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.
This is an artificially created series containing records retained by Manitoba Pool Elevators of official commissions, committee and inquiries that dealt directly with the organization and it's interests. Subjects include commission investigation as well and committee and inquiries into government policy and bills.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This series has been divided into seven sub-series, including: (1) Royal Commission on Co-operatives, (2) Royal Commission on Manitoba Pool Elevators, (3) Transportation Commissions and Inquiries, (4) Box Car Inquiry, (5) Grain Commissions and Inquiries, (6) Agricultural Commissions and Policy, (7) Miscellaneous Committes, Commissions and Inquiries
Submission to the Commission on the Costs of Transporting Grain by Rail / K. J. Cooksley. -- Memorandum to the Inquiry into the Costs of Transporting Grain by Rail / Manitoba Pool Elevators, Saskatchewan Wheat Pool. -- Pool's participation in the Snavely Commission on the Costs of Moving Grain by Rail / A. D. McLeod, K. J. Cooksley
Rebuttal presentation of Alberta Wheat Pool, Manitoba Pool Elevators [and] Saskatchewan Wheat Pool to the Commission on the Costs of Transporting Grain by Rail
v. 1. Introduction, acknowledgments and minority reports -- v. 2. The use of the tax system to achieve economic and social objectives -- v. 3. Taxation of income: pt. A; Taxation of individuals and families -- v. 4. Taxation of income: pt. B; Taxation of income flowing through intermediaries. pt. C; Determination of business income. pt. D; International -- v. 5. Sales taxes and general tax administration -- v. 6. Implications of the proposed tax reforms -- v. 7. Consolidated index
Stuckey's notes: Elevator on right moved to Nesbitt. Other scrapped. Wawanesa spur (remainder of CN Belmont branch) closed end 1982 crop year, summer 1983. Mainline Modeller, Oct. 1982.
Scope and Content
Photograph shows two grain elevators.
Notes
Corresponds with negative RA - CNR Wawanesa Sub [182b].
Repro Restriction
The McKee Archives is the copyright holder for the Stuckey materials.
Stuckey's notes: Elevator on right moved to Nesbitt. Other scrapped. Wawanesa spur (remainder of CN Belmont branch) closed end 1982 crop year, summer 1983. Mainline Modeller, Oct. 1982.
Scope and Content
Photograph shows two grain elevators.
Notes
Corresponds with negative RA - CNR Wawanesa Sub [182a].
Repro Restriction
The McKee Archives is the copyright holder for the Stuckey materials.
Stuckey's notes: Elevator on right moved to Nesbitt. Other scrapped. Wawanesa spur (remainder of CN Belmont branch) closed end 1982 crop year, summer 1983. Mainline modeller, October 1982.
Custodial History
For custodial history see the collection level description of the Lawrence Stuckey collection.
Scope and Content
Image of Manitoba Pool elevators, Rounthwaite, Manitoba, taken along the CNR line, Wawanesa substation.
Stuckey's notes: Elevator on right moved to Nesbitt. Other scrapped. Wawanesa spur (remainder of CN Belmont branch) closed end 1982 crop year, summer 1983. Mainline modeller, October 1982.
Custodial History
For custodial history see the collection level description of the Lawrence Stuckey collection.
Scope and Content
Image of Manitoba Pool elevators, Rounthwaite, Manitoba, taken along the CNR line, Wawanesa substation.
no. 1. The scope and character of the investigation -- no. 2. Mechanization and farm costs -- no. 3. Agricultural credit -- no. 4. Rural roads and local government -- no. 5. Land tenure -- no. 6. Rural education -- no. 7. Movement of farm people -- no. 8. Agricultural markets and prices -- no. 9. Crop insurance -- no. 10. The Home and family in rural Saskatchewan -- no. 11. Farm electrification -- no. 12. Service centers -- no. 13. Farm Income -- no. 14. A Program of improvement
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