Film Weekly 1961-62 year book : Canadian motion picture industry with television section (1961)

Ten* No. 32 — San Francisco, Calif.: 90 Golden Gate Ave. Tent No. 33 — Miami, Fla.: Miami Colonial Hotel. Ten* No. 34 — Houston, Texas: P.O. Box 9269. Tent No. 35— New York. N.Y.: Room 2411, 1501 Broadway. Tent No. 36' — London, England: 143 Wardour St. Tent No. 39— Las Vegas, Nev.: Sahara Hotel. Tent No. 41 — Dublin, Ireland: Carlton Cinema, 52 Upper O'Connell Street. Tent No. 44 — Jacksonville, Fla. Tent No. 45 — New Orleans, La.: 920 Gravier St. Tent No. 46— Seattle, Wash.: P.O. Box 4044. WOMEN OF THE MOTION PICTURE INDUSTRY (Toronto Branch) 861 Bay Street, Toronto, Ont. (925-3871) OFFICERS President Jean Uttley I st Vice-President Dorothy Gibson 2nd Vice-President Sharon Battle Recording Secretary Sonia Wener Corresponding Secretary Marcelle Lee Treasurer . Elsie Waldron DIRECTORS Catherine Anderson, Agnes Byford, Viola Creighton, Kitty Fisher, Doris Heenahan, Marion Kadey, Hildegard Koblich, Daphne Lockhart. Customs TRANS WORLD CUSTOM BROKERS 277 Victoria St., Toronto, Ont. (366-6135) Manager . Lou Fox CUSTOMS, TARIFF, ETC. 16 MM. FILMS FROM USA Exposed motion picture film is subject to a duty of I V2 cents per linear foot ad valorem, which is not to exceed 20 per cent of the invoice value, plus a sales tax of II per cent. The duty is to be computed on the prevailing rate of exchange on date of shipment. If the USA dollar is at a pre¬ mium 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 5,000-foot film, in¬ voiced at $400, when the Canadian dollar is at a discount of 2 per cent: Invoice value . . . $400.00 Plus prevailing rate of exchange (2%) . 8.00 408.00 Duty on 5,000 feet at I Vic a foot 75.00 (As the Duty does not exceed 20% of the invoice value, in this case $81.60, the $75 is taken in full.) Amount subject to sales Tax _ 483.00 Sales tax I I % . 53.13 Amount payable (duty and sales tax) 128.13 16 MMt, 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. Information as to the type of declara¬ tion required 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 eleven 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 certifi¬ cate is attached at time of clearing and signed by user. Information as to the type of declara¬ tion required 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 \4 used.) The duty is one and one-half cents per foot and this is added to the appraisal value. A sales tax of eleven per cent is worked out1 against the total. The figures are the same for color or black-andwhite. The appraisal value takes care of the fluc¬ tuation in exchange. Here is how the tariff is worked out: 1,000 feet at minimum value of 8c per foot . $80.00 Duty of M/2C per foot 15.00 Amount dutiable . 95.00 Sales tax 11% on $95 . 10.45 Amount payable (duty and sales tax) 25.45 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 approved 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 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 "Cinematograph and motion picture cameras for use by professional motion picture producers hav¬ ing studios in Canada equipped for motion picture production" and "parts for the foregoing" are free of duty under the British Preferential and Most Favored Nation Tariffs and 15% under the General Tariff; on and after July I, 1961 the Most Favored Nation rate will be 9%. Item 915 "Cellulose nitrate cinematograph and moving picture films, negatives, n.o.p.," sets the rate under British Preferential and Most Favored Nation tariffs at ten per cent, with no discount when duty is less than 15 per cent. Item 658, which was free under British Pre¬ ferential tariff and Most Favored Nation tariff and three cents per foot under General tariff, is listed at the same -rates but has been altered to exclude filmed or video taped TV commercials. Added was Item 658A, which gives the duty on filmed or video taped TV commercials as 15% BPT, 20% MFNT and 30% General Tariff; and 658B, which gives the duty on video tape, n.o.p. (not othervise provided for under 658 and 658A), as 15% BPT, 20% MFNT and 30% General Tariff. The amended Item 658 reads: "Motion picture film, of 16 millimetre width and 143