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Chairman of the Executive W. E. Lester
President . D. Robert
Vice-President Leo Choquette
Treasurer G. R. Arnott
Secretary Paul Vermet
DIRECTORS
Wm. Elman, A. Bahen, G. Destounis, B. C. Salamis, Len Jones, D. Berzan, J. Adelson, G. The¬ roux, Hylas Gagnon, Paul Lafontaine, Paul Gendron, Adrien Fournier.
REGINA MOTION PICTURE EXHIBITORS ASSOCIATION
c/o Secretary-Treasurer, Metropolitan Theatre, Regina, Sask.
President . H. Gunn
Sec.-Treas. M. Bercovitch
SASKATCHEWAN MOTION PICTURE EXHIBITORS ASS N
c/o Met Theatre, Regina, Sask. OFFICERS
Honorary President P. W. Mahon
President R. Plumb
Vice-President W. Johnson
Secretary-Treasurer J. M. Heaps
DIRECTORS
A. M. Crawford, H. Gunn, G. R. Miller, R. R j Southam, E. J. Marshall, H. Durham, F. Falkner G. M. Miller, J. Mahon, R. D. Armstrong, N i Warner, F. Beatty, F. J. Lundholm, A. J. Flach E. E. Nelson.
THEATRE OWNERS ASSOCIATION OF QUEBEC
1334 Jean Talon St. E., Montreal, Que. (CRescent 3-2511)
OFFICERS
President J. H. Straus
First Vice-President Ed Gauthie
Second Vice-President Maurice Arpi
Secretary George Y. Hurtea
Treasurer Hertel Hott
General Manager Bernard La Hay
TWENTIETH CENTURY THEATRES (TORONTO) MANAGERS CLUB
c/o Secretary, 175 Bloor St. E., Toronto, Ont. OFFICERS
President Wm. Stephanisht
Vice-President Jack Bodda
Secretary Wm. Bo
Treasurer Jack Diamor
Amusement Taxes
BRITISH COLUMBIA
(Effective April I, 1956)
All net admissions are subject to 10 per cent tax. No exemptions are permitted for motion pic¬ tures theatres and a 2 per cent commission is allowed for tax collected.
Formula: Divide the gross by 11.
ALBERTA
Effective April 1, 1959, the Provincial Amuse¬ ments Tax was abolished.
SASKATCHEWAN
Amusement tax is on a local option basis, with municipalities applying their own.
MANITOBA
(Effective May I, 1958)
Up to 60c, no tax; 61-64, 1c; 65-67, 3c; 68-70, 5c; 71c and over, 10 per cent.
A 5 per cent commission is allowed for tax collected. A tax is payable on all pass or compli¬ mentary and season or periodic tickets at the maximum rate payable at the place of amusement at the time of presentation.
ONTARIO
(Effective April I, I960)
For theatres located in communities with a population over 10,000 and for all drive-ins: Up to 25c. no tax; 26-34. 2c; 35-48, 3c; 49-52, 4c; 53-61, 5c; 62-65. 6c; 66-74, 7c; 75-84, 8c; 85-94, 9c; 95-99, 10c; $1 and over, 10 per cent, with fractions less than Vac eliminated and Vac and over counted as 1c.
For theatres located in communities with a population of less than 10,000: Up to 65c, no tax; 66c and over the tax is the same as in the above paragraph.
Above scale is for places of amusement only. A commission of 2 '/2 per cent is allowed for tax collected.
QUEBEC
The amusement tax is collected by the mur cipalities by authority of the Province of Quebe which shares it.
Tax levied is 10 per cent of actual admissi* price, plus an additional assessment in the for of a surtax of 25 per cent of the amount of su tax when the theatre admission price is over $ Each fraction of a cent is counted as I cent. T surtax amounts to 3 cents on prices from $1.01 $1.20, 4 cents from $1.21 to $1.60 and 5 cer from $1.61 to $2., etc. In the following scale or the 10 per cent tax is given, so that for admissio over $1 the surtax must be added to the figur given.
Up to 10c, lc; 11-20, 2c; 21-30, 3c; 31-40, 41-50, 5c; 51-60, 6c; 61-70, 7c; 71-80, 8c; 81-90. 91-$1, 10c. For the tax on admission from $1.01 $2 add 10c to the scale above; from $2.01 to add 20c, etc.
Holders of complimentary or season tickets a every person admitted free into a place of amu ment to attend or take part in an amuserm shall pay the duty based on the price of adrr sion that he would pay if he did not hold si ticket or was admitted free.
Since May I, 1952, a service charge of 5c admission prices below $1 and 10c on admiss prices higher than $1 is levied on attractions gi' in municipal buildings, which are: the Colis Palais Montcalm, Municipal Baseball Stadium c the city-owned race track.
NEW BRUNSWICK
(Effective April 1, 1959)
Up to 30c, no tax; 31-40, 4c; 41-45, 5c; 46 J 6c; 51-60, 7c; 61-70, 8c; 71-80, 9c; 81-90, 1 91-1.00, 11c; 1.01 and over, 11 per cent.
Passes subject to tax of 10 cents. Five per c discount is allowed on all tickets, which are \ chased by theatres from the province. No shall be charged for children under 12 years
34