This research project will identify effective tax policy models and strategies of policy advancement for the co-operative sector. The project will draw on a comparative analysis of tax models from Spain (Mondragon Co-op) and Italy (Emilia Romagna region) and will include a scan of tax policy and legislation regarding co-operatives in Manitoba, Saskatchewan, and northern Ontario. The objective of this research is to analyze different tax policies that have played a key role in the development of the co-operative sector and in creating sector controlled, self-sustaining co-operative development and financing tools by exploring the possibilities of parlaying the research results from the international models into appropriate models in Canada, with specific consideration to the Manitoba context.
This research will build on existing literature regarding tax models and policies, supports and barriers, and the various factors that contributed to the sustainability of co-operative development in various parts of the world. A review of the tax legislation in key tax systems (namely Spanish, Italian, and Canadian at the federal/provincial levels) will also be necessary
