Research Ethics Board
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Study budgets


The TriCouncil Policy Statement requires that REB's examine the budgets of clinical trials to assure that ethical duties concerning conflict of interest are respected. The REB must be assured that the overall funds committed to the study are sufficient but not excessive. To do this an itemized budget sheet is required as part of the submission package. Disclosure of budgetary details will assist the Board in assessing conflicts of interest, and may also assist the researcher in resolving them. If surplus funds are anticipated at the conclusion of the study, the plan for the surplus funds must be stated.

Where payment is made by the study sponsor per individual subject (per capita), details of study costs should also be expressed per capita.

A budget checklist to assist the investigator in budget preparation can be downloaded in Word and Acrobat formats from either of the links below.

For detailed instructions or assistance on preparing an itemized budget, contact should be made with Julie Gibson, Director, Clinical Research Services at julie.gibson@sickkids.ca.