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
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
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.
A commission to inquire into the formation and operation of the Manitoba Pool up until 1931. Charges were brought against the Pool by J.R. Murray, then Assistant General Manager of UGG. The four charges were, briefly: (1) producers had been mislead into forming elevator associations, (2) members are bound by contract to the association, (3) financial statements sent out to associations are inaccurate, (4) Pool members are not getting as good a deal as they would on the free market.
The first two charges were deemed provable by the commission, while the last two were not. It was noted by the commissioner that no pool members had come forward with complaints.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains volumes 1 - 25 of the Royal Commission on Manitoba Pool Elevators.
