Film Weekly 1956-57 year book : Canadian motion picture industry (1956)

Record Details:

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Amusement Taxes BRITISH COLUMBIA (Effective February 1, 1956) All net admissions are subject to 10 per cent tax. No exemptions are permitted and a 2 per cent commission is allowed for tax collected. Formula: Divide the gross by 11. ALBERTA (Amended March 29, 1956) Up to 35e, no tax; 36-37, 3c; 38-44, 4c; 45-55, 5c; 56-64, 6c; 65-77, 8c; 78c-$1.05, 10c; 1.06-1.50, 1 5c; 1.51-2.00, 20e; 2.01 and over, 25c. No tax is charged on complimentary admis¬ sions. A 10 per cent commission is allowed for tax collected. MANITOBA (Effective May 1, 1956) Up to 30c, no tax; 31-35, 2c; 36-40, 3c; 41-45, 4c; 46-55, 5c; 56-65, 6c; 66-75, 7c; 76-85, 8c; 86-95, 9c; 96-$1.00, 10c. Over SI. 00, 10 per cent. A 5 per cent commission is allowed for tax collected. A tax is payable on all pass or com¬ plimentary and season or periodic tickets at the maximum rate payable at the place of amuse¬ ment at the time presentation. ONTARIO (Effective April 1, 1955) Up to 25c, no tax; 26-34, 3c; 35-46, 4c; 47-53, 5c; 54-62, 6c; 63-74, 7c; 75-84, 8c; 85-94, 9c; 95-99, 10c; $1.00 and over 10 per cent, with fractions less than '/j cent eliminated and Vi cent or over counted as 1 cent. Above scale is for places of amusement only. A commission of 2Vi 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 octual admis¬ sion price, plus an additional assessment of 25 per cent of the amount of such tax. Each fraction of a cent is counted as 1 cent. The surtax omounts to 1 cent on prices up to 40 cents and 2 cents from 41 to 70 cents. In the following scale the principal tax hos been added to the surtax and only the total tax is given. Up to 10c, 2c; 11-20, 3c; 21-30, 4c; 31-40, 5e; 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 amuse¬ ment 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. Since May 1, 1952, a service charge of 5g on admission prices below $1 and \0t on admission prices higher than $1 is levied on attractions given in municipal buildings, which are: the Colisee, Palais Montcalm, Municipal Baseball Staudium and the city-owned race track. NEW BRUNSWICK Up to 25c, 2c; 26-30, 3c; 31-40, 4c; 41-45, 5c; 46-50, 6c; 51-60, 7e; 61-70, 8c; 71-80, 9e; 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 tox 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, Remem¬ brance Day and the day appointed for the cele¬ bration of the birthday of the reigning sovereign. NOVA SCOTIA (Effective July 15, 1956) Up to 30c, no tax; 31-38, 2c; 39-70, 5c; 71$1.00, 10c; $1.01 and over, 10c plus 5c for each 50c or fraction thereof. Passes subject to tax of not less than 5 cents. PRINCE EDWARD ISLAND (Effective June 1, 1953) Up to 12c, 2c; 13 to 27, 3c; 28 to 36, 4c; 37 to 40, 6c; 41 to 47, 9c; 48 to 52, 10c; 53 to 57, 11c; 58 to 65, 13c; 66 to 75, 15e; 76 to 85, 17c; 86 to $1.00, 20c; over $1.00, 25c. Passes subject to tax at the maximum rate payable for admission and shall not be less than 10c. No tax shall be charged for children where the admission fee is 16c or less before 5 p.m. on any Saturday or statutory holiday. NEWFOUNDLAND A provincial entertainment tax of 5c on every adult admission, called the Cancer Control Tox, went into effect July 1, 1953. The receipts from this tax will be used to finance concer research or treatment. Under the Local Government Act, 1949, sec¬ tion 54, Councils may impose an entertainment tax upon all stage performances, entertainments, circuses, or shows, save in the case where all the proceeds are to be used for charitable, edu¬ cational, or religious purposes. Under subsection (2) the tax may be imposed either directly upon the persons or companies responsible for the management of any such entertainments, etc., or upon the payments made for admission and the Council may require that admission to any such entertainment shall be by ticket procured from the Council. Under subsection (3) the rate of the entertainment tax may be fixed by the Council subject to the approval of the Minister of Municipal Affairs and may be varied as be¬ tween resident or non-resident performers, exhibi¬ tors, or entertainers and as between different kinds of entertainments. The following Newfoundland Municipalities impose and collect on entertainment tax: BADGER'S QUAY VALLEYFIELD POOL'S ISLAND Ten per cent on gross proceeds. BAY ROBERTS Ten dollars per annum on performances by 42