There are various sources of in kind and the regulations can differ, depending on the sponsor. Please make sure to check for your specific sponsor guidelines.
Generally, research in kind is categorized by:
- Internal In Kind – non-cash support (for example, salaries of research personnel, research space, instrument time) provided by the University of Waterloo, as included in the proposal budget and detailed on the Cover sheet. This may or may not be confirmed through a formal letter signed by Chair / Director and/or Dean.
- External In Kind – non-cash support (for example, equipment or supplies, discounts beyond ‘fair market value’, external research personnel salaries, access to specialized research facilities) provided by a sponsor, and documented with an agreement / letter and/or which must be reported to the sponsor.
Tri-Agency Financial Administration Guide
Unless otherwise indicated, these policies and requirements apply to all three Agencies (Natural Sciences and Engineering Research Council (NSERC), Social Sciences and Humanities Research Council (SSHRC), and Canadian Institutes of Health Research (CIHR)). Any exceptions to these will be indicated in the program description of the respective Agency.