The Rowell-Sirois Commission and the Remaking of Canadian Federalism investigates the groundbreaking inquiry launched to reconstruct Canada's federal system. In 1937, the Canadian confederation was broken. As the Depression ground on, provinces faced increasing obligations but limited funds, while the dominion had fewer responsibilities but lucrative revenue sources. The commission's report proposed a bold new form of federalism based on the national collection and unconditional transfers of major tax revenues to the provinces. While the proposal was not immediately adopted, this incisive study demonstrates that the commission's innovative findings went on to shape policy and thinking about federalism for decades.