R&D |
Start-up Costs
- Start-up costs associated with the development and design of prototypes;
Laboratory Supplies, Equipment and Machinery
- Lab supplies, equipment purchase, installation and retrofitting costs;
- Maintenance costs;
Labour
- Direct labour costs for personnel involved in the Project;
Infrastructure
- Infrastructure costs to link sites (e.g., web-based communications, database sharing etc.);
Other Eligible Costs
- Costs associated with the development of codes and standards and regulatory approvals;
- Costs associated with training of skilled resources and public awareness; and
- Monitoring and evaluation costs.
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R&D of medical devices
Non-human health products
Human non-medical products (e.g. products that are not/would not be prescribed by a medical practitioner)
Business restructuring or regular capital reinvestment
General Working Capital Requirements
- General working capital requirements not directly attributable to the approved Project including debt service costs; and, Federal or Provincial income taxes, surtaxes or special expenses;
Sales and Marketing:
- Costs associated with sales and marketing.
Land
- Purchase of land is not eligible;
Buildings
- Purchase of buildings or construction of a building directly related to the Project is not eligible.
Business Case Preparation
- Costs associated with the preparation of the proposal (successful or not) such as success fees or third party government relations consulting services;
Vehicles and Off-Site Equipment
- Costs associated with the purchase/lease or operation of vehicles or off-site equipment;
Remuneration to Shareholders.
- Dividends or any type of shareholder payments are not eligible.
Intellectual Property Protection
- Expenditures to ensure intellectual property protection, including legal fees and filing fees payable to the federal patent office, are not eligible expenses.
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Advanced Manufacturing |
Overhead
- Reasonable overhead costs attributable to the Project, at a rate not to exceed the usual overhead rate for the Project Facility (or, if the Project Facility is a new facility, not to exceed the rate at the company’s similar facilities).
- Include administrative costs that are directly attributable to the Project.
- Do not include labour costs (see Labour (one-time) costs below).
Construction/Leasehold Improvements
- Construction/leasehold improvement costs, which are directly attributable to the Project, e.g., to reinforce an existing floor to accommodate special machinery or to create a ‘clean lab’. This would include work performed under contracts and subcontracts with third parties.
Equipment and Machinery
- The Equipment and machinery required for the successful completion of the Project.
Materials
- Costs of direct materials necessary for, and specifically identified and measured as having being used for, the completion of the Project, including:
- materials used for prototypes.
- materials used for configuring and testing production processes and systems.
- materials used for training employees.
- other materials directly related to the Project as approved by Ontario.
Labour (one time)
- One-time labour costs must be directly attributable to the development and implementation of the Project. This would include direct salaries, wages and benefits, paid by the company, for employees of the company working on the Project and in proportion to the amount of time spent working directly on the Project.
- Benefits mean employees’ regular entitlements for payroll-related benefits (CPP, EI, employer health tax), medical and dental-related benefits and an appropriate percentage to reflect the cost of sick leave, vacation, and statutory holidays. The ministry must approve any other benefits in writing.
- The company is required to maintain timesheets or appropriate records for all employees working directly on the Project to verify time spent on Project work, to verify expenditures for audit purposes and categorize the types of labour as follows:
- management
- design, research and development (including engineering)
- technical (including skilled trades)
- other categories as appropriate, e.g., administration
Other Eligible Costs
- Other eligible costs that are directly attributable to the Project, as may be approved by the ministry.
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Advanced manufacturing of medical devices
Non-human health products
Human non-medical products (e.g. products that are not/would not be prescribed by a medical practitioner)
Business restructuring or regular capital reinvestment
Ongoing Costs of Production or Operations:
- Labour, materials, overhead, and other costs for the production of saleable items.
General Working Capital Requirements
- Capital requirements not directly attributable to the Project including: debt service costs, federal or provincial income taxes, surtaxes and special expenses. e.g. legal fees.
- Working Capital costs for ongoing costs of the company’s regular production or operations, e.g. materials.
Sales and Marketing:
- Costs associated with sales and marketing.
Land
- Purchase of land is not eligible;
Buildings
- Purchase of buildings or construction of a building directly related to the Project is not eligible.
Labour (ongoing/operational)
- Labour costs that are not directly related to the Project including the ongoing costs of production or operations. Note: One-time labour costs directly attributable to the development and implementation of the Project are eligible.
Business Case Preparation
- Costs associated with the preparation of the proposal (successful or not) such as success fees or third party government relations consulting services.
Vehicles and Off-Site Equipment
- Costs associated with the purchase/lease or operation of vehicles or off-site equipment.
Remuneration to Shareholders
- Dividends or any type of shareholder payments are not eligible.
Contingency Costs
- Contingency costs are not eligible.
Intellectual Property Protection
- Expenditures to ensure intellectual property protection, including legal fees and filing fees payable to the federal patent office, are not eligible expenses.
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