Guides and Reports: FIUC Interpretation

Research Funding

Classification of funding agencies

Research funding, as reported on Table 1, can come from government, individuals, business enterprises, or not-for-profit organizations.  The distinctions among these may not be clear, particularly in cases such as crown corporations or government funded foundations.

For classification of research funding, we recommend the use of the decision tree included in the “Frascati Manual” (OECD, 2002) and reproduced here.  The full manual is available from the OECD.
http://www.oecd.org/document/6/0,3343,en_2649_34451_33828550_1_1_1_1,00.html

Using this classification, Tables 6 and 7 should only include funding from federal and provincial (the institution’s home province) governments respectively.

Capital funding (CFI and similar)

Funding from the Canada Foundation for Innovation (CFI) for the construction of research facilities is to be reported as research revenue on Table 1 and the corresponding expenditures as research expenditures on Table 2.  Provincial and other matching funds for CFI grants are to be reported as research revenue on line 2 of Tab