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.
Along the center horizontal register there are 12 small foreign substance transfers, although they could very well be from the kiln, and one paint transfer. The surface is altogether dusty and grimy and there is also debris inside the jar.
Large chip broken off of the lip. Glue residue from label on top 1/4 register. One of the loops was broken off but has been glued back on and is still holding firmly. Various other small chips and abrasions throughout, but probably inherent to piece s
The Grain Growers' record, 1906 to 1943 : an abridged history of Grain Growers' Grain Company, 1906 to 1917, Alberta Farmers Co-operative Elevator Company, 1913 to 1917 [and] United Grain Growers Limited, 1917 to 1943
Co-operative finance : an American method for the American people, to encourage business, farming, home-owning, individual and corporate success, social justice and national prosperity
For custodial history see the collection level description of the Lawrence Stuckey collection.
Scope and Content
Image of a large mansion with turret, Shoal Lake, Manitoba. Image was taken along the CPR Minnedosa & Bredenbury subdivision (ex. Manitoba & N.W. Railway).
For custodial history see the collection level description of the Lawrence Stuckey collection.
Scope and Content
Image of a large mansion with turret, Shoal Lake, Manitoba. Image was taken along the CPR Minnedosa & Bredenbury subdivision (ex. Manitoba & N.W. Railway).
Cooperative democracy through voluntary association of the people as consumers : a discussion of the cooperative movement, its philosophy, methods, accomplishments, and possibilities, and its relation to the state, to science, art, and commerce, and to other systems of economic organization
