

Note: Line 10400 was line 104 before tax year 2019.

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

Your expenses cannot be more than the amount of your research grant.

The following expenses are allowable research expenses:


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

The following expenses are not allowable research expenses:

Completing your tax return

Subtract your expenses from the grant that you received and report the net amount on line 10400 of your return.

Your expenses cannot be more than the amount of your grant. For more information, see Guide P105, Students and Income Tax.

Attach a list of your expenses to your paper return.

Keep your supporting documents in case the CRA asks to see them later.

Forms and publications

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