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.
As the Manitoba Pool Elevators grew as a co-operative organizations and later a corporation, it aquired subsidiary companies and became involved with other co-operative organizations. These various companies were usually acquired or formed to either reach out to other types of producers in Manitoba or to assist Pool members. MPE was also involved with larger umbrella or subsidiary co-operative organizations.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
This series has been divided into nine sub-series, including: (1) Border Fertilizer Ltd., (2) Co-enerco, (3) CSP Foods, (4) Co-op Farm Implements, (5) Co-operative Life Insurance Co. & Pool Insurance Ltd., (6) Livestock Co-operative Division, (7) Poultry and Dairy Pools, (8) The Wasagaming Foundation, (9) North Cypress-Langford Weed Control Districts
Item is a portrait of men from the Rivers area who attended a meeting or workshop facilitated by Reg Forbes, Principal of the Agricultural Extension Centre in Brandon, MB. Some of the men in the photo are John Dick, Tommy Seens, Roy Murrey, Reed Spearn and Reg Forbes.
Periodicals section as equipped in the early 1970's. Basement Floor, MacKenzie. Tour of Robbins Library by members of St. Mary's Roman (sic) Catholic Church – associated with a gift of funds to the Library
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