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.
These eleven keys were used to open various locks in Clark Hall and the Brandon College Building prior to the restoration of those buildings in 1995-1996. Seven of the keys are labelled and range in size from 4.5 cm to 6 cm. Some are silver, others are gold in colour. They include: Room 118, Clark Hall; D.R. MacKay's Secretary - File cab.; South Entrance 2nd CL; S. door hallway; Storage Room Clark Hall 4th floor; Rm #3 HK277; and Personnel Office. The remaining 4 keys are all silver and vary in size from 3.5 cm to 6 cm.
Notes
Part of BU 16.3 Artifacts - other.
Storage Location
RG 6 Brandon University fonds
Series16: Brandon University/College artifacts
16.3 Artifacts - other
Box 2
The amateur's kitchen garden, frame-ground and forcing pit : a handy guide to the formation and management of the kitchen garden and the cultivation of useful vegetables and fruits
Standard up-to-date practical letter writer : a comprehensive and practical guide to correspondence, showing the structure, composition, formalities and uses of the various kinds of letters, notes and cards
Live and learn : a guide for all who wish to speak and write correctly, particularly intended as a book of reference for the solution of difficulties connected with grammar, composition, punctuation, etc., etc
Word expositor and spelling guide : school manual exhibiting the spelling, pronunciation, meaning, and derivation of all the important and peculiar words in the English language : with copious exercises for examination and dictation
File consists of the Brandon University Progressive Conservative Youth Association constitution, an application for a BUSU grant, and financial information.
Storage Location
RG 6 Brandon University fonds
Series 14: Brandon University Students Union
14.4 BUSU clubs
Box 1
