Grassroots Growth Program │ Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA):

• cost for purchase or rental of goods (including equipment, machinery, supplies), and related shipping and installation costs. Capital costs will be considered on a case-by-case basis but should be minimal and rationale for why they are necessary must be provided
• direct staff salaries and benefits (excluding severance). Note: costs must be pro-rated to reflect the amount of time spent working directly on the project
• third-party service costs (for example, specific per diem fees). Note: third-party service costs must be pro-rated to reflect the amount of time spent working directly on the project. The applicant must set out specifically what the costs are for (for example, translation costs, cost of one web developer, printing costs)
• costs of land rental for research purposes
• costs of rental of facilities
• travel and meal costs will be considered on a case-by case basis but should be minimal and must be essential for the project to be successful. Meal costs must be for restaurant/prepared food and cannot include alcohol.

Capital Costs include costs of machinery, equipment and installation; software development including implementation and customization, and information technology equipment including installation, renovations; site improvements; leasehold improvements; building improvements and construction.