See fonds level of the CKX records for custodial history.
Scope and Content
Image of the southside of the 1000 and 1100 block of Rosser Avenue looking east in winter. Visible in the foregraound are O.L. Harwood Ltd., and the Key Kafe. Buildings in the 1000 block include: the Imperial Bank of Canada, the original Post Office and Federal Building and the original Merchants Bank. A number of pedestrians are also visible, as are Christmas decorations on the streetlights and telephone poles.
Photograph has pen markings and publishing mark-up notes on front and back of matting
Scope and Content
Photograph shows the north side of the 900-block of Rosser Avenue, facing west from 9th Street. All the shops appear to be woodframed buildings; the sidewalk has yet to be installed and wooden planks have been laid down in front of the shops. Visible storefronts include: (left to right): Leask & Rose, general merchants (at the 11th Street intersect); Fortier & Bucke - Manufacturers' Agents and CPR Express Co.; The New Era - real estate office; Imperial Bank of Canada; Durand & Macdonald Law Office, T.D. McLean - jeweller; Deacon & Hooper - grocers; and J. Barker Vosburgh - Surgeon & Dentist. The building in the foreground has Rosser Avenue and 9th Street street signs affixed above the entrance to the building. A chuckwagon is parked in front of Fortier & Bucke.
Notes
Writing on the front of the photograph reads: Brandon.
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.
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