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.
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.
Pool Insurance Limited was created in 1939 and re-incorporated at Pool Insurance Company in 1940. It was designed to internalize some of the insurance risk of MPE, which had previously been carried by an extenal company.
Co-operative Life Insurance Company was formed in 1945 to offer pool members affordable life insurance tailored to their lives as producers.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
This sub-series consists of documents and minutes.
Manitoba Pool Elevators was quick to realize the usefulness of the radio medium as a educational and promotional tool. It was also often used to defend the Pool and the co-operative movement in general on programs such as Farm Radio Forum. See fonds level description of RG 4 for complete history/bio of MPE.
Scope and Content
Sub-series MPE B.10 consists of textual radio broadcast transcriptions. The records include transcriptions from 1930 until 1971. Radio broadcasts are on a wide variety of topics, including argicultural science, the grain market and general economy of Canada and the world, government acts and legislation that affected the producer, co-operatives and the co-operative movement, rural life, young people, WWII, Manitoba, and the Manitoba Pool Elevators.
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"