Financial Services
Queen's University-
Research
- Frequently Asked Questions
- Paying Travel Agents Using a Research Grant
- Research Deposits
- Research Expense Checklist
- Research Financial Reports
- Research Training
- Research Year End Deadlines
-
Tri-Council Agency Requirements
- Important Notice to Tri-Council Grant Holders re: Gratuities
- Instructions for Tri-Council Grant Holders on Providing Electronic Approvals for Form 300s
- New SSHRC Release Time Stipend (RTS) Confirmation Form
- Standard Tithe Agreement for Tri-Council Expenses
- Tri-Council Monitoring Visit Notification
- Tri-Council Research Expense Guide
- Workshops
-
Useful Tips for Tri-Council Grants
- Affiliation of Traveller to Principal Investigator
- Approvals for Procurement Card Purchases
- Approval Signatures
- Chartfield Values on Research Claims
- Child Care Expenses
- Conference Travel
- Construction, Renovation and Lab Rental Expenses
- Credit Card Receipts
- Detailed Justifications Required for Research Expense Claims
- Gift Cards and Certificates
- Membership Fees
- Office Supplies
- Payments on Tri-Council Grants
- Project End Dates
- Regulatory Compliance Costs
- Research Expense Checklist
- Revenue Accounts
- Sabbatical Leave Expenses
- Software Purchases
- Travelling
Useful Tips for Tri-Council Grants
Gift Cards and Certificates
The Tri-Council agencies (NSERC, SSHRC and CIHR) do not consider the cost of gifts to be eligible expenses, as per the section entitled “Services and Miscellaneous Expenses - Non-Eligible Expenses” found in the Tri-Council Administration Guide located at http://www.nserc-crsng.gc.ca/Professors-Professeurs/FinancialAdminGuide-GuideAdminFinancier/FundsUse-UtilisationSubventions_eng.asp. Therefore purchases of near-cash or non-cash gifts cannot be charged to Tri-Council grants.
In addition, the Canada Revenue Agency (CRA) considers most near-cash gifts such as gift cards and gift certificates to be taxable income or a taxable benefit depending on the circumstances, therefore the institution strongly discourages the purchase of these items using institutional funding. Near-cash gifts are considered gifts which can be easily converted to cash (i.e. gift card, gift certificate, securities, stocks, etc.).
Kind Regards,
Research Accounting