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 Expenses
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 the amount granted and the 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). Positions not directly involved in program delivery, such as supervision or administration, are considered General Operating Expenses, and may be supported under that category.
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 and CRA online deduction calculations are not accepted.
Independent Contractors who Directly Deliver Programming to Participants
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). Out-of-province contractor fees may be eligible only when it can be demonstrated that those services are not available within the province.
If approved, fees paid to contractors can be claimed with an itemized invoice issued by the contractor that includes their name, address, the date and description of services provided, and the amount paid; or other proof of payment as requested.
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. A template can be found here. 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 directly related to program delivery may be requested. In your budget description, include a summarized list of items being requested along with a breakdown of costs (e.g. crafts (markers, crayons, glue, beads) -$400, sport activities (pickleball set, soccer balls) -$300).
If approved, receipts and invoices must be legible, indicating the place and date of purchase, the items purchased and the amount paid. Only copies of actual receipts and invoices will be accepted, do not include cheque stubs, internal documents, or credit card slips.
Food/Nutrition Expenses
Where provision of food/nutrition is a component of program delivery, food expenses may be requested. 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
If approved, food/nutrition expenses can be claimed with legible receipts or invoices, indicating the place and date of purchase, the items purchased and the amount paid. Only copies of actual receipts and invoices will be accepted, do not include cheque stubs, internal documents, or credit card slips.
Advertising
Advertising expenses may be requested for print or digital advertisements that are directly related to your program and its promotion to potential participants. In your description, include the type of advertising being requested and a breakdown of costs (e.g., Facebook boosted post – $25.90).
If approved, receipts and invoices must be legible, indicating the place and date of purchase, the items purchased – including the date(s) ads were posted – and the amount paid. Only copies of actual receipts and invoices will be accepted, do not include cheque stubs, internal documents, or credit card slips.
Facility Rental Fees
Facility rental fees may be eligible only when space is required to deliver programming and the applicant does not own or occupy a suitable facility. 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). This category does not cover space already owned or occupied by the applicant; costs for these facilities may be supported under General Operating Expenses. For municipal grantees, the use of municipally owned facilities is also considered a General Operating Expense and may be supported under that category.
If approved, facility rental fees can be claimed by providing a detailed invoice indicating the name of the facility, space use, rental dates, and the amount paid. Only copies of actual invoices will be accepted, do not include cheque stubs, internal documents, or credit card slips.
Participant Outings & Transportation
Where participant outings are a component of program delivery, outings/transportation expenses may be requested. Travel is only eligible in situations where program participants are being transported. In your description, include the type of outing and/or transportation being requested and a breakdown of costs (e.g. swimming fees – $5 x 20 people = $100, bus fare – $3.50 x 20 = $70). Please note that out of province travel is ineligible. Staff or volunteer travel would be considered a General Operating Expense and may be supported under that category.
If approved, 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. Receipts and invoices must be legible, indicating the place and date of purchase, the items purchased and the amount paid. Only copies of actual receipts and invoices will be accepted, do not include cheque stubs, internal documents, or credit card slips. Please note that mileage claims are not accepted.
