This commission was appointed in late 1944 and made it's reports and recommendations in late 1945. The commission's tasks were the following: (1) give a legal opinion on existing taxation legislation affecting co-operatives, (2) reccomend taxation legislation in respect to co-operatives, with due regard to current tax burdens on privately owned busniess, (3) provide a picture of the actual structure of co-operative enterprise in Canada, its growth, and the effects of taxation upon it.
The commission's findings were, briefly: (1) Section 4, paragraph (p) of the Income War Tax Act is so ambiguous as to justify its repeal, (2) commission reccomended legislation permitting both co-operative and joint stock companies to deduct patronage dividends in computing taxes, whether paid out or available on demand, (3) appendicies of research staff findings that provide statistical and historical information on the origin, growth and distribution of co-operatives in Canada.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains volumes 1 - 31 of the Royal Commission on Co-operatives, the brief and report on the Commission, an outline of argument on behalf of certain co-operative organizations.
The Manitoba Department of Education presents : young Manitoba listens : a schedule and guide book of School Broadcasts which will be repesented in co-operation with the Canadian Broadcasting Corporation, October-May 1956-57
Don LeQuesne, Associate Professor of Art and Art Education at Brandon College 1962-1965, was from the Toronto area where he had been supervisor of art in the Pickering school system and taught Art Methods in Summer school for teachers at the Ontario College of Education. His parents immigrated to Quebec from the Channel Islands. Don obtained his B.F.A. degree from Mount Allison University. (1969 inventory)
