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.
Some of the pages are hard to read as the photocopy wasn't made dark enough.
History / Biographical
The 'scrapbook' was made by Lloyd Henderson and distributed to members of the Class of 1949 by Dave Organ.
Custodial History
Accessioned in 2007 by the McKee Archives. Prior custodial history is unknown.
Scope and Content
File consists of photocopies of pages from the Sickle on the Class of 1949, a list of class members lost (by 1979) and letters written by various members of the class of 1949 detailing their lives since they graduated from Brandon College.
