Services and miscellaneous expenses

Costs of alcohol.

Costs of entertainment, hospitality and gifts, other than those specified above such as regular interactions with colleagues from the institution and personnel meetings.

Costs related to staff awards and recognition.

Education-related costs such as thesis preparation, tuition and course fees, leading up to a degree.

Costs related to professional training or development, such as computer and language training.

Costs involved in the preparation of teaching materials.

Costs of basic services such as heat, light, water, compressed air, distilled water, vacuums and janitorial services supplied to all laboratories in a research facility.

Insurance costs for buildings or equipment.

Costs associated with regulatory compliance, including ethical review, biohazard or radiation safety, environmental assessments, or provincial or municipal regulations and by-laws.

Monthly personal parking fees for vehicles, unless specifically required for field work.

Sales taxes to which an exemption or rebate applies.

Costs of regular clothing.

Patenting expenses.

Costs of moving a lab.