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.

Choose your answer: based on the paragraph above can we conclude that "The Rowell-Sirois commission did not want to unnecessarily tax provinces. "?

Available options:
 -Yes.
 -It's impossible to say.
 -No.
I think the answer is