Manitoba Pool Elevators was a part of and associated with many other producer co-operatives in Manitoba.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series consists of records from the following co-operative organizations: Canadian Poultry Pool Ltd, Canadian Poutry Sales, Manitoba Co-operative Poultry Marketing Association, Manitoba Dairy and Poultry Co-operative Ltd, The Co-operative Promotion Board, Manitoba Fish Products, Pool Co-operative Seed Association, XCAN Grain Pool
Records for the above organizations may include but do not necessarily include the following: financial records, minutes, correpondence, reports, addresses, and memoranda.
Notes
Description by Jillian Sutherland (2010)
Original order in this sub-series was rearranged by Eileen McFadden. The order established by her has been left intact.
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
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.
