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.
The United Grain Growers, a farmer controlled co-operative elevator association, was established in 1917, with the amalgamation of the Grain Growers Grain Company (1906), and the Alberta Farmer's Co-operative Elevator company (1913). Its original purpose was to provide a co-operative alternative to privately owned grain elevators.
Custodial History
This collection was accessioned by the McKee Archives in 1997. Prior custodial history is unknown.
Scope and Content
Collection includes copies of correspondence between T.A. Crerar, President of United Grain Growers and Colin Burnell, President, Manitoba Co-operative Wheat Producers (1925-26); correspondence directed to the Shareholders of United Grain Growers (1926-38); minutes of a meeting between representatives of the United Grain Growers and the provincial wheat pools (1937); as well as a variety of publications about the history and activities of the United Grain Growers (1917-18, 1927, 1929, 1951, 1956).
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