From the Introduction: The main plan of the present survey may be stated briefly. In Chapter II will be found the statistics and general characteristics of recent co-operative growth in Canada...In Chapter III, a smilar attempt is made to assess, on the basis of most recent trends, the changing competitive status of co-operatives in their various areas of activity within the Canadian economy. Chapter IV contains some further comments on that perennial topic of discussion, the taxation of co-operative enterprise....an attempt is made in Chapter V to assess the conflicting claims concerning both the economic effects and the equity of the current income-tax status of Canadian co-operatives. An appendix to the study reproduces the papers presented by the participants in a panel discussion of "Co-operatives and Taxation", presented at the 1961 Annual Meeting of the Canadian Tax Foundation.