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International Development Research Centre Act (R.S.C., 1985, c. I-19)

Act current to 2024-10-30 and last amended on 2012-06-29. Previous Versions

By-laws (continued)

Marginal note:Application of Income Tax Act

19 The Centre shall, for the purposes of the Income Tax Act, be deemed to be a registered charity as defined in that Act.

  • R.S., 1985, c. I-19, s. 19
  • 1999, c. 31, s. 246(F)

Financial

Marginal note:International Development Research Centre Account

  • 20 (1) The Centre shall establish, under its management in a bank or in an authorized foreign bank within the meaning of section 2 of the Bank Act that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act in respect of its business in Canada, an account to be known as the International Development Research Centre Account, in this section called the “Account”.

  • Marginal note:Credits to Account

    (2) There shall be credited to the Account all amounts realized by the Centre under this Act in carrying out research or technical development or from providing any other services in Canada or elsewhere under any contract or agreement.

  • Marginal note:Charges to Account

    (3) There shall be charged to the Account all expenditures incurred by or for the Centre under this Act in carrying out the research and development activities or providing the services referred to in subsection (2).

  • Marginal note:Grant

    (4) The Minister of Finance shall, out of the special account for international development assistance in the accounts of Canada, pay to the Centre a grant of one million dollars to establish the Account.

  • R.S., 1985, c. I-19, s. 20
  • 1999, c. 28, s. 167

Audit

Marginal note:Audit

21 The accounts and financial transactions of the Centre shall be audited annually by the Auditor General of Canada and a report of the audit shall be made to the Centre and to the Minister.

  • R.S., c. 21(1st Supp.), s. 21
  • 1976-77, c. 34, s. 30(F)

Report to Parliament

Marginal note:Annual report

  • 22 (1) The Chairperson shall, within four months after the termination of each fiscal year, submit to the Minister a report relating to the activities of the Centre for that fiscal year, including the financial statements of the Centre and the report thereon of the Auditor General of Canada.

  • Marginal note:Tabling report

    (2) The Minister shall cause the report submitted under subsection (1) to be laid before Parliament within fifteen days after the receipt thereof by the Minister or, if Parliament is not then sitting, on any of the first fifteen days next thereafter that either House of Parliament is sitting.

  • R.S., 1985, c. I-19, s. 22
  • 2010, c. 12, s. 1753(E)
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