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

under such regulations as the Minister may prescribe." Hem 696 affords duty-free entry to a very broad range of articles and equipment imported into Canada for the use and by order of any society or institution incorporated or established solely for religious, philosophical, educational, scientific or literary purposes, or for the encour¬ agement of the fine arts, or for the use and by order of any public hospital, college, academy, school or seminary of learning in Canada, and not for sale or rental. The articles referred to above include sound and silent films, separate sound film tracks, positive and negative slides and filmstrips. The relation of this tariff item to certain articles of equipment is noted further on. Unexposed sensitized negative film of standard commercial width, viz., 35 mm. or over, is rated for duty under item 187b at 10 per cent ad va¬ lorem, Most Favored Nation tariff and free under British Preferential Tariff. Unexposed sensitized negative film of lesser width, e.g. 8 mm. or 16 mm., is classified for duty purposes under Item 187 at 20 per cent ad valorem under the aforesaid Tariff and is admitted free under British Preferen¬ tial tariff. Exposed 35 mm. films pay a duty of 1.5 Cana¬ dian cents per foot. This tariff also applies to British films. As mentioned above, films for the use and by order of institutions or societies quali¬ fied for the entry benefits are exempt from duty. Film cameras, for use with films of 8 mm., 16 mm. or 35 mm. silent type, are considered to be admissable free of duty under the provision in Item 696 relating to "mechanical equipment of a class or kind not made in Canada," when for the use and by order of institutions or societies quali¬ fied for the entry benefits of this Item and not for sale or rental. PROVINCIAL THE most comprehensive survey of the motion picture in action ever made and recorded is that which was issued by UNESCO in 1950, “Press/Film/ Radio,” which is one of the “Reports On the Facilities of Mass Communications” embracing the world. Pages 292 to 305 are devoted to Canada, a flattering amount of space indicative of its high standing in the film world. One of the most interesting sections of Unesco’s Canadian survey was called “Legislation,” which contained informa¬ tion surprising in its nature and quantity. It is reprinted here with revisions to bring it up to date. Apart from the National Film Act governing the operation of the National Film Board of Canada, which will be dealt with later on, no special film legislation has been issued by the Canadian Government, this being the domain of the pro¬ vincial governments. Each of these has enacted such legislation, mainly dealing with licensing and censorship as follows: British Columbia: Moving Pictures Act 1924 as amended by the Moving Pictures Act Amend¬ ment Act 1948 and the Regulations under it (Regulations respecting Moving Picture Films and Film Exchanges, lastly amended by Order in Council No. 272 of 16 February 1950). The Sound projectors for 16 mm. films are held to be articles of a class or kind not made in Canada and are therefore admissable under Item 696, when for the use and by order of institutions qualified for the entry privileges of this Item and not for sale or rental. Sound projectors for 16 mm. films, designed for portable use and having incandescent lamp light source, have been ruled as made in Canada and are not entitled to entry under Item 696. Slide or filmstrip still-picture projectors, when valued at not less than $25 each retail in Canada may be admitted free of duty under Item 696, when for the use and by order of institutions qualified for the entry privileges of this Item and not for sale or rental. Articles entitled to entry under Tariff Item 696 are exempt from the consumption of sales tax; otherwise the impost of eleven per cent levied on the duty-paid value is applicable. INCOME TAX INFORMATION No changes were made in the Canada-United States Reciprocal Tax Convention during the past year, according to the Department of National Revenue. The effect of the Convention, as stated by the Legal Branch at the Taxation Division, is: "Under the Treaty Agreement between the United States and Canada, a credit for income tax deducted at source by one country will be allowed on the return filed by a taxpayer of the other country. Canadians earning income in the United States may claim credits in their Cana¬ dian returns for income tax withheld at a United States source, and Americans earning income in Canada may claim credit in their American re¬ turns for income tax withheld at a Canadian source. ' ' LEGISLATION censor board, which has an "Adult Entertain¬ ment" classification, recently introduced "Re¬ stricted," which bans all under 18 from films so designated. Alberta: Amusements Act and the Regulations Under the Amusements Act of 1941 lastly amended by Order in Council No. 488 of 2 May 1949. A recent amendment lowered the age at which children may attend movie thea¬ tres after 8 p.m. without adult companionship from 16 to 14. Manitoba: Amusements Act 1924. New Brunswick: The Theatres Act 1927. Nova Scotia: The Theatres, Cinematograph and Amusements Act 1923, and Regulations there¬ under (lastly revised 7 July 1945). Ontario: The Theatres Act, 1953, a complete revi¬ sion of the Theatres and Cinematographs Act, first passed in 1911. Under the new act the minimum age under which children may attend movies unaccompanied is lowered from 16 to 14. The term "theatre" is redefined to apply only to those showing 35 mm. films. The exhibition of 16 mm. films in halls becomes the respon¬ sibility of local officials. The previous men-perbooth law is withdrawn. Films classified as "Adult Entertainment" must be so advertised in the papers and identified outside the theatre. Under the category called "Restricted" certain films are allowed exhibition for patrons over 18, each engagement requiring approval. Prince Edward Island: There is no Board of Cen¬ sors. Pictures shown must be approved by the New Brunswick Board of Censors. Quebec: Act respecting Exhibitions of Moving Pic 141