Film Weekly 1961-62 year book : Canadian motion picture industry with television section (1961)

REGINA MOTION PICTURE EXHIBITORS ASSOCIATION c/o Secretary-Treasurer, Metropolitan Theatre, Regina, Sask. President . H. Gunn Secretary-Treasurer M. Bercovitch SASKATCHEWAN MOTION PICTURE EXHIBITORS ASS'N c/o Met Theatre, Regina, Sask. OFFICERS President . R. Plumb Vice-President W. Johnson Secretary-Treasurer J. M. Heaps DIRECTORS A. M. Crawford, H. Gunn, G. R. Miller, R. R. Southam, E. J. Marshall, H. Durham, F. Falkner, G. M. Miller, J. Mahon, R. D. Armstrong, N. Warner, F. Beatty, F. J. Lundholm, A. J. Flach, E. E. Nelson. THEATRE OWNERS ASSOCIATION OF QUEBEC INC. Suite 209, 934 St. Catherine St. E., Montreal 24, Que. (VI. 4-6280) President J. H. Strauss General Manager Bernard LaHaye TWENTIETH CENTURY THEATRES (TORONTO) MANAGERS CLUB c/o Secretary, 175 Bloor St. E., Toronto, Ont. OFFICERS President Wm. Stephanishen Vice-President . Jack Boddam Secretary . Wm. Boal Treasurer . Jack Diamond Amusement Taxes BRITISH COLUMBIA (Effective April I, 1956) All net admissions are subject to 10 per cent tax. No exemptions are permitted for motion pic¬ tures theatres and a 2 per cent commission is allowed for tax collected. Formula: Divide the gross by 11. ALBERTA Effective April 1, 1959, the Provincial Amuse¬ ments Tax was abolished. SASKATCHEWAN Amusement tax is on a local option basis, with municipalities applying their own. MANITOBA (Effective May I, 1958] Up to 60c, no tax; 61-64, 1c; 65-67, 3c; 68-70, 5c; 71c and over, 10 per cent. A 5 per cent commission is allowed for tax collected. A tax is payable on all pass or compli¬ mentary and season or periodic tickets at the maximum rate payable at the place of amusement at the time of presentation. ONTARIO (Effective April I, I960) For theatres located in communities with a population over 10,000 and for all drive-ins; Up to 25c, no tax; 26-34, 2c; 35-48, 3c; 49-52, 4c; 53-61, 5c; 62-65, 6c; 66-74, 7c; 75-84, 8c; 85-94, 9c; 95-99, 10c; $1 and over, 10 per cent, with fractions less than V2C eliminated and V2C and over counted as lc. For theatres located in communities with a population of less than 10,000: Up to 65c, no tax; 66c and over the tax is the same as in the above paragraph. Above scale is for places of amusement only. A commission of 2'/2 per cent is allowed for tax collected. QUEBEC The amusement tax is collected by the muni¬ cipalities by authority of the Province of Quebec, which shares it. Tax levied is 10 per cent of actual admission price, plus an additional assessment in the form of a surtax of 25 per cent of the amount of such tax when the theatre admission price is over $1. Each fraction of a cent is counted as I cent. The surtax amounts to 3 cents on prices from $1.01 to $1.20, 4 cents from $1.21 to $1.60 and 5 cents from $1.61 to $2., etc. In the following scale only the 10 per cent tax is given, so that for admissions over $1 the surtax must be added to the figures given. Up to 10c, lc; 11-20, 2c; 21-30, 3c; 31-40, 4c; 41-50, 5c; 51-60, 6c; 61-70, 7c; 71-80, 8c; 81-90, 9c; 91-$1, 10c. For the tax on admissions from $1.01 to $2 add 10c to the svale above; from $2.01 to $3 add 20c, etc. 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 admis¬ sion that he would pay if he did not hold such ticket or was admitted free. Since May I, 1952, a service charge of 5c on admission prices below $1 and 10c on admission prices higher than $1 is levied on attractions given in municipal buildings, which are: the Colisee, Palais Montcalm, Municipal Baseball Stadium and the city-owned race track. NEW BRUNSWICK (Effective April I, 1959) Up to 30c, no tax; 31-40, 4c; 41-45, 5c; 46-50, 6c; 51-60, 7c; 61-70, 8c; 71-80, 9c; 81-90, 10c; 91-1.00, 11c; 1.01 and over 11 per cent. Passes subject to tax of 10 cents. Five per cent discount is allowed on all tickets, which are pur¬ chased by theatres from the province. 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, Christmas Day, Victoria Day, Labour Day, Remembrance Day and the day appointed for the celebration of the birthday of the reigning sovereign. NOVA SCOTIA (Effective July 15, 1956) Up to 30c, no tax; 31-38, 2c; 39-70, 5c; 71SI .00, 10c; $1.01 and over, 10c plus 5c for each 50c or fraction thereof. Passes subject to tax of not less than 5 cents. 34