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.
Circulars were used by Manitoba Pool Elevators to facilate communication between the central office and the local associations. Circulars were most often about Manitoba Pool Elevators and topic related to the running of the company, but they could also be about the co-operative movement, world events, or other aspects of rural life in Manitoba. See fonds level description of RG 4 for complete history/bio of MPE
Scope and Content
Sub-series MPE B.6 consists of circulars and newsletters. See Box level entries under B.6 for detailed contents of records.
