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.
Artifact catalogue containing 3054 records from Crepeele site 2007.
Scope and Content
Spreadsheet containing information about the artifacts recovered, including: unit, level, artifact number, catalogue number, depth, co-ordinates, entry date, date recovered,count, weight, UTM co-ordinates, notes(excavators initials and comments) and artifact identification.
Artifact catalogue containing 455 records from Crepeele site 2008.
Scope and Content
Spreadsheet containing information about the artifacts recovered, including: unit, level, artifact number, catalogue number, depth, co-ordinates, entry date, date recovered,count, weight, UTM co-ordinates, notes(excavators initials and comments) and artifact identification.
In 2003 Units 1 to 9 were excavated at the Sarah site by supervisor James Graham and crew of Sarah Graham, Mike Evans, Todd Kristensen, Shayne Kolesar, Lisa Sonnenburg and Emily Ansell.
Excavations took place in 2003 at Crepeele West (Units 1-5) and Crepeele East (Units 6-9). The site was subsequently renamed the Sarah site DiMe-28. James Graham's field journal contains notes on the Casselman survey and Crepeele 2003 as well as the Sarah site 2003.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
Artifact catalogue containing 1319 records from Sarah site 2003.
Scope and Content
Spreadsheet containing information about the artifacts recovered, including: unit, level, artifact number, catalogue number, depth, co-ordinates, entry date, date recovered,count, weight, UTM co-ordinates, notes(excavators initials and comments) and artifact identification.
In 2003 Units 1 to 9 were excavated at the Sarah site by supervisor James Graham and crew of Sarah Graham, Mike Evans, Todd Kristensen, Shayne Kolesar, Lisa Sonnenburg and Emily Ansell.
Excavations took place in 2003 at Crepeele West (Units 1-5) and Crepeele East (Units 6-9). The site was subsequently renamed the Sarah site DiMe-28. Sarah Graham's field journal contains notes on the Casselman survey and Crepeele 2003 as well as the Sarah site 2003.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
In 2003 Units 1 to 9 were excavated at the Sarah site by supervisor James Graham and crew of Sarah Graham, Mike Evans, Todd Kristensen, Shayne Kolesar, Lisa Sonnenburg and Emily Ansell.
Excavations took place in 2003 at Crepeele West (Units 1-5) and Crepeele East (Units 6-9). The site was subsequently renamed the Sarah site DiMe-28. Sarah Graham's field journal contains notes on the Casselman survey and Crepeele 2003 as well as the Sarah site 2003.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
The Sarah site was initially chosen for excavation based on the results of the Casselman survey. The survey recovered significant amounts of faunal remains, some ceramics and lithics from the test pits. Excavations took place in 2003 at the Sarah site DiMe-28.
In 2004 further excavation took place as part of a Brandon University Archaeology Field School. Units 10 to 18 were excavated with Denise Ens as the instructor and James Graham teaching assistant.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
IThe Sarah site was initially chosen for excavation based on the results of the Casselman survey. The survey recovered significant amounts of faunal remains, some ceramics and lithics from the test pits. Excavations took place in 2003 at the Sarah site DiMe-28.
In 2004 further excavation took place as part of a Brandon University Archaeology Field School. Units 10 to 18 were excavated with Denise Ens as the instructor and James Graham teaching assistant.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by the instructor.
The Sarah site was initially chosen for excavation based on the results of the Casselman survey. The survey recovered significant amounts of faunal remains, some ceramics and lithics from the test pits. Excavations took place in 2003 at the Sarah site DiMe-28.
In 2004 further excavation took place as part of a Brandon University Archaeology Field School. Units 10 to 18 were excavated with Denise Ens as the instructor and James Graham teaching assistant.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by a crew member.
Artifact catalogue containing 2910 records from Sarah site 2004.
Scope and Content
Spreadsheet containing information about the artifacts recovered, including: unit, level, artifact number, catalogue number, depth, co-ordinates, entry date, date recovered,count, weight, UTM co-ordinates, notes(excavators initials and comments) and artifact identification.
Field journal book 2 by crew chief Tomasin Playford of excavation methods, items recovered, features, local environment and weather. Pages 37 to 49 and 73 to 78 relate to the Graham site.
Artifact catalogue containing 522 records from Graham site 2004.
Scope and Content
Spreadsheet containing information about the artifacts recovered, including: unit, level, artifact number, catalogue number, depth, co-ordinates, entry date, date recovered,count, weight, UTM co-ordinates, notes(excavators initials and comments) and artifact identification.
Field journal crew member Andrea Richards of excavation methods, items recovered, features, local environment and weather. Pages 27-33 relate to excavation unit 9 at the Graham 2004 site.
Field journal crew member Shayne Kolesar of excavation methods, items recovered, features, local environment and weather. Pages 34-44 relate to excavation unit 14 at the Graham 2004 site.
Field journal by Brandon University Archaeology field school instructor Denise Ens of excavation methods, items recovered, features, local environment and weather.
Field journal by Brandon University Archaeology field school assistant James Graham of excavation methods, items recovered, features, local environment and weather.
Artifact catalogue containing 2284 records from Graham site 2005.
Scope and Content
Spreadsheet containing information about the artifacts recovered, including: unit, level, artifact number, catalogue number, depth, co-ordinates, entry date, date recovered,count, weight, UTM co-ordinates, notes(excavators initials and comments) and artifact identification.
Brandon University Archaeology field school assistant Jessica McKenzie worked at the Graham and Atkinson sites in 2006. Pages 1 to 44 relate to the Graham site.
Scope and Content
Field journal by Brandon University Archaeology field school assistant Jessica McKenzie. Journal contains information about excavation methods, items recovered, features, local environment and weather. Pages 1-44 relate to the Graham 2006 site.
