Researchers must apply a 25% overhead recovery charge to the total cost of all research grants, contracts and agreements for research projects sponsored by industry and government with the following exceptions:

• Tri-Council grants are exempt from this, as UBC already receives an overhead allocation for these grants from Ottawa.
• Special rates apply to certain government and non-profit agencies (most non-profits specifically prohibit payment of overheads, so they will not be charged for it). These rates, which have been agreed to by the University, may be viewed on the Office of the Vice-President Research and International website (enter your Campus-Wide Login to access the secure content on this page).

Unless a sponsor requires the overhead recovery charge to be presented as a separate line item, whenever appropriate the overhead charge should be built into each budget line item. Overhead will be automatically deducted from research accounts at the standard (or special) rate as expenses are incurred.

The overhead recovered by the University will be first distributed as per any affiliation agreements (e.g., UBC-affiliated hospitals). The UBC portion of the recovered overhead will be distributed as follows:

• 50% to Faculty Dean (it is anticipated that some or all of these funds will be distributed to academic departments or units and individual researchers)
• 25% to General Purpose Operating Fund
• 25% to Vice President Research Office

Please see the Vice-President Research and International website for full details, sample budgets, and FAQs.