Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1962)

Amusement Taxes BRITISH COLUMBIA (Effective April I, 1962) Up to 75c, no tax; 76c and over 5 per cent, with a 2 per cent commission allowed for tax collected. ALBERTA Effective April 1, 1959, the Provincial Amusements Tax was abolished. SASKATCHEWAN Amusement tax is on a local option basis, with municipalities applying their own. MANITOBA (Effective June I, 1962) Up to 60c, no tax; 61-64, lc; 65-67, 2c; 68-70, 3c; 71-89, 4c; 90-$l, 5c. On admissions over $1 the tax is 10 per cent, with certain fractions added in and breaks down as follows — on 1.05, 10c; 1.09 & 1.14, 11c; 1.18 & 1.23, 12c; 1.27 & 1.32, 13c; 1.36 & 1.41, 14c; 1.45, 1.50 & 1.55, 15c; 1.59 & 1.64, 16c; 1.68 & 1.73, 17c; 1.77 & 1.82, 18c; 1.91, 19c; 2.00 & 2.05, 20c; 2.09, 21c; 2.18, 22c; 2.27, 23c; 2.73, 27c; 3.18, 32c; 3.64. 36c; 4.09, 41c; 4.55, 45c. 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, 1962) For theatres located in communities with a population over 10,000 and for all drive-ins: Up to 57c, no tax; 58-61, 4c; 62-70, 5c; 66-74, 6c; 75-83, 7c; 84-92, 8c; 93c and over, 10 per cent, with fractions less than Vac eliminated and ’/2C and over counted as lc. For theatres located in communities with a population of less than 10,000: Up to 75c, no tax; 76c 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 muni¬ cipalities by authority of the Province of Quebec, which shares it. Tax levied is 10 per cent of actual admission price, plus an additional assessment in the form of a surtax of 25 per cent of the amount of such tax when the theatre admission price is over $1. Each fraction of a cent is counted as I cent. The surtax amounts to 3 cents on prices from $1.01 to $1.20, 4 cents from $1.21 to $1.60 and 5 cents from $1.61 to $2., etc. In the following scale only the 10 per cent tax is given, so that for admissions over $1 the surtax must be added to the figures given. Up to 10c, lc; 11-20, 2c; 21-30, 3c; 31-40, 4c; 41-50, 5c; 51-60, 6c; 61-70, 7c; 71-80, 8c; 81-90, 9c; 91-$1, 10c. For the tox on admissions from $1.01 to $2 add 10c to the scale above; from $2.01 to $3 add 20c, etc. Holders of complimentary or season tickets and every person admitted free into a place of amuse¬ ment to attend or take part in an amusement shall pay the duty based on the price of admis¬ sion that he would pay if he did not hold such ticket or was admitted free. Since May I, 1952, a service charge of 5c on admission prices below $1 and 10c on admission prices higher than $1 is levied on attractions given in municipal buildings, which are: the Colisee, Palais Montcalm, Municipal Baseball Stadium and the city-owned race track. NEW BRUNSWICK (Effective April I, 1959) Up to 30c, no tax; 31-40, 4c; 41-45, 5c; 46-50, 6c; 51-60, 7c; 61-70, 8c; 71-80, 9c; 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 tax 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, Christmas Day, Victoria Day, Labour Day, Remembrance Day and the day appointed for the celebration of the birthday of the reigning sovereign. NOVA SCOTIA (Effective July 15, 1956) Up to 55, no tax; 56c-70c, 5c; 71-S1.00, 10c; $1.01 and over, 10c plus 5c for each 50c or fraction thereof. PRINCE EDWARD ISLAND ( Effective Jan. I , I 959 ) Up to 30c, no tax; 31 to 40, 2c; 41 to 45, 3c; 46 to 60, 5c; 61 to 75, 7c; 76 to $1, 10c; over $1 5c for every 50c or fraction thereof. NEWFOUNDLAND A provincial entertainment tax of 5c on every adult admission, called the Cancer Control Tax, went into effect July I, 1953. The receipts from this tax is used to finance cancer research or treatment. Under Section 86 of The Local Government Act, 1961, councils may impose a tax upon every person attending a place of entertainment, but this tax does not apply to any entertainment where the proceeds are to be used for chari¬ table, educational or religious purposes. The owner acts as agent of the council and is re¬ quired to collect the tax by means of tickets or otherwise and is responsible for the payment to the council of any money collected in respect of the tax. The rate of Entertainment Tax may be fixed by the council and may be varied as between resident and non-resident performers and as between different kinds of entertainments. 32