Line 10400 - 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 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

Subtract your expenses from the grant 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 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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