| Contractors |
- Costs of performing activities related to the project by contractors engaged to undertake project activities, such as general labourers.
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| Equipment and capital assets purchase or rental |
- Costs of acquiring, constructing, rehabilitation and improvement of assets.
- Leasing of equipment related to the construction of the project.
- Capital Assets are defined as those tangible assets costing more than $10,000 with a useful life of more than one year.
- All capital expenditures, including site preparation and construction costs, only once ECCC is satisfied that the Government of Canada’s obligations, if any, related to the Impact Assessment Act and the legal duty to consult with, and accommodate, Indigenous peoples have been met.
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| Hospitality expenditures for Indigenous ceremonial offerings |
- Hospitality expenditures related to Indigenous ceremonial offerings could include meals and refreshments and costs to be utilized or consumed during meetings or ceremonies such as traditional medicines, cultural foods, tea and sacred plants.
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| Hospitality, travel and venues/conference |
- Hospitality, travel expenditures and/or venue/conference expenditures (including the cost of accommodations, kilometric rates, bus, train, airplane or taxi fares, allowances for meals and incidentals). Of note, travel and per diem expenses cannot be more than the rates and allowances determined in the Treasury Board Secretariat’s Directive on Travel, Hospitality, Conference, and Event Expenditures.
- This also includes vehicle rental and operation costs. A “vehicle” is generally considered to be a motorized device used chiefly for the transportation of people. Rental of other devices, such as equipment devices are better placed under the “Equipment rentals” category. The cost of vehicle rental includes expenses such as insurance and fuel. The amount ECCC would deem reasonable for vehicle rental is based on the National Joint Council Travel Directive.
- Canada will only contribute up to a maximum of 5% of its total contribution to the project toward these costs.
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| Management and professional services (external) |
- Costs associated with external management and professional services required to support a project, such as accounting, communications, translation, audit, GHG emission reductions and energy savings estimate verification, and results monitoring, measuring and reporting.
- This includes costs of engineering and environmental reviews, including costs related to an environmental or impact assessment carried out pursuant to the Impact Assessment Act, and the costs of mitigation measures, follow-up, and remedial activities identified in any environmental or impact assessment.
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| Materials and supplies |
- Costs of material and supplies required for the project.
- Any assets, such as tools and equipment, acquired that cost less than $10,000 would be included in this category.
- This category does not include general office supplies, which should be accounted for in the Overhead and/or Administrative Costs category.
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| Monetary honoraria offered to Indigenous Elders and/or Knowledge Keepers |
- Monetary Honoraria offered to Indigenous Elders and/or Knowledge Keepers for activities such as translation and interpretative costs, traditional opening/closing ceremony and/or prayer, sharing of Indigenous knowledge and protocols, demonstrating traditional art and other practices.
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| Overhead and/or administrative |
- Overhead and/or administrative costs encompasses the indirect costs, directly attributable to the carrying out of the project, including but not limited to administrative staff salaries, licenses and permits, utilities, repairs and maintenance expenses, memberships and subscriptions, insurance, computer maintenance expenses, and other indirect costs relating to the organization’s office. It also includes the administrative costs of the recipient to administer the project. In general, overhead encompasses the indirect costs, necessary to support the achievement of the project objectives, that cannot normally be obviously traced to a specific project activity and/or which are not material enough to be detailed under their specific expenditure category.
- Canada will only contribute up to a maximum of 20% of its total contribution to the project toward these expenditures provided that:
- It can be demonstrated that the costs are required to successfully implement the project; and,
- The arrangement is approved in advance and in writing by Canada.
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| Participation fees |
- Participation fee activities may include the following activities directly related to project meetings and events: preparation time, meeting participation, conducting or leading a discussion or providing a presentation.
- Indigenous specific participation fee activities may include the sharing of Indigenous knowledge and protocols, leading a traditional ceremony (including the opening and closing of meetings), providing translation services, providing spiritual advice to individuals, and demonstrating traditional art and other practices.
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| Planning and assessment |
- Planning and assessment, such as surveying, engineering, architectural supervision and testing.
- Canada will only contribute up to a maximum of 5% of its total contribution to the project toward these costs.
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| Printing, production and distribution |
- Costs of printing, production, and distribution directly associated with joint federal communication activities (e.g., press releases, press conferences) and with project signage related to funding recognition.
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| Salary |
- Incremental human resource costs, including salaries and benefits of the recipient’s technical, non-administrative and project-focused employees, may also be included as eligible expenditures.
- Canada will only contribute up to a maximum of 2% of its total contribution to the project toward these expenditures provided that:
- The recipient is able to demonstrate that it is not economically feasible to tender a contract and clearly demonstrate that there is value for money in using internal employees;
- The employee is engaged directly in respect of the work that would have been the subject of the contract; and
- The arrangement is approved in advance and in writing by Canada before expenditures are incurred.
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| Tax |
- Any Provincial sales tax (PST), goods and services tax (GST), or harmonized sales tax (HST) for which the recipient or a third party is not eligible for a rebate, not reimbursable by Canada Revenue Agency or the provinces, and any other costs that are ineligible for rebates.
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| Training fees |
- Training costs for employees related to the project’s new technologies, equipment, software and systems.
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