Film Weekly year book of the Canadian motion picture industry (1951)

Amusement Taxes British Columbia (Effective March 31, 1950) All net admissions are subject to 17Vi per cent tax. No exemptions are permitted and a 2 per cent commission is allowed tor tax collected. Formula: 14.9 per cent of total aggregate gross. Alberta (Amended April 12, 1948) Up to 10c, lc; 11-30, 2c; 31-37, 3c; 38-44, 4c 45-55, 5c; 56-64, 6c; 65-77, 8c; 78c-$1.05, 10c; 1.06-1.50, 15c; 1.51-2.00, 20e; 2.01 and over, 25c. No tax is charged on children's admissions up to and including 15c. No tax is chorged on com¬ plimentary admissions. A 10 per cent commission is allowed for tax collected. Saskatchewan There is no Amusement Tax collected by the Province, but each municipality is empowered under Provincial Regulations to collect a tax if it so desires. MOOSE JAW (Effective July 20, 1948) Up to 10c, no tax; 11-24, 2c; 25-34, 3c; 35-44, 4c; 45-54, 5c; 55-64, 6c; 65-74, 7c; 75-84, 8c; 85-94, 9c; 95c-$1.00, 10c. The tax is equivalent to 10 per cent, provided, however that where the calculations result in fractions of less than one-half cent it sholl be eliminated, but if over one-half cent it shall be increased to one cent. There is no tax on complimentary admissions. A commission of 10 per cent is allowed for tax collected. REGINA (Effective May 19, 1948) Up to 10c, no tax; 11-21, lc; 22-40, 2c; 41-60, 4c; 61-75, 6c; 76-90, 7c; 91c-$1.00, 9c; 1.01 and over, 10 per cent less any fractional part of a cent. Children up to 10 years of age are exempt. The tax on complimentary tickets and passes shall be calculated on the highest admission price charged at the place of amusement in effect at the time the complimentary ticket or pass is used. A commission of 10 per cent is allowed for tax collected. SASKATOON (Effective May 19, 1948) Up to 10c, no tax; 11-19, lc; 20-30, 2c; 31-49, 3c; 50-99, 5c; $1.00-1.49, 10c; 1.50-2.00, 15c; 2.01-2.99, 20c; 3.00 and over, 10 per cent. No tax on free passes. Complimentary tickets or posses on which a service charge is levied is taxed 10 per cent of the maximum charge of admission in effect. A 5 per cent commission is allowed for tax collected. KAMSACK (Effective May 1, 1951) A 10 per cent tax is levied on all entertain¬ ment tickets except those for charity affairs. Manitoba (Effective July 19, 1948) Up to 25c, no tax; 26-28, 2c; 29-32, 3c; 33-36, 4c; 37-40, 5c; 41-44, 6c; 45-48, 7e; 49-52, 8c; 53-56, 9c; 57-60, 10c; 61-64, 11c; 65-68, 12c; 69-72, 13c; 73-76, 14e; 77-80, 15c. When combined price reaches $3.00 the tax then becomes a straight levy of 25 per cent on the net admission, with any resulting fraction of 5 cents being taken as 5 cents. A 5 per cent commission is allowed for tax collected. A tax is payable on all pass or complimentary and season or periodic tickets ot the maximum rate payable at the place of amusement at the time of presentation. Ontario (Effective April 1, 1950) Up to 15c, no tax; 16-18, 2e; 19-23, 3c; 24-31, 4e; 32-36, 5c; 37-44, 6c; 45-50, 7c; 51-57, 8c; 58-64, 9c; 65-70, 10c; 71-77, 11c; 78-83, 12c; 8490, 13c; 91-96, 14c; 97-99, 15c; $1.00 and over, 15 per cent, with fractions less than Vi cent eli¬ minated and V2 cent or over counted as 1 cent. Above scale is for places of amusement only. A commission of 2 Vi Per cent is allowed for tax collected. Quebec Legislation enacted by the Province allows municipalities to levy taxes on amusement admis¬ sion tickets. Tax levied by Three Rivers, Hull, Noranda, Rouyn, Montreal and Quebec City is 10 per cent of the actual admission price, plus an additional assessment of 25 per cent of the amount of such tax. Each fraction of a cent is counted as I cent. The surtax amounts to 1 cent on prices up to 40 cents and 2 cents from 41 to 70 cents. In the following scale the principal tax has been added to the surtax and only the total tax is given. Up to 10c, 2c 11-20, 3e; 21-30, 4c; 31-40, 5c; 41-50, 7c; 51-60, 8c; 61-70, 9c. Holders of complimentary or season tickets and every person admitted free into a place of amuse¬ ment to attend or take part in an amusement shall pay the duty based on the price of admission that he would pay if he did not hold such ticket or was admitted free. New Brunswick (Effective May 19, 1948) Up to 25c, 2c; 26-30, 3c; 31-40, 4c; 41-45, Sc; 46-50, 6c; 51-60, 7c; 61-70, 8e; 71-80, 9c; 81-90, 10c; 91c-$1.00, 11c; 1.01 and over, 11 per cent. Passes subject to tax of 10 cents. A 5 per cent commission is allowed for tax collected. No tax shall be charged for children under 12 years of age attending a matinee where the admission charge is not over 10 cents on Saturday, New Year's Day, Good Friday, Dominion Day, Christ¬ mas Day, Victoria Day, Labour Day, Remembrance Day and the day appointed for the celebration of the birthday of the reigning sovereign. 69