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

Articles entitled to entry under Tariff Item 696 are exempt from the consumption or sales tax; otherwise this impost of ten 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 returns for income tax withheld at a Canadian source. "Two methods may be used: (a) net income after withholding may be reported as total income from that source, or (b) the amount of tax withheld may be deducted from the tax otherwise payable in the taxpayer's country." PROVINCIAL LEGISLATION 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 Com¬ munications” 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: 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 theatres after 8 p.m. without adult com¬ panionship from 16 to 14. 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). Manitoba: Amusements Act 1924. New Brunswick: The Theatres Act 1927. Nova Scotia: The Theatres Cinematograph and Amusements Act 1923, and Regulations thereunder (lastly revised 7 July 1945). Ontario: The Theatres Act, 1953, a complete revision of the Theatres and Cinematographs Act, first passed in 1911. Under the new act the minimum age under which children may at¬ tend 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 be¬ comes the responsibility of local officials. The previous men-per-booth 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 exhibi¬ tion 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 Pictures 1925 and the regulations under it (Regulations respecting the censorship of films, lastly revised by Order in Council No. 342 of 31 March 1949). Saskatchewan: The Theatres and Cinematographs Act 1940 and the Regulations under the Thea¬ tres and Cinematographs Act, lastly amended by Order in Council No. 48 of 1948. Finally, in the North West Territories which do not constitute a province, there is the Ordi¬ nance respecting Motion Pictures, lastly amen¬ ded on 17 March 1948, dealing mainly with theatre licensing and safety conditions. As there are only four licensed cinemas in the North West Territories which obtain films through provincial distribution, and as such films have been censored by the provincial authorities, it has not been con¬ sidered necessary to carry out further censorship. In Newfoundland, there is an "Act regarding the Censoring of Moving Pictures," but no regu¬ lations have been laid down thereunder. At one time a Board of Censorship existed but it was dissolved some years ago. All provincial acts contain regulations con¬ cerning the licensing of cinemas with a view to public safety and compliance with censorship rules. Generally the licensing includes perma¬ nent cinemas as well as mobile cinemas and drivein theatres both for 35mm and 16mm. In the Pro¬ vince of Quebec, film performances in the open air, and consequently drive-in theatres, are prohi¬ bited. Most of the provinces require by law that projectionists must pass an examination and obtain a certificate. Film exchanges (distributing companies and their local agents) must also be licensed, generally to ensure the safe storage of films. In different provinces, such as the provinces of Alberta, Nova Scotia and Ontario, the law contains a clause according to which the authority in charge may prescribe the terms and conditions under which films may be sold, leased or exchanged. In addition the Lieutenant-Governor in Council of the province of Ontario may require! that a proportion of the films available for distribution to exhibitors and the films exhibited in each 147