Eligible costs, necessary to complete the project:

• Capital expenditures
• Professional fees
• Other implementation costs
• Payroll expenditures and benefits
• Project management costs

Capital expenditures refers to tangible assets, such as:

• Equipment.
• Material on wheels (some exceptions apply).
• Buildings and leasehold improvements.

Payroll expenditures refers to:

• Salaries, in hours of work performed and justified for the project, at the actual hourly rate of involved employees, up to a maximum of $30/hour.
• The associated benefits.

See the eligible percentages for capital expenditures and other types of expenditures depending on the nature of the organization in the Applicant Handbook.

Conditions apply.

The following costs are considered ineligible expenses: 

• Marketing costs.
• Trail maintenance equipment (e.g., grooming machine, snow gun).
• Compensation for loss of income.
• Capital repayment.
• Refinancing existing debt.
• Purchase of any property for more than its fair market value.
• Depreciation and goodwill.
• Land acquisition.
• Motor vehicles that may be registered for off-site use.
• Regular operating costs.
• Salaries and benefits related to regular operating activities.
• Cost overruns.
• Portion of the Québec sales tax (QST), the goods and services tax (GST), and any other costs for which the recipient (or a third party) is entitled to reimbursement.
• Any expense that is not directly related to the project.

Consult the Applicant Handbook for complete details.