Policy 26 – Provision for University Overhead in Sponsored Research Activities (grants, contracts and other research support)


12 January 1967

Last Updated:

13 November 2000


28 February 2020. Amended, official titles only.



It is intended that the University recover the cost (direct and indirect) of sponsored research activities. Whenever possible, provision for University overhead (the indirect cost) must be made when applying for funding for sponsored research activities. Contract and industrial grant sponsors must allow for overhead recovery; for other grant and research sponsors, an overhead factor must be used whenever possible. Overhead rates and methods of application are dependent on the sponsoring body and the type of sponsored activity. Details of the rate ranges and methods of application are available from the Office of Research.


Overhead is to provide compensation to the University for the use of space, heat, light, power, furniture, administrative services, library, central computing, etc. Overhead recovery received by the University will be credited to the University's operating budget and distributed on a slip-year basis.


Responsibility for the administration and application of this policy rests with the Vice-President, Research and International.