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FEELERS
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17. For issuing a permit for the limited exhibition of a film wholly produced in Canada based on documentation submitted No fee
18. For the issue of a certificate of approval for distribution of a film wholly produced in Canada No fee
19. For the issue of a certificate of approval for the distribution of a film, other than a film wholly produced in Canada, that has previously been approved by the Board for exhibition $26.25
20. For the issue of a certificate of approval for the distribution of a film, other than a film wholly produced in Canada, based on documentation submitted $63.00
21. For screening film other than film wholly Produced in Canada to be used only for advertising purposes in connection with the exhibition or distribution of a film $7.35
22. For issuing certificates of approval for additional copies of film referred to in item 22 (per certificate) $7.35
23. For reviewing advertising matter to be used in connection with any film or the exhibition thereof $21.00
24. For screening or issuing a certificate of approval for a film produced and distributed by a non-profit religious organization
No fee
25. For screening or issuing a permit for the exhibition of a film at a film festival or public art gallery No fee
26. For screening or issuing a permit for the distribution of a film by a public art gallery
No fee
Tax on the Price of Admissions
Retail sales tax is computed at the rate of 10% of the price of admission exceeding $4, excluding GST. Admissions $4 and under are exempt from provincial sales tax only.
For the 12-month period commencing April 1/99 a vendor holding a valid permit will be paid as compensation for collecting the tax $1,500 or the total of (1) 5% of the tax collected and shown on a retum where the amount is $400 or more, (2) $20 per return where the amount collected exceeds $20 and is less than $400 and (3) the tax collected where the amount is $20 or less. A vendor is only entitled to a maximum of $1,500 per legal entity during the 12-month period April 1/99 to March 31/2000. Further information available from local sales tax offices.
QUEBEC
Régie du cinéma
455, rue Ste-Héléne
Montréal, QC H2Y 2L3
(514) 873-2371
Présidente: Jeanne L. Blackburn
Secrétaire: France Dionne
Directeur du classement des films: Paul Simard Directeur de l’'administration et du contréler des droits: Jean-Pierre Gagnon
General Principles
Film Classification
The Régie authorizes a film, unless its showing in its opinion could be prejudicial to public order or good morals and assigns one of the four
FILM CANADA YEARBOOK °¢ 2000
following age categories:
(a) for all
(b) spectators at least 13, or accompanied by an adult
(c) spectators at least 16
(d) spectators at least 18
Distributor’s Licence
General licence (per year) $440 Special licence (per film) $330 Public Viewing
Duties payable for obtaining a visa
16mm:
Québec-produced films regardless
of length, per film $1.10 French $0.39/minute Dubbed or sub-titled $0.61/minute Others $0.72/minute Other than 16mm:
Québec-produced films regardless
of length, per film $1.10 French $0.77/minute Dubbed or sub-titled $1.21/minute Others $1.49/minute Trailer of Québec-produced films $1.10 Other Trailers $28.00 Exhibitor’s Licence Annual Fees
Theatre $138 Outdoor Theatre $121 Multiple purpose halls $55
Home or Domestic Viewing
Duties payable for obtaining an attestation
Per title $55 Per video material $0.50
Video Licence A retail video store licence is $55 (per year).
NEW BRUNSWICK Film Classification Board Dept. of Finance
P.O. Box 3000
Fredericton, NB E3B 5G5 (506) 444-4966
Fax: (506) 453-3043
E-mail: mackinnon@ gov.nb.ca
Film Classification
¢ General — Suitable for all ages Parental Guidance
Adult Accompaniment under 14 years Restricted — Parental Accompaniment Explicit Material — Adults 18 and over
Exchange Licences Film/Video Distributor $500 Video Retail
(a) 300 titles & over $200 (b) Under 300 titles $50
NOVA SCOTIA
Nova Scotia Alcohol & Gaming Authority
Film Classification Division
40 Aldemey Dr., Ste. 108
Dartmouth, NS B2Y 3Y8
(902) 424-4498
Fax: (902) 424-8127
Program Administration Officer: Cedric N. MacLeod
FILM CLASSIFICATION |
Film Classification
General — Suitable for all ages Parental Guidance
Adult Accompaniment under 14 years Restricted — Parental Accompaniment Explicit Material — Adults 18 and over
Theatre Licences The annual licence fee is $100 per theatre screen.
NEWFOUNDLAND There is no Film Classification Board or Board of Censors in Newfoundland.
Entertainment Tax
No entertainment tax is imposed by the Government of Newfoundland. Under the City of St. John’s Act, Section 284, an entertainment tax may be levied, and a 20% tax is presently levied on movie theatres.
PRINCE EDWARD ISLAND Dept. of the Provincial Treasury Taxation and Property Records Division P.O. Box 1330
Charlottetown, PE C1A 7N1
(902) 368-4070
Fax: (902) 368-6164
Film Classification
Movies exhibited in Prince Edward Island are those passed by the Film Classification Board of New Brunswick. There is no Board of Censors in PE.I.
Licence Fee The annual licence fee is $200 for each coinoperated entertainment device.
Sales Tax on Admission Charges
The Entertainments Act has been repealed soa vendor must now register under the Revenue Tax Act and collect sales tax on admission charges in excess of 25¢ at the rate of 10%. Where the admission charge is not shown on the admission ticket or where tickets are not issued, a notice that clearly outlines the tax must be posted. Vendors must record the admission charges collected and the tax remitted. In places of entertainment, the owner is responsible for the collection of admission charges. Some admission charges are exempt of tax under the Act.
For further enquiries, please consult the Taxation and Property Records Division as above.
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