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 records from the excavation units 45 to 55 at Lovstrom Block B.
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 records from the excavation units 56 to 65 at Lovstrom Block B.
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.
Jane Gibson was crew chief for the Lovstrom locale in 1987. Her field journals contain information about all Block/sites excavated. This journal related to Block C on pages 27 to 49.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
Artifact catalogue containing records from the excavation units 71-73; 77-81 at Lovstrom Block C. The catalogue contains 1095 records.
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.
Jane Gibson was crew chief for the Lovstrom locale in 1987. Her field journals contain information about all Block/sites excavated. This journal related to Block D pages 27 to 49.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
Jane Gibson was crew chief for the Lovstrom locale in 1987. Her field journals contain information about all Block/sites excavated. Pages 9-27 relate to Block E.
Scope and Content
Record of excavation methods, items recovered, features, local environment and weather noted by teaching assistant.
Artifact catalogue containing records from the excavation units 87 and 93 at Lovstrom Block D. The catalogue contains 27 records.
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.