An important recommendation of the Rowell-Sirois commission in 1939 was that the federal government institute a system of ``national adjustment grants'' for poorer provinces and that general transfers be made to ensure that the provinces had enough revenue to fulfill their constitutional responsibilities without undue taxation.
The Rowell-Sirois commission did not want to unnecessarily tax provinces. 
( z1 want :polarity - :ARG0 ( z2 commission :name ( z3 name :op "Rowell-Sirois" :op "Commission" ) ) :ARG1 ( z4 tax :ARG0 z2 :ARG2 ( z5 province ) :ARG1-of ( z6 need :polarity - ) ) )