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.
A commission to inquire into the formation and operation of the Manitoba Pool up until 1931. Charges were brought against the Pool by J.R. Murray, then Assistant General Manager of UGG. The four charges were, briefly: (1) producers had been mislead into forming elevator associations, (2) members are bound by contract to the association, (3) financial statements sent out to associations are inaccurate, (4) Pool members are not getting as good a deal as they would on the free market.
The first two charges were deemed provable by the commission, while the last two were not. It was noted by the commissioner that no pool members had come forward with complaints.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains volumes 1 - 25 of the Royal Commission on Manitoba Pool Elevators.
Commissions dealing with transportation by rail and by sea were important to Manitoba Pool Elevators, as the cost and effiecincy of transport affected the cost of service to its members.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains the following:
Box 1:
1. St. Lawrence Seaway 1961-1971
2. Royal Commission on Transportation - excerpt from the evidence of Sir Henry Thornton 1931-1932
3. Royal Commission on Transportation 1949-1950
4. Report of the Royal Commission on Transportation February 9, 1951
5. The Royal Commission on Transportation 1960
6. The Royal Commission on Transportation 1960-1967
7. The Canadian Transport Commission 1985
Box 2:
8. The Grain Handling and Transportation Commission 1975-1976
9a. Submissions to the Grain Handling and Transportation Commission 1975-1977
9b. Submissions to the Grain Handling and Transportation Commission 1975-1977
10. Submissions to the Grain Handling and Transportation Commission 1976
11. Grain Handling and Transportation Commission 1976
12. Submissions to the Grain Handling and Transportation Commission 1976
13. Submissions to the Grain Handling and Transportation Commission 1976
14. Appendix to Final Submission of CN Railways to GH&TC 1976
15. Submission by the Province of Manitoba to the GH&TC 1976
16. Grain Handling and Transportation Commission 1975-1976
17. Grain Handling and Transportation Commission 1974-1976
18a. Grain Handling and Transportation Commission 1976-1977
18b. Grain Handling and Transportation Commission 1976
19. Grain Handling and Transportation Commission Public Hearings 1976
20. Grain Handling and Transportation Commission 1976
21. Grain Handling and Transportation Commission 1976
22. MPE Submission to the Grain Handling and Transportation Commission 1975
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains the following:
Box 1:
1. Canadian Agricultural Miscellaneous 1967-1972
2. Canadian Agricultural Miscellaneous 1973-1975
3. Canadian Agricultural Miscellaneous 1970-1975
4. Bill C-175 An act respecting grain
5. Bill C-196 Canada Grain Act 1970
Box 2:
6a. Canadian Agricultural Miscellaneous 1971
6b. Canadian Agricultural Miscellaneous 1971
7a. Bill C-41 The Western Grain Stabilization Act 1975
7b. Bill C-41 The Western Grain Stabilization Act 1975
8. General Agricultural Policy
9. Manitoba Agriculture 1936
This is an artificially created series containing records retained by Manitoba Pool Elevators of official commissions, committee and inquiries that dealt directly with the organization and it's interests. Subjects include commission investigation as well and committee and inquiries into government policy and bills.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This series has been divided into seven sub-series, including: (1) Royal Commission on Co-operatives, (2) Royal Commission on Manitoba Pool Elevators, (3) Transportation Commissions and Inquiries, (4) Box Car Inquiry, (5) Grain Commissions and Inquiries, (6) Agricultural Commissions and Policy, (7) Miscellaneous Committes, Commissions and Inquiries
Brookdale Co-operative Elevator Association Limited Organizational papers: 1929 - 1978 Memorandum of Association, 25 March 1929 Certificate of Incorporation, 25 March 1929 Indenture, 1 August 1929 By-law nos. 8-11, 1929 By-law no. 12, 1931 By-law no. 13, 18 July 1931 By-law no. 14, 6 November 1931 By-law no. 16, 23 November 1939 By-law nos. 18, 19, 20, and General By-laws, 24 July 1941 By-law re: cancellation of share capital, 22 October 1941 Memorandum re: Dividends of deceased, 28 August 1941 Memorandum re: Pensions, 17 September 1941 By-law no. 22, 2 April 1948 By-law no. 23, 8 June 1949 By-law no. 24, 21 November 1961 Agreement between BCE and MPE, 16 December 1966 By-law no. 26, 8 November 1967 Agreement re: The Companies Act, 1969 Local special meeting memo, 13 May 1969 MPE General By-laws, 15 May 1969 Borrowing By-law, June 1969 Letter re: Closure of facilities at Brookdale, 13 March 1978 Letter re: Cancellation of license, 13 March 1978 MPE membership chart, no date. General By-laws no date Minutes of Executive Board meetings, volume 1, 2 May 1929 - volume 8, 15 January 1980 Minutes of Shareholders Annual meetings Special Minutes, 17 April 1929, 1930 - 1942, 1944 - 1955, 1958 - 1962, 1966 - 1968 Financial records and statistics Statement of surplus, 1937 - 1955 (18 reports) Final statements, 1930 - 1952 (22 reports) Auditors' reports, 1955, 1960, 1961, 1965 - 1968 (7 reports) Local sales, 6 June 1930 Equities and interest report, prior 1931 Grain earnings statistics, 1952 - 1963 General expenses, 1954 - 1955, 1959 - 1968 Analysis of Gross earnings, 1953 Outstanding coal accounts, 1951 Comparative statement, 31 July 1932 Correspondence, 1929 - 1969 Membership list, 1929, 1946, 1949, 1961, 1968 Membership revision, 11 April 1949 Miscellaneous Directors' attendance lists, 1945 - 1947, 1952 - 1955, 1961 Seed cleanings plant blueprint, 21 June 1955 Corporate Name: Rural Municipality of North Cypress.
McCreary Co-operative Elevator Association Limited Organizational papers: 1972 - 1974 Staff changes at MPE, 31 August 1972 Election of Directors, 22 August 1972 Staff changes at MPE, 6 September 1974 Staff appointments, 10 September 1974 Resolutions of the 1974 Annual meetings, 1 October 1974 Minutes of Executive Board meetings, volume 1, - 1973 vo29 March 1976 Minutes of Shareholders Annual meetings, 30 November 1973 (1 report) Financial records and statistics Cost estimates, 5 December 1933 Correspondence, 1974 - 1976 Membership list, 1973 - 1974 Corporate Name: Rural Municipality of McCreary
McConnell Co-operative Elevator Association Limited Organizational papers: 1928 - 1969 Memorandum re: MPE policy, March 1928 Agreement between MPE and MCE, August 1931 General By-laws, 8 September 1941 Arrangement between MCE and MPE, 24 June 1969 By-law no. 4, no date Directors' Resolutions, 18 October 1961 Minutes of Executive Board meetings, volume 1, 11 April 1928 - volume 11, 21 July 1980 Minutes of Shareholders Annual meetings, 1928 - 1935 (4 reports) Financial records and statistics Operating account, 31 July 1929 (2 reports) Monthly report, 17 October 1968 Auditors' reports, 31 July 1968 - 1969 McConnell and MPE statistics, 18 January 1979 Correspondence, 1923 - 1978 Membership list, 1933 - 1961 Miscellaneous Directors' attendance lists, 1973 - 1974 Picture negatives, 1975 Crop Improvement Club record book, 1951 Newspaper item, no date. Program for Testimonial Dinner tendered to Mr. George N. McConnell December 7, 1956. Corporate Name: Rural Municipality of Hamiota.
Sub-district #603 Co-operative Elevator Association Limited Minutes of Executive Board meetings, volume 1, 15 August 1969 - volume 2, 21 June 1980 Financial records and statistics Financial standing, 31 July 1971 Financial standing, 31 July 1972 Financial standing, 31 July 1975 Requisition for payment of councilors fees and Honorariums, 1970 - 1971 Correspondence, Letter dated August 24, 1982. Miscellaneous, Notes on Council meeting held August 18, 1982.
Sub-district #505 Co-operative Elevator Association Limited Minutes of Executive Board meetings, volume 1, 14 August 1969 - volume 6, 27 June 1990 Financial records and statistics Payment of Councilors fees and Honorariums, 1975 Requisition for committees fees and secretary's honorarium, 10 January 1976 Miscellaneous Record of attendance, 1975; local Pool Committee mintues September 26, 1990 - June 20, 1991.
Sub-district #203 Co-operative Elevator Association Limited Minutes of Executive Board meetings, volume 1, 15 August 1967 - volume 3, 30 July 1986; local Pool Committee minutes September 24, 1986 - June 18, 1991.
Newdale Co-operative Elevator Association Limited Organizational papers: 1961 Directors' Resolution, 18 October 1961 Minutes of Executive Board meetings, volume 1, 20 November 1969 - 7 April 1980 Corporate Name: Rural Municipality of Harrison