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 high biodiversity and evidence of pre-Europeon contact prompted the decision to test the Crepeele locale. The survey was named in recognition of the Casselman family, the original landowners.
Archaeological testing began in the Crepeele locale in May 2003 on property now owned by the Crepeele family. The locale covers over 6 sections or approximately 3,800 acres of land in an area of stabilized sand dunes and wetlands covered with mixed forest and prairie grass. Given the terrain, the size of the crew and time constrains, an area of approximately 60 acres was chosen for the survey. The survey used the established archaeological methodology of walking the selected area and using a shovel test surveyed grid. The use of GIS technology to locate the exact test spot and record the information into a GIS database was a significant advance and was one of the advantages of the integration of multi-disciplinary techniques encouraged by the SCAPE project. Over one half of the test pits resulted in the recovery of cultural materials. The results of the Casselman survey indicated several areas for further examination including areas that became the Crepeele, Sarah and Graham sites.
Scope and Content
Sub sub series has been divided into five sub sub sub series including: (1) Summary information; (2) Field journals; (3) Site records; (4) Artifact catalogues; and (5) Photographs.
Record of site excavation unit 31 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 32 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 33 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 34 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 35 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 36 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 37 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 38 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 39 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 40 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 41 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 42 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 43 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 44 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 45 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Record of site excavation unit 46 at the Crepeele site 2007.
Scope and Content
Site records of excavation units may include: level summaries, floor plans, feature sheets, wall profiles, unit summaries and any other additional information relating to the unit.
Field journals have been scanned in multi-page PDF files.
History / Biographical
In 2008 Brandon University Archaeology returned to the Crepeele locale to conduct further testing at the Graham and Crepeele sites. Four units (XU 47-49 & 53) were excavated at Graham 2008 in order to collect samples and add further data to previous excavations. The usual excavation methology was employed.
The small crew was directed by Bev Nicholson with Crew of Bill Foy, Andrew Lints & Kim Harrison
Recoveries included faunal (mostly bison), lithics and ceramics.
The field journals contain information about both the Crepeele and Graham sites 2008.
Scope and Content
Record of daily observations at the site including: excavation methods, items recovered, features, local environment and weather.
Field journals have been scanned in multi-page PDF files.
History / Biographical
In 2008 Brandon University Archaeology returned to the Crepeele locale to conduct further testing at the Graham and Crepeele sites. Four units (XU 47-49 & 53) were excavated at Graham 2008 in order to collect samples and add further data to previous excavations. The usual excavation methology was employed.
The small crew was directed by Bev Nicholson with Crew of Bill Foy, Andrew Lints & Kim Harrison
Recoveries included faunal (mostly bison), lithics and ceramics.
The field journals contain information about both the Crepeele and Graham sites 2008.
Scope and Content
Record of daily observations at the site including: excavation methods, items recovered, features, local environment and weather.