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.
See fonds level description of RG 4 for history/bio of MPE.
Scope and Content
Sub-series MPE B.4 consists of local association financial statements.The statements are bound in uniform hardcover volumes. The statements is organized chronologically, and alphabetically by local association name within each individual year.
The records for each individual local's fiscal year consists of: 1) letter of certification from the auditors; 2) summary of income and expenses of said local association.
John C. Cousins was the son of Thomas Cousins (b. August 17, 1882 in Truro, Nova Scotia - d. March 5, 1914) and Mary Margaret Craig (b. April 14, 1824 - d. April 25, 1903). He married Eunice Eliza Nixon from London Township, County of Middlesex, Ontario. Together they had three children: Eunice M., Eric O. and Kathleen. J.C. Cousins was Reeve of the Rural Municipality of Daly from 1905 to 1910 and Assessor for the Town of Rivers from 1931-1938.
Custodial History
Record was accessioned in 2007 by the McKee Archives. Prior custodial history unknown.
Scope and Content
This document is a rambling memoir of John C. Cousins' recollections of life in the Rural Municipality of Daly from the settlement era in the early 1880s, through to the 1940s. He touches on various themes, including: his family history; the activities of the R.M. of Daly and his role as Reeve; the history of school districts in the municipality (lists names of first teachers and early students); the history of churches in the municipality; tragedies in the municipality; lists members of the Council of the municipality for the years 1885-1946; and the devastating impact of the Spanish Influenza on Aboriginal people in the municipality.
In addition, the memoir includes documentary records, such as minutes and copies of letters. There are also many photographs of both events and individuals (virtually all of the photographs are labelled and names are provided). The memoir goes beyond a simple recounting of facts. Cousins is discursive and thoughtful, often making references to developments happening in other parts of North America and Canada. There is also a link to the Maritimes, from which his family originated.
For administrative history see RG 6 (Brandon University fonds), series 2 (Board of Governors).
Scope and Content
Sub-series consists of records related to Brandon University Board of Governors' general meetings. The sub-series has been divided into five sub sub series, including: (1) Agendas; (2) Minutes; (3) Packages; (4) Motion sheets; and (5) Index of motions.
Storage Location
RG 6 Brandon University fonds
Series 2: Board of Governors
2.3 Board agendas, minutes and packages
File consists of mintues and related documents for (Manitoba) Intercultural Committee of Cabinet and Manitoba Intercultural Council (MIC) Executive Committee meetings. Topics include: ESL; affirmative action; access to health and social services by new immigrants/refugees; heritage languages/multicultural education; media and communications and multiculturalism; immigration levels/settlement.
Storage Location
MG 3 Brandon University Teaching and Administration
MG 3 1.19 May Yoh
See fonds level description of the Alf Fowler collection for custodial history.
Scope and Content
Photo was taken from the International Harvester Co. building looking east. The railyards, Brandon Cold Storage, and the Codville Company warehouse are visible.
Storage Range
RG 5 Western Manitoba Manuscript collection - photograph storage drawer
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