The A.E. McKenzie Seed Co. Ltd. originated with the McKenzie family Flour, Grain and Seed business, started by F. B. McKenzie in the early 1880's. When F. B. McKenzie passed away in 1896, his son, Albert Edward McKenzie, assumed control of the company, and renamed it The Brandon Seed House. With its main office and plant in Brandon, Manitoba, the company specialized in the production and sale of field seeds and service exclusively to seed buyers in the prairie provinces and British Columbia. In later years, a complete line of products including garden seeds, lawn grass, and other allied lines was developed for sale across Canada.
In 1906, the company underwent a change of name when A. E. delete determined that the growth of the country demanded a larger seed institute than could be managed by one man. As a result, the company was incorporated under provincial statutes and the federal Joint Stock Companies Act as A. E. McKenzie Seed Co. Ltd., and new personnel were hired.
Under the Joint Stock Companies Act, A.E. McKenzie Seed Co. Ltd. was required to elect a Board of Directors of not less than three, and not more than nine individuals. Only shareholders of the company were eligible for election, and election was to take place yearly with each shareholder entitled to as many votes as shares owned in the company. The Act also dictated that the directors were, from time to time, to elect from among themselves, a president of the company. They were also able to appoint and remove all other officers of the company and to create company by-laws. The directors were not obliged to pay any dividend on shares if the company should became insolvent. Under the Act, the stock of the company was deemed a personal estate and was only transferable as such. In addition, the company could acquire, hold, and transfer real estate, and was required to submit annual statements.
A. E. McKenzie was elected President of the newly constituted company. For the memaninder of his natural life he remained in this position and supervised the operation of the company. S. A. Bradford, who was given responsibility for various company departments, filled the position of General Manager. H. L. Patmore became the Vice-President, overseeing the nursery business, while W. A. McCracken was put in charge of the warehouse stock, and shipping department. McCracken also supervised the mail order department.
The Company was intially comprised of three divisions: The Brandon Seed House, Brandon Nurseries, and Brandon Greenhouses. Each division was registered under Dominion Patents. Later, the company was divided into Retail Mail Order, Wholesale and Commission Packet Trade divisions. It also undertook some export business.
By registering the divisions of the company under under federal legislation affecting trademarks and industrial designs, McKenzie and the Board,were able to register both the company’s trademarks and to protect the company’s industrial techniques. Thet company could thus patent the methods and processes of its operations so that no other individual or business could duplicate them.
Located at 30 9th Street, the head office and plant of A.E. McKenzie Seed Co. Ltd. housed all the facilities and staff of the company, with the exception of the regional sales offices and warehouses. The business of the A. E. McKenzie Co. Ltd. was conducted from a frame warehouse until the current McKenzie building was constructed on the same site after a fire destroyed the original premises. Designed by architect Thomas Sinclair, and built by the Brandon Construction Company, the new building opened in 1911. In time, The A. E. McKenzie Co. Ltd. came to be known as Western Canada's Greatest Seed House.
During the 1930's, before a new building was erected in 1945, the A. E. McKenzie Co. occupied space at five different locations in Brandon, including the Massey Harris Building, the International Harvester Building and the Security Building. The last of these premises was destroyed by fire in 1972. As a result of its proximity to the Security Building, the main McKenzie Building also suffered heavy fire and water damage. A. E.
McKenzie Co. Ltd. also utilized a warehouse on the north side of Pacific Avenue alongside the Canadian Pacific Railway tracks between 5th and 6th streets. This building and its contents were destroyed by fire (1946). In May of 1949, the company purchased and erected a Quonset structure on the west side of 15th Street between Rosser and Pacific Avenues.
In 1908, the first branch of the A. E. McKenzie Seed Co. Ltd. was established at Calgary. In the following sixteen years, additional branches were established in Edmonton and Saskatoon (1923), Moose Jaw, Toronto (1934) and Winnipeg (1935). Both the Edmonton and Saskatoon branches were seasonal, operating for a four-month period, March to June inclusive. Business in the Maritime Provinces of Prince Edward Island, Nova Scotia and New Brunswick further extended the company's operations by the mid 1940's. In 1946, the company purchased property in Gilbert Plains, Manitoba, 120 miles north of Brandon. This purchase enabled the company to handle larger quantities of Sweet Clover, a popular crop that was grown in the surrounding area. Additional offices were opened in Vancouver and Quebec City in rented premises by the early 1960's.
In the years 1944-1945, the McKenzie Foundation was created. Through the Foundation, arrangements were put in place to transfer shares of the company to the Manitoba Government for the benefit of higher education, specifically Brandon College. In return for this gift, which included 90% of all capital resources of the company together with all of the income earned each year, except for the amount retained annually to ensure sufficient operating capital, the A.E. McKenzie Co. Ltd. received exemption from paying Corporate Tax.
Prior to the establishment of the McKenzie Foundation, in 1945, the National Trust for the benefit of the College held the shares of McKenzie Seeds. On April 7, 1945 the Manitoba Legislature passed legislation whereby A. E. McKenzie retained effective management control of his company, but 1031 shares out of 1145 issued shares were gifted to the Provincial Government. In return, the government agreed that all financial benefits from the shares would go to Brandon College through the A. E. McKenzie Foundation. When Mr. McKenzie passed away in 1964, the primary responsibility of appointing the Board of Directors for McKenzie Seeds passed to the Provincial government.
The remaining 114 shares of the Company were turned over to the Crown on July 16, 1975 in accordance with an agreement between Brandon University, A. E. McKenzie Co. Ltd. and the Manitoba government. The same agreement also turned the McKenzie Foundation over to Brandon University. Therefore, since 1975 the crown has held all shares of the McKenzie Co. through the Province of Manitoba.
A.E. McKenzie died on September 25, 1964 at the age of 94 and was succeeded as President of the company by J. Lasby Lowes. When Mr. Lowes retired in 1968, A. R. Swanson was appointed by the government to fill the position and was responsible for all operations of the company under a Board of Directors comprised mainly of appointees of the government. It has proven impossible to establish a complete list of those individuals who held the positions of President/General Manager of McKenzie Seeds after 1964. A partial account is as follows: Anthony J. Maruca became President of A. E. McKenzie Co. Ltd. in 1972. In 1975, the Board of Directors appointed William Moore General Manager, creating a new position to relieve the President of the company from management of plant operations. At the same time, Pat Kelleher was named new interim President. Following the resignation of Kelleher, William Moore assumed the role of President as well. Moore left the company in the early 1980s. He was later convicted of criminal misconduct as President of the company. Keith Guelpa became President/General Manager in the mid 1980's; Raymond West was his successor.
Beginning in 1969, the A. E. McKenzie Seed Co. Ltd. began phasing out the Field Seed division of their company, including business related to forage crops and cereals. Seed cleaning equipment located in Brandon and and the company’s Calgary and Toronto cleaning plants was sold. The Company concentration its resources on the production and sale of vegetable and flower seeds, and lawn and turf grasses. It acted as a wholesaler and conducted business through chain stores, grocery, hardware and general stores.
Late in 1971, A. E. McKenzie Co. Ltd. purchased its largest competition in packaged seeds - Steele Briggs Seed Co. from Maple Leaf Mills Inc. for two million dollars. At the time of the acquisition the company changed its name to A. E. McKenzie Co. - Steele Briggs Seeds, in order to benefit from the favorable reputation held by Steele Briggs Seeds across Canada. In the early 1970s, the acquisition of Brett-Young Seeds Ltd., a Winnipeg company that dealt exclusively in the production and sale of field seed, brought the A. E. McKenzie Co. back into the field seed market.
In 1994 the Manitoba Government sold the A.E. McKenzie Seed Co. Ltd. to Regal Greetings and Gifts, Canada's largest non-retail mail-order catalogue company, which is owned by MDC Corporation of Toronto.
In 2001, McKenzie Seeds is Canada's leading supplier of packaged seeds and related gardening products. It is divided into a Retail Consumer Products division which features well known seed brands including McKenzie Seeds, Pike Seeds and Thompson & Morgan Seeds from England. As well, this division also carries a complete range of lawn seeds and perishables. It also continues to ship the seed racks invented by A.E. McKenzie to numerous retail stores. The second division, Direct Mail, consists of the McFayden and McConnell catalogues which reach over 500,000 Canadian homes each year.
Custodial History
Following the sale of the A.E. McKenzie Seed Co. Ltd. to Regal Greetings and Gifts, the records of McKenzie Seeds and its subsidiaries were retained in the McKenzie Plant on 9th Street. In April of 1997, the records were transferred to the McKee Archives at Brandon University. Because the company was a crown corporation, the records of McKenzie Seeds belonged to the Province of Manitoba and might have been placed in the Provincial Archives. However, Provincial Archivist Gordon Dodds permitted the retention of the records in Brandon at the S. J. McKee Archives. The minutes of the Board of Directors, previously transferred to the Provincial Archives, remain in Winnipeg. Until 1960 these minutes, by-laws of the Company, and the letters patent of incorporation (April 7, 1906) were in the possession of the Company's lawyers, Johnson, Garson, Forrester, Davidson, & Steen.
Scope and Content
The fonds consists of textual records, photographs and artifacts from A.E. McKenzie Seed Co. Ltd. The textual records include minutes, documents, financial records, administrative records, by-laws, legal records, catalogues, sales literature, seed packets, newspaper clippings, appraisals, publications, scrapbooks and miscellaneous sections.
In addition, some of the records within the fonds relate to the operations of McKenzie subsidiaries -- Brett-Young Seeds, Steele-Briggs Seeds, Pike & Co. and McFayden Seeds -- and various properties owned by McKenzie Seeds.
Fonds contains approximately 500 photographs. These depict the operations and employees of McKenzie Seeds and the seed industry in general. Artifacts contained in the fonds include blueprints, newspaper clippings, copper printing plates, seed bags and plaques.
Fonds also includes an artificially created series of records dealing with Brandon College Inc., the A.E. McKenzie Foundation, the Brandon Allied Arts Council and the Brandon Board of Trade. These records stand outside the provenance of the McKenzie Seed Co.
Of particular interest within the textual records are the transcripts of various features of the company's history as dictated, researched and recalled by its second President/General Manager, J. Lasby Lowes. The fonds also contains a collection of company catalogue which is almost complete. Outside of the seed industry, the records dealing with both Brandon College Inc. and the McKenzie Foundation are significant records relating to the history of Brandon College/University and the City of Brandon.
Because the A.E. McKenzie Seed Co. Ltd. was a crown corporation, the records in the fonds are subject to the Freedom of Information and Protection of Privacy Act (FIPPA).
Storage Location
RG 3 A.E. McKenzie Company fonds
Related Material
Additional records regarding A.E. McKenzie Seed Co. Ltd. are housed at the Provincial Archives of Manitoba. In order to gain access to these records it is necessary to contact the Archives of Manitoba.
Arrangement
RG 3 A.E. McKenzie Seed Co. Ltd. Fonds
McS 1 Board of Directors
1.1 Documents
1.2 Minutes/Meetings
1.3 Management Consultant Reports
1.4 Miscellaneous
1.5 Financial Records
McS 2 Office of the President/General Manager
2.1 A.E. McKenzie
2.2 J. Lasby Lowes
2.3 Comptroller
2.4 Properties
2.5 Marketing
2.6 Reference Library
2.7 Miscellaneous Publications/Correspondence
McS 3 Acquisitions
3.1 Brett-Young Seeds/Sabetha
3.2 Steele-Briggs Seed Co.
3.3 Pike & Co.
3.4 McFayden Seeds
McS 4 Seed Marketing Co.
McS 5 Photographs
5.1 McKenzie Seed Co. Ltd. Executives
5.2 Construction at McKenzie Seed Co. Brandon (two files)
5.3 Exterior Photographs of the A. E. McKenzie Co. Building
5.4 McKenzie Seed Co. Plant Operations and Workers (2 files)
5.5 McKenzie Seed Co. Equipment and Plant - Head Office 1983
5.6 McKenzie Seed Co. Field Operations and Workers
5.7 McKenzie Seed Co. Strike 1944
5.8 Fires at McKenzie Seed Co. 1910, 1945, 1972
5.9 McKenzie Seed Co. Centennial Exhibition 1996
5.10 Miscellaneous McKenzie Seed Co. Photographs
5.11 People Connected to McKenzie Seed Co.
5.12 Princess Anne's Visit to McKenzie Seed Co. 1982
5.13 Onion Set Production Book
5.14 Irene Cullen Photographs - McKenzie Seeds Employee Photos
5.15 Josiph Airey Photographs - McKenzie Product Photos
5.16 Alan R. Mundie Seed Production Photographs
5.17 Steele Robertson/Steele Briggs Seeds Photographs
5.18 Seed Packet Display Units Photographs
5.19 Product Photographs
5.20 Parade Photographs
5.21 Oversized Photographs
5.21.1 Drawer #1: Executive Photographs
5.21.2 Drawer #2: Office and Equipment/Plant Photographs
5.21.3 Drawer #3: Miscellaneous Oversized Photographs
5.21.4 Drawer #4: Artifacts
McS 6 Miscellaneous
6.1 Centennial Exhibition
6.2 Miscellaneous Publications
6.3 Scrapbooks
MG 1 A.E. McKenzie Fonds
1.1 Brandon College Inc.
1.2 McKenzie Foundation
1.3 Brandon Allied Arts Council
1.4 Brandon Board of Trade
1.5 Miscellaneous
The scrapbooks in this sub-series are fragile, particularly the product book. They must be handled with great care.
Custodial History
See fonds level description of custodial history of A. E. McKenzie Seed Co. Ltd.
Scope and Content
This sub-series consists of three scrapbooks. Two of the three contain copies of advertisements for a number of businesses, including McKenzie Seeds, Steele Briggs, Patmore's, Rennie's, and McFayden Seeds. Clippings dealing with a variety of other companies in the seed industry are also included. The third scrapbook contains pictures of various flowers, vegetable, herbs and other seed products in alphabetical order. An inventory is available for the third scrapbook.
Notes
Date(s) of creation, including distribution, publication, etc.:
a) [No title] ad book - 1906-1911
b) "Scrap Book" ad book - 1917-1926
c) [No title] product book - c.1903 - c.1940
Storage Location
RG 3 A.E. McKenzie Company fonds
McS 6 Miscellaneous
This sub-series consists of publications that did not fit into any of the preceding series or sub-series.
Custodial History
See fonds level description of custodial history of A. E. McKenzie Seed Co. Ltd.
Scope and Content
This sub-series includes one copy each of Manitoba Business Top 100 (June 1985), Trade and Commerce Supplement, Brandon (c. 1963) and Manitoba Business (November 1985).
It also includes a Christmas Song book, the book "By Gossip and Myth" by Prof. George MacDowell and a document entitled "Background Information re A.E. McKenzie Seed Co. Ltd."
The following newspaper clippings have been located in the map case drawer #4 located in the archives reading room:
1. $175,000 Gift Set for College from City Man
2. McKenzie Will Leaves House to Arts Centre
3. The Old Alma Mater is Down on Her Knees
4. How to Help the Alma Mater
5. Good Things are "growing" on at McKenzie Seeds (ad)
6. Fire fails to halt work at McKenzie Seeds
7. McKenzie Seeds: new facilities are first in North America
8. A full-page advertisment for McKenzie Seeds from "The Brandon Sun" (September 24, 1971)
Storage Location
RG 3 A.E. McKenzie Company fonds
McS 6 Miscellaneous
In 1971, A. E. McKenzie Seeds Co. Ltd. acquired Brett-Young Seeds. Based out of Winnipeg, Brett-Young dealt exclusively in Field seeds. The price of the company was based on 75% of the booked pre-tax profit for a five-year period starting in 1972, with a minimum price of 1.3 million. In 1975, the company was sold to Manitoba Pool Elevators for 1.76 million plus inventory. However, while McKenzie Seeds owned the company, it generated 2.3 million in profits, 75% of which was paid to the previous shareholders.
Custodial History
See fonds level description of custodial history of A. E. McKenzie Seed Co. Ltd.
Scope and Content
Sub-series consists of financial statements, board minutes and documents, including return of information and particulars under the Companies Act of Manitoba and notices of the change of directors. Correspondence in the sub-series deals largely with the resignation of the directors of Brett-Young Seeds. Records dealing with the sale of Brett-Young Seeds to Manitoba Pool Elevators are also included. The sub-series also includes one file of documents relating to the Sabetha Seed Co.
The sub-series is divided into two sub sub series, including: (1) Correspondence; and (2) Financial.
Storage Location
RG 3 A.E. McKenzie Company fonds
McS 3 Acquisitions
Related Material
One document relating to Brett-Young Seeds and McKenzie Seeds is
located in Series 1 (Board of Directors), sub-series 1 (Documents).
Historical information regarding Brett-Young Seeds is located in Series 2
(Office of the President/GM), sub-series 2 (J. Lasby Lowes), Historical Topics file 11 (Tape 24).
The 1974 catalogue for Brett-Young Seeds is located in Series 2 (Office of the President/GM), sub-series 4 (Marketing).
Sales literature and catalogues for Brett-Young Seeds are located in Series 5 (Miscellaneous), sub-series (Centennial Exhibition) in the file entitled Acquisitions Booklet.
Harris McFayden, who also acted as the company's managing director, established the McFayden Seed Co. Ltd. in 1910. G. P. Crossing, D. J. Daniel and D. A. Hagen completed the company executive as secretary-treasurer, manager of the Garden Seed
Department, and Plant superintendent respectively.
Operating out of Winnipeg on a Canada wide basis, McFayden Seed Co. Ltd. was originally called Harris McFayden Seed Co. Ltd. and specialized in farm seeds. By the time of McFayden's death in April of 1941, the company had created the largest Mail
Order House of Garden Vegetable and Flower Seeds in Canada.
McFayden Seed Co. Ltd. was purchased by A. E. McKenzie Co. Ltd. on August 15, 1941 from a Trust Company for $75,000. At the time of the acquisition, it was decided by the parties involved that the two companies would continue operating as separate entities. This arrangement enabled the McKenzie Seed Co. to minimize the disruption created by the purchase; it also allowed for the perpetuation of the McFayden name and tradition.
Located in a rented property, the 5th floor of the John Deer Building in Winnipeg, the company was relocated to Maryland Street in Winnipeg during the 1950's. Finally, in 1965, McFayden Seeds was moved into the existing McKenzie Building in Brandon as a subsidiary company, continuing as a specialty Mail Order division of McKenzie Seeds to the present day.
Custodial History
See fonds level description of custodial history of A. E. McKenzie Seed Co. Ltd.
Scope and Content
This sub-series contains correspondence, documents, financial records and miscellaneous records relating to McKenzie Seeds first acquisition. The documents consist of costs of passing title, general by-laws, Companies Act returns, annual summaries, executor of Harris McFayden's estate, and a release between A.E. McKenzie Co. and National Trust. The miscellaneous records include board minutes/excerpts, memos and a share register.
The sub-series has been divided into four sub sub series, including: (1) Correspondence; (2) Documents; (3) Financial; and (4) Miscellaneous.
Storage Location
RG 3 A.E. McKenzie Company fonds
McS 3 Acquisitions
Related Material
Financial statements for McFayden Seeds as a subsidiary of A.E. McKenzie Seed Co. Ltd. are located in Series 1 (Board of Directors), sub-series 5 (Financial) of the fonds.
Historical information regarding McFayden Seeds is located in Series 2 (Office of the President/GM), sub-series 2 (J. Lasby Lowes), Historical Topics files 7 and 8 (Tape 22) and file 30 of the A.E. McKenzie Seed Co. Ltd. fonds.
Sales literature, seed packets and McFayden catalogues are located in Series 2 (Office of the President/GM), sub-series 4 (Marketing) of the A.E. McKenzie Seed Co. Ltd. fonds.
Catalogues for McFayden can also be found in Series 5 (Photographs) in oversized drawer #4 of the A.E. McKenzie Seed Co. Ltd. fonds.
Series 6 (Miscellaneous), sub-series 1 (Centennial Exhibition) of the A.E. McKenzie Seed Co. Ltd. fonds also contains catalogues and sales literature for McFayden Seeds.
See collection level description for history/biography information on Frederick George McGuinness.
Custodial History
Accession 1-2015 contains records created and collected over the course of McGuinness’ career as a newspaper journalist and freelance writer. The Estate of Fred McGuinness donated the materials to the SJ McKee Archives circa 2011. The Archives accessioned the records in 2015.
Scope and Content
Subseries consists of records related to the business workings of Fred McGuinness Ltd. It includes financial statements prepared for Fred McGuinness Ltd. and information on insurance coverage.
Notes
In the file level inventories, square brackets at end of file names reference the original location of the file in the unprocessed Fred McGuinness collection. The original location is also noted on the front of each file folder
Accruals
Closed
Finding Aid
File level inventory is available
Storage Location
2015 accessions
Related Material
Statements on royalty earnings for McGuinness’ monograph Manitoba: The Province & The People are located in the Correspondence subseries (McG 1.2). Invoicing for McGuinness’ work on the Chronicle of Canada is located with that monograph subseries (5.7)
Arrangement
Arrangement was artificially created by the Archives. Subseries has been re-arranged according to publication period.
Documents
McG 1_3 Fred McGuinness Ltd business documents inventory.pdf
CSP Foods Ltd resulted from an amalgamtion of Co-op Vegetable Oils Ltd with MPE in 1975. The company operated crushing plants in Altona, Manitoba and in Saskatchewan, and was overseen by members of MPE and the Sask Wheat Pool.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
This sub-series consists of minutes, correspondence, reports, and promotional materials.
Notes
Description by Jillian Sutherland (2010)
History taken from F.W. Hamilton's "Service at Cost"
It has been impossible to establish an administrative history for Pike & Co. other than that it was a small distributor of packet seeds located in Edmonton, Alberta. The acquisition was made in 1982 on the recommendation of McKenzie President William Moore. In 2001, Pike & Co. continued to be a part of the mail order division of McKenzie Seeds.
Custodial History
See fonds level description of custodial history of A. E. McKenzie Seed Co. Ltd.
Scope and Content
This sub-series consists of one file containing a proposal to acquire shares of Pike & Co., and a document entitled organizational shares.
Storage Location
RG 3 A.E. McKenzie Company fonds
McS 3 Acquisitions
Related Material
Financial records for Pike & Co. for 1983 are located in Series 1 (Board of
Directors), sub-series 5 (Financial) of the A.E. McKenzie Seed Co. Ltd. fonds in the file entitled 'Complete Financial Record 1983, McKenzie Seeds'.
Catalogues and seed packets for Pike & Co. are located in Series 2 (Office of the President/GM), sub-series 4 (Marketing) of the A.E. McKenzie Seed Co. Ltd. fonds.
The book "By Gossip and Myth" by Prof. George MacDowell in Series 6 (Miscellaneous), sub-series 2 (Miscellaneous Publications) of the A.E. McKenzie Seed Co. Ltd. fonds, also contains a small amount of information regarding the purchase of Pike & Co.
Co-enerco was a co-operative energy company that resulted from the Co-operative Resources Project.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
This sub-series consists of records pertaining to the formation of Co-enerco.
Manitoba Pool Elevators was a part of and associated with many other producer co-operatives in Manitoba.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series consists of records from the following co-operative organizations: Canadian Poultry Pool Ltd, Canadian Poutry Sales, Manitoba Co-operative Poultry Marketing Association, Manitoba Dairy and Poultry Co-operative Ltd, The Co-operative Promotion Board, Manitoba Fish Products, Pool Co-operative Seed Association, XCAN Grain Pool
Records for the above organizations may include but do not necessarily include the following: financial records, minutes, correpondence, reports, addresses, and memoranda.
Notes
Description by Jillian Sutherland (2010)
Original order in this sub-series was rearranged by Eileen McFadden. The order established by her has been left intact.
Co-op Farm Implements was a subsidiary company designed to serve Pool members in Manitoba and Saskatchewan.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
This sub-series consists of general documents and photographs.
The Pool livestock advisory boards and livestock markets were organized under the MPE when MPE merger with the Manitoba Co-operative Livestock Producers Ltd in 1948. The livestock pools operated in much the same way the grain pools did. The MPE Livestock Division was overseen by the Canadian Livestock Co-operative (Western) Limited (known as the C.L.C.). Local shipping associations shipped livestock to a central selling agency in St. Boniface, although this changed with the development of the rural highway system in Manitoba and the founding of Pool Packers.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
This sub-series consists of Livestock Division records, Virden Auction Market records, Brandon Livestock Advisory Committee records, Elkhorn Co-operative Livestock records, and Swan River Livestock Association Ltd.
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.