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 Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
Scope and Content
Image of the exterior of Brandon Co-op. The Beaubier Hotel and City Hall are visible in the background.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
Scope and Content
Image of an employee at the jewelry counter at Brandon Co-op.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
Scope and Content
Image of the hand and power pools department at Brandon Co-op.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
The Brandon Co-op building is located between 6th and 7th Street on the south side of Princess Avenue. The building later housed the Brandon Public Library and Convergys.
Custodial History
See fonds level of the CKX records for custodial history.
