Eligible Costs
- Capital Expenditures
- Modifications to existing capital equipment requires an audit prior to commencing the project and will require a final audit prior to final expense claims being approved.
- Installation Costs (3rd party installation only)
- Consulting Fees unrelated to completing the SMART funding application processes (industry standard rates only)
- External Administration (maximum 5% of eligible and supported costs)
- All admin costs must be clearly documented and submitted with expense claim. A template is available online for tracking.
- Independent Market Assessment or Feasibility Study by a SMART approved consultant who conforms to guidelines – (covered under assessment application only).
- Independent Business Marketing Plans (new plans only)
- Foreign legal
- Patents in foreign country
- Trade Shows or Foreign Customer / Dealer Shows
- Show booth acquisition
- Trade show exhibitor registration for booth space
- Trade show media advertising
- Packaging redesign by third party
- Translation services
- Installation instructions
- Warranty
- Foreign country regulatory approvals/testing
- Customer testing of product(s)
- Foreign website development
- Catalogues/Brochures development for foreign market by third party
- Public Relations / Releases
** SMART reserves the right to amend the criteria as required.



