Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1963)

Tent No. 39 — Las Vegas, Nev.: Sahara Hotei. Tent No. 41 — Dublin, Ireland: Carlton Cinema, 52 Upper O’Connell Street. Tent No. 44 — Jacksonville, Fla. Tent No. 45 — New Orleans, La.: 920 Gravier St. Tent No. 46 — Seattle, Wash.: P.O. Box 4044. WOMEN OF THE MOTION PICTURE INDUSTRY (Toronto Branch) 861 Bay Street, Toronto, Ont. (925-3871) OFFICERS President Joan Shields 1st Vice-President Dorothy Mathieson 2nd Vice-President Reta Tulk Treasurer Olive Copleston Corresponding Secretary Florence Long Recording Secretary Ethel Jordan DIRECTORS Doris Heenahan, Marcelle Lee, Jean Uttley, Sonia Wener, Kitty Fisher, Sylvia Mont, Sharon Battle. Customs TRANS WORLD CUSTOM BROKERS 277 Victoria St., Toronto, Ont. (366-6135) Manager . Lou Fox CUSTOMS, TARIFF, ETC. 16 MM. FILMS FROM USA Exposed motion picture film is subject to a duty of I V2 cents per linear foot ad valorem, which is not to exceed 20 per cent of the invoice value, plus a sales tax of I I per cent. The duty is to be computed on the prevailing rate of exchange on date of shipment. If the USA dollar is at a pre¬ mium in Canada the invoice value is increased to compensate for the difference in exchange. If, however, the USA dollar is at a discount in Canada the invoice value is reduced. Here is how the tariff is worked out on a 5,000-foot film, in¬ voiced at $400, when the Canadian dollar is at a discount of 8 per cent: Invoice value $400.00 Plus prevailing rate of exchange (8%) 32.00 432.00 Duty or 1 5,000 feet at WiC a foot 75.00 (As the Duty does not exceed 20% of the invoice valu e, in this case $86.40, the $75 is taken in full.) Amount su bject to sales Tax 507.00 Sales tax 11% 55.77 Amount payable (duty and sales tax) 130.77 16 MM. FILMS FROM GREAT BRITAIN Exposed motion picture film is free of duty but subject to a sales tax of eleven per cent on the invoice value. EDUCATIONAL OR RELIGIOUS FILMS [Tariff Item 696 II)] Photographic reproductions (films) when for the use and by order of any society or institution in¬ corporated or established for religious, philo¬ sophical, educational, scientific or literary pur¬ poses, and not for sale or rental: Duty free and sales tax exempt under all tariffs on production of certificate in required form. Information avail¬ able at all Custom Houses. 35 MM. FILMS FROM USA Exposed motion picture film has a minimum value of eight cents per foot for duty purposes. (An appraisal valuation of eight cents a foot is set by the Government, but if the invoice value is higher then the greater figure i9 used.) The duty is one and one-half cents per foot and this is added to the appraisal value. A sales tax of II per cent is worked out against the total. The figures are the same for color or black-and-white. The appraisal value takes care of the fluctuation in exchange. Here is how the tariff is worked out: 1,000 feet at minimum value of 8c per foot . . $80.00 Duty of M/ac per foot 15.00 Amount dutiable 95.00 Sales tax 11% 10.45 Amount payable (duty and sales tax) 25.45 EDUCATIONAL OR RELIGIOUS FILMS (Tariff Item 696A) This item provides for moving picture films, sound or silent, separate sound film track, slides and slide films, positive or negative, and sound recordings for use therewith; sound recordings for use by educational, scientific or cultural institu¬ tions or societies; sound recordings other than for sale or rental; models, static and moving; wall charts, maps and posters: All the foregoing when certified by the government or by a recognized representative authority of the government of the country of production or by an appropriate repre¬ sentative of the United Nations Educational, Scien¬ tific and Cultural Organization as being of an international educational, scientific or cultural character duty and sales tax free under all tariffs. Regulations and information on certifying authori¬ ties may be obtained at any Custom House. 35 MM. FILMS FROM GREAT BRITAIN Exposed motion picture film is subject to the same duty and sales tax as USA shipments. OTHER ITEMS "Cinematograph and motion picture cameras for use by professional motion picture producers hav¬ ing studios in Canada equipped for motion picture producKon" and "parts of the foregoing" are free of duty under the British Preferential and Most Favored Nation Tariffs and 15% under the General Tariff; on and after July I, 1963 the Most Favored Nation rate will be 9%. Item 915 "Cellulose nitrate cinematograph and moving picture films, negatives, n.o.p.," sets the rate under British Preferential and Most Favored Nation tariffs at ten per cent, with no discount when duty is less than 15 per cent. Item 658, which was free under British Pre¬ ferential tariff and Most Favored Nation tariff and three cents per foot under General tariff, is listed at the same rates but has been altered to exclude filmed or video taped TV commercials. Added was Item 658A, which gives the duty on filmed or video taped TV commercials as 15% BPT, 20% Mr NT and 30% General Tariff; and 658B, which gives the duty on video tape, n.o.p. (not otherwise provided for under 658 and 658A), as 15% BPT, 20% MFNT and 30% General Tariff. The amended Item 658 reads: "Motion picture film, of 16 millimetre width and over, and video tape, not including filmed or video taped television commercials, when im¬ ported by recognized processors of motion pic¬ ture film or video tape having duly equipped laboratories for processing motion picture film or video tape in Canada, for the sole purpose of having reproductions made therefrom, and if the original film or video tape is re-exported within six months from the date of importation, 140