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.
Using this classification, Tables 6 and 7 should only include funding from federal and provincial (the institution’s home province) governments respectively.
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 Table 7.
Other funding of a similar nature received from research funding agencies should also be reported in the research fund.
If reported in the institution’s audited financial statements, scholarships funded by research funding agencies (notably SSHRC and NSERC) are to be recorded as research revenue on Table 1. The corresponding expenditures are to be shown in the research fund as scholarships (line 13) on Table 2.