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.
File consists of correspondence, certificates of guarantee, tender/financial information and a construction contract between Brandon College and Warner Construction Limited.
Storage Location
RG 6 Brandon University fonds
Series 4: Office of the Vice-President
4.2 Office of the Vice-President (Administration & Finance)
Box 3
File consists of correspondence, financial information, reports, and lists of attendees regarding the Canadian Association of University Business Officers.
Storage Location
RG 6 Brandon University fonds
Series 4: Office of the Vice-President
4.2 Office of the Vice-President (Administration & Finance)
Box 3
Files consist of an orientation speech by John Robbins, as well as other orientation materials, BUSU financial statements, a proposal for a University Student Center, a student union building initial report, the preliminary report on the Students' Union Building Committee to the Executive Committee, a BUSU needs survey, a BUSU directory, news releases, BUSU president's month end reports, minutes and correspondence.
Storage Location
RG 6 Brandon University fonds
Series 4: Office of the Vice-President
4.2 Office of the Vice-President (Administration & Finance)
Box 4
File consists of correspondence, newsclippings, a list of officers and committee members, equipment lists, awards information, programs and notices for the Brandon Schools Orchestral Band Association.
Storage Location
RG 6 Brandon University fonds
Series 4: Office of the Vice-President
4.2 Office of the Vice-President (Administration & Finance)
Box 6
