Detection of granulomas for tuberculosis surveillance

Eligible costs are specified in individual funding agreements and may include:

• salary costs: meaning amounts that are paid, or to be paid by an employer on a regular basis in the undertaking of the project, from which the employer withholds payroll deductions to the proper authorities on behalf of the employee. Salaries can include statutory holidays. Exclusions from salary costs are sick leave, vacation pay, profit, overhead, benefits, incentives and bonuses.
• contractor’s fees and sub-contracts (not to exceed one-third (1/3) of total eligible project costs
• travel costs in accordance with the National Joint Council Travel Directive
• reports and studies
• overhead (maximum amount of eligible costs is set at 15 %): meaning those costs which, though necessarily having been incurred during the period of the performance of the Project activities for the conduct of the eligible recipient’s business in general, cannot be identified and measured as directly applicable to the project
• material cost: meaning the costs of materials which can be specifically identified and measured as having been used or to be used for the performance of the Project and which are so identified and measured consistently by the eligible recipient’s cost accounting system as accepted by Canada
• patenting costs
• capital costs: capital items (fixed assets) include equipment, testing tools, and instruments that have residual values as determined by Generally Accepted Accounting Principles (GAAP) at the end of the funding period. The eligible expense items allowed by the ISC are the cost of utilization/depreciation of capital item (fixed assets) specifically required for the delivery of the eligible project.