Commonly named after its successive chairmen, N.W. Rowell and Joseph Sirois, the 3-volume report (1940) recommended a transfer of functions and a shifting of TAXATION power to the federal government and the creation of grants to the provinces to equalize provincial tax revenues, a principle enshrined in the 1982 Constitution. The federal government was to assume responsibility for unemployment insurance and contributory pensions, and full control of personal and corporate income taxes and succession duties, while taking responsibility for provincial debts. A program of National Adjustment Grants was to make payments to poorer provinces. On the grounds of administrative complexity, provincial autonomy and the need for legislative accountability, the commission rejected greater use of the shared-cost programs, which were to become a central device of postwar "co-operative federalism." WWII and opposition by some provinces prevented the adoption of many recommendations; others were introduced piecemeal. See also CONSTITUTIONAL PROBLEMS.
Author RICHARD SIMEON
Links to Other Sites
Index to Federal Royal Commissions
A bibliographic index of federal Royal Commission documents. From Library and Archives Canada.
Louis S. St. Laurent National Historic Site of Canada
This Parks Canada site commemorating the childhood home of Louis S. St. Laurent features a profile of the life and political career of the former Prime Minister. Also includes an extensive overview of the prominent domestic and international political issues during his tenure.