Eligible expenses are expenses requested in your grant application AND approved by CIF. All eligible expenses must fall within your program start and end dates as identified in your approved grant application. Amendments or changes to approved grants may be requested as outlined on
page 16.
Generally, funding will support expenses such as salaries, supplies, and other eligible costs directly related to the delivery of the program. A description for each expense category should be included in the budget along with a breakdown of costs where needed.
General Operating Expenditures
A maximum of 20% of your grant can be requested for operational expenses (e.g. $7,000 of a $35,000 request). These funds may be used to support items not directly related to program delivery such as administration, staff supervision, accounting, rent, insurance, office supplies, travel, utilities, facility repairs, professional development, and fundraising expenses. Receipts are not required under this category. Note that this amount is adjusted based on final eligible expenses claimed (e.g. if a grant was approved for $35,000 and final eligible expenses are $26,000, operating expenses would be adjusted to $6,500 bringing the final grant to $32,500).
Salaries for Employees who Directly Deliver Programming to Participants
In your budget description, include the roles of the positions being requested along with a brief description of their program delivery tasks and a salary breakdown. (e.g. Program Facilitator – leads participants through activities ($25 x 20 hr/week x 24 weeks = $12,000). If approved, employee salaries can be claimed by providing official payroll records indicating the position being paid, payment dates, gross wages, and deductions. To ensure confidentiality of individual private information, do not include (or remove) personal information such as social insurance numbers from the documentation being provided. Timesheets are not accepted. Positions not directly involved in program delivery, such as supervision or administration, can be supported through the general operating expense category if approved.
Independent Contractor Fees
Contractor fees may be requested where programs are being led or instructed by a business, organization or an individual(s) who are not employees of the organization. In your budget description, include the roles and fees being paid to each contractor. (e.g. yoga instructor –10 sessions x $80 = $800). Fees paid to contractors can be claimed by providing an itemized invoice issued by the contractor or other proof of payment as requested. Out-of-province contractor expenses may be eligible only when those services are not available within the province.
Traditional Knowledge Keeper, Elder and Elder Helper Honorarium
It is protocol, or the common and accepted practice, to provide honoraria for the knowledge, teachings, and time being given. Include a description of the engagement and related costs in your budget. Honorarium expenses can be claimed by providing a completed payment confirmation
form. If using your own form, be sure to include the name and address of the recipient, the date and description of engagement, the amount paid, and signatures from both the recipient and the grantee representative providing the honorarium. Tobacco, broadcloth, tea, and/or other customary offerings may be included as part of eligible program expenses and can be claimed with receipts.
Supplies
Supplies must be directly related to program delivery. In your budget description, include a summarized list of items being requested along
with a breakdown of costs (e.g. crafts (markers, glue, beads etc.) -$400, sport activities (pickleball sets, soccer balls) -$300). If approved, receipts and invoices must be legible, indicating what has been purchased and for how much. Only copies of actual receipts and invoices will be accepted, do not include cheque stubs, internal documents, or credit card slips.
Food/Nutrition Expenses
If approved food/nutrition expenses can be claimed with legible receipts or invoices. Be sure to include examples of the food being provided and a breakdown of costs in your budget description (e.g. snacks (fruit, veggies, cheese, muffins) x 20 sessions= $2,040). Organizations are encouraged to follow Canada’s Food Guide. www.hc-sc.gc.ca
Facility Rental Fees
Facility rental fees may be eligible only in situations where space is required for the delivery of programs that the applicant does not own or occupy. Be sure to indicate the daily rental amount for the space required to hold your program in your budget breakdown (e.g. gymnasium rental ($150/day x 10 sessions = $1,500). If approved, fees can be claimed by providing a detailed invoice. This line item is not intended to cover facility space already occupied or owned by the applicant, which can be claimed under the general operating expense category. For municipal grantees, the use of municipal owned facilities would be considered a general operating expense and can be supported under this category if approved.
Participant Outings & Transportation
Outings and transportation expenses must be approved in order to be claimed. Travel is only eligible in situations where program participants are being transported. Expenses can be claimed by providing receipts including bus/taxi fare, venue ticket invoices or receipts, and vehicle
rental. Gas receipts may be submitted provided a detailed travel log is also submitted. Please note that mileage claims are not accepted and out of province travel is ineligible. Staff or volunteer travel would be considered a general operating expense and can be supported under that category if approved.
Advertising
Program advertising expenses for print or digital ads may be approved to promote programs to potential participants and can be claimed with
receipts or invoices.
