Final Approval Body: Senior Leadership Team
Senior Administrative Position with Responsibility for Policy: Vice-Principal Research
Date Initially Approved: 9/3/13
Date of Last Revision, if applicable: 4/11/25
Purpose of Policy
The policy supports the recovery, distribution, and use of the Indirect Costs of Sponsored Research at Queen鈥檚 University.
Policy Statement
The University requires recovery of the Indirect Costs of research in all Sponsored Research activity, to the extent possible, while respecting the diversity of External Sponsors. For example, as part of its ongoing commitment to reconciliation, the University will work in partnership with Indigenous communities on the Direct and Indirect Costs of research.
Indirect costs are those costs not attributed to individual research projects but are essential to the ongoing success of the research enterprise of the University.
The Indirect Costs recovery rates may change over time but are kept current on the Vice-Principal Research portfolio website.
The Indirect Costs recovery rates are subject to the following exceptions:
- Where the External Sponsor prescribes a different recovery rate in an institutional agreement, published terms or policy, such as the Tri-Agency (CIHR, NSERC, SSHRC) or US Federal negotiated Indirect Costs, which are operationalized by the University.
- The External Sponsor does not support Indirect Costs of research as per published terms of policy.
- Any partners without the mandate to contribute to the Indirect Costs of research incurred at the University may still be approved to support Direct Costs of research. In these cases, and if the Sponsor does not have an accessible or public statement on Indirect Costs Recovery rates, the Principal Investigator may submit an Indirect Cost Recovery Variance Request providing a rationale for the project in the absence of recovered Indirect Costs.
The default position of the University is that there will be no variation to the published Indirect Costs recovery rates.
The University does recognize that unique circumstances may arise in Research Agreement negotiations requiring a variation in the relevant Indirect Costs recovery rate.
Approval by the Vice-Principal Research (or designate) is required for variations in the published Indirect Costs recovery rates that are not covered by those exceptions listed above. These variations include, but are not limited to, situations where:
- The External Sponsor prescribes or permits a maximum recovery rate in published terms or policy, which has not yet been approved by the University.
- The External Sponsor does not publicly prescribe an Indirect Costs recovery rate, such that the rate may be negotiated with the University.
- The External Sponsor is a University-Affiliated Start-up.
Consideration of variance requests by the Vice-Principal Research may involve consultation with the respective Faculty/School Dean (or designate), where appropriate. Depending on the circumstances, however, the University retains the discretion to decline funding if sufficient Indirect Costs cannot be included in the project budget.
All Indirect Costs of research recovered will be distributed to the Faculty/School of the Principal Investigator of the Research Agreement, or shared among Faculties and Schools per inter-faculty/school agreements for appropriate use. For Affiliated Hospital-based Sponsored Research projects, the distribution of Indirect Costs of research revenue recovery will be negotiated between the Dean of the respective Faculty/School and the Affiliated Hospital.
Definitions
Affiliated Hospitals refer to Kingston Health Sciences Centre (Kingston General Hospital and Hotel Dieu Hospital sites) and Providence Care.
Direct Costs are University expenditures incurred in the conduct of Sponsored Research that can accurately be identified and itemized; for example, compensation for those research staff and trainees engaged in research activities including wages, salaries, stipendiary payments, benefits, termination and severance amounts, some or all of which are described as payroll taxes, as well as equipment and supplies costs, and travel and publication costs.
External Sponsors are entities that provide direct support, including financial or in-kind contributions, for Research at the University and, by way of example, include entities such as the Federal Tri-Council Agencies, other Federal and Provincial funding agencies, and industry partners.
Indirect Costs (also commonly referred to as Overhead Costs or Associated Costs) include expenditures that are necessary to support research activities and may not be directly attributed to any one research project. Indirect Costs are true costs that provide essential, general support for the University research environment. Examples include:
- Maintenance of operational research space (upgrades, heat, light, energy, high-speed network connectivity and security, janitorial, waste management);
- Research administration support and finance;
- Regulatory and compliance requirements (environmental health and safety, hazard waste disposal, research ethics, biohazard certification, animal care, liability insurance);
- Legal and library services.
Off Campus Research means Sponsored Research activity that occurs off the premises of the University excluding Affiliated Hospital-based research.
Principal Investigator is an individual eligible to hold research funds at the University and with the overall responsibility for research design, conduct, and coordination at the University, Off Campus, or Affiliated Hospitals in compliance with policies of relevant funding and regulatory agencies (e.g., Health Canada, Tri-Agency).
Research includes a studious investigation or experimentation aimed at the discovery or interpretation of knowledge; the systematic collection or revision of knowledge or accepted theories in the light of new facts, or practical application of such new or revised theories; engagement with community partners to discover, consolidate and/or revitalize knowledge and its applications; and the development and application of methodologies to increase knowledge and the practical application of knowledge to specific problems or circumstances.
Research Agreement means an agreement entered into or proposed to be entered into by the University in respect of Research with or without conditions. For the avoidance of doubt and without limitation, a Research Agreement includes the following:
- Any notice of award and the terms and conditions of such an award (whether presented by the External Sponsor in a document to be signed, or published by the External Sponsor in some other format);
- Sponsored Research agreement; or
- Any other agreement to provide or receive materials, information or data, or any other tools to facilitate Research.
Sponsored Research is Research undertaken or proposed to be undertaken using financial and/or other in-kind support from an External Sponsor, whether by participation in a competition, call for proposals, or pursuant to a Research Agreement or Clinical Trial Agreement.
University-Affiliated Startup: An enterprise established to commercialize innovations, technologies, or intellectual property developed from research conducted at 成人大片.
Scope
All Sponsored Research activity conducted on campus, Off Campus, or at an Affiliated Hospital; and all University faculty and staff responsible for managing, charging, and/or administering Sponsored Research activity.
This Policy does not override or diminish the rights of Queen鈥檚 employees under collective agreements. Where there is conflict between this Policy and a collective agreement, the terms of the collective agreement shall govern.
Responsibilities
The Dean of the Faculty(ies)/School(s), or designate, is responsible for the appropriate use and allocation of all recoveries of Indirect Costs.
Principal Investigators preparing proposals to External Sponsors must anticipate and include all applicable Direct and Indirect Costs in research project cost estimates. Consultation with the Faculty/School Vice/Associate Dean Research is recommended to ensure appropriate Direct and approved Indirect Costs are incorporated in the budget before submitting the application or finalizing the Research Agreement. See the Procedures on Distribution of Funds to Support the Indirect Costs of Sponsored Research and Procedures on Recovery of Funds to Support the Indirect Costs of Sponsored Research for more details.
All Sponsored Research projects must be approved by the Vice-Principal Research, or designate, and the Faculty/School Dean (or designate) before proposal submission to any external agency. Sponsored Research activity conducted by University faculty members, using Affiliated Hospital resources, will also require the approval of the Affiliated Hospital. Research Agreements must be signed in accordance with the 成人大片 Approval and Execution of Contracts and Invoices Policy.
The Vice-Principal Research (or designate) is responsible for approval of requests for a variance from the published Indirect Cost recovery rates and will do so in consultation with the Dean (or designate) of the respective Faculty/School. See the Procedures on Recovery of Funds to Support the Indirect Costs of Sponsored Research for instructions on submitting variance request forms.
The Vice-Principal Research is responsible for the revision, interpretation, and adherence to the Indirect Costs of Sponsored Research Policy and the associated Procedures on Distribution of Funds to Support the Indirect Costs of Sponsored Research and Procedures on Recovery of Funds to Support the Indirect Costs of Sponsored Research.
Related Policies, Procedures, Guidelines:
Procedure: Recovery of the Indirect Costs of Sponsored Research
Procedure: Distribution of Funds to Support the Indirect Costs of Sponsored Research
Research Administration Policy
成人大片 Approval and Execution of Contracts and Invoices Policy
Indirect Cost Variance Form (PDF)
Policies Superseded by this Policy: N/A
Responsible Officer: Vice-Principal, Research
Contact: Director, Grants and Research Operations, Vice-Principal Research Portfolio
Date for Next Review: 4/11/30