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
Photograph is looking southeast from the west side of 10th Street and shows the Manitoba Power Commission building and its transformers. The tracks for the Municipal Street Railway system are visible running north to south down 10th Street.
Repro Restriction
The McKee Archives is the copyright holder for the Stuckey materials.
Photograph shows Fred McGuinness standing with Newfoundland Premier Joey Smallwood (centre) and the Centennial Commissioner John Fisher (right). The men are standing before an architectural model.
Notes
Writing on the back of the photograph reads: On tour of Newfoundland as member, board of directors Canadian Centennial Commission, McG, Premier Smallwood, & John Fisher, Centennial Commissioner, 1965
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.
