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

is to be computed on the prevailing rate of exchange on date of shipment. If the USA dollar is at a premium 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 5,000foot film, invoiced at $400, when the Canadian dollar is at a premium of 2 per cent: Invoice value . $400.00 Less prevailing rate of exchange (2%) . 8.00 392.00 Duty on 5,000 feet at V/zt a foot 75.00 (As the Duty does not exceed 20% of the invoice value, in this case $78.40, the $75 is taken in full.) Amount subject to sales Tax 467.00 Sales Tax 10% 46.70 Amount payable (duty and sales tax) 121.70 16 MM. USA EDUCATIONAL OR RELIGIOUS FILMS (Covered by Tariff Item No. 696) Free of duty and sales tax, provided a certifi¬ cate is attached at time of clearing and signed by user. Form for this purpose may be obtained from the Customs Department. 16 MM. FILMS FROM GREAT BRITAIN Exposed motion picture film is free of duty but subject to a sales tax of ten per cent on the invoice value. 16 MM. EDUCATIONAL OR RELIGIOUS FILMS FROM GREAT BRITAIN (Covered by Tariff Item 696) Free of duty and sales tax, provided a certi¬ ficate is attached at time of clearing and signed by user. Form for this purpose may be obtained from the Customs Department. 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 is used.) The duty is one and one-half cents per foot and this is added to the opproisal value. A sales tax of ten per cent is worked out against the total. The figures are the same for color or black-andwhite. 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 8; per foot . $80.00 Duty of 1 Vi t per foot 15.00 Amount dutiable 95.00 Sales tax 10% on $95 9.50 Amount payable (duty and sales tax) 24.50 35 MM. USA EDUCATIONAL OR RELIGIOUS FILMS (Covered by Tariff Item 696A) Free of duty and sales tax, provided that a certificate from the Office of Educational Ex¬ change, Washington, is submitted to and ap¬ proved by the Deputy Minister of Customs, Ottawa . 35 MM. FILMS FROM GREAT BRITAIN Exposed motion picture film is subject to the same duty and sales tax as USA shipments. 35 MM. EDUCATIONAL OR RELIGIOUS FILMS FROM GREAT BRITAIN (Covered by Tariff Item No. 696A) Free of duty and sales tax provided that a certificate from the Ministry of Education, Lon¬ don, is submitted to and approved by the Deputy Minister of Customs, Ottawa. OTHER ITEMS Duty on "Cinematograph and motion picture cameras for use by professional motion picture producers having studios in Canada equipped for motion picture production" and "parts for the foregoing" was removed entirely from those of British make under item 462b of the revised Schedule A. The Most Favoured Nation tariff on cameras and parts is now nine per cent and the General tariff is 15 per cent. Item 915 "Cellulose nitrate cinematograph and moving picture films, negatives, n.o.p.," sets the rate under British Preferential and Most Favoured Nation tariffs at ten per cent, with no discount when duty is less than 15 per cent. Item 658, which was free under British Prefer¬ ential tariff, Most Favoured Nation tariff and three cents per foot under General tariff, is list¬ ed at the same rates. Item 658 reads: "Motion picture film, of 16 millimetre width and over, when imported by recognized processors of motion picture film having duly equipped laboratories for processing motion picture film in Canada, for the sole purpose of having repro¬ ductions made therefrom, and provided that the original is re-exported within six months from the date of importation, under such regulations as the Minister may prescribe." Item 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 hopsital, college, academy, school or seminary of learning in Canada, and not for sale or rental. The articels referred to above include sound and silent Ims, separate sound Im tracks, positive and negative slides and filmstrips. The relation of tihs tariff item to certain artices of equipment is noted further on. Unexposed sensitized negative film of standard commercial width, viz., 35 mm., is rated for duty under Item 187b at 10 per cent ad valorem, Most Favoured Nation tariff. Unexposed sensitiz¬ ed 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 Ihe aforesaid Tariff and is admitted free under British Preferential 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 of 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 admissible 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 qualified for the entry benefits of this Item and not for sale or rental. Sound projectors for 16 mm. films are held to be articles of a class or kind not made in Canada and are therefore admissible 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. Slide or filmstrip still-picture projectors, when valued at no 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. 146