Canadian Film Digest Year Book (1971)

Amusement Taxes BRITISH COLUMBIA Effective April 1, 1963, the Provincial Amusement Tax was abolished. ALBERTA Effective April 1, 1959, Amusements Tax was abolished. SASKATCHEWAN Amusement tax is on a local option basis, with municipalities applying their own. MANITOBA (Effective June 1, 1962) Up to 60c, no tax; 61-64, 1c; 65-67, 2c; 68-70, 3c; 71-89, 4c; 90-$1, 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 complimentary and season or periodic tickets at the maximum rate payable at the place of amusement at the time of presentation. ONTARIO (Effective April 1, 1964) Up to 75c, no tax; 76-84, 6c; 85-90, 7c; 91-92, 8c; 93c and over, 10 per cent, with fractions less than 1/2c eliminated and 1/2c and over counted as 1c. Above scale is for places of amusement only. A commission of 2-1/2 per cent is allowed for tax collected. QUEBEC Since May 1st, 1964, the amusement tax is collected by the municipalities and belongs in full to them. Tax levied is 10 per cent of actual admission price. Each fraction of a cent is counted as 1 cent. Up to 10c, 1c; 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 tax 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 amusement to attend or take part in amusement shall pay the duty based on the price of admission that he would pay if he did not hold such tickets or was admitted free. Since May 1, 1962, 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. The amusement tax does not apply to racing. Taxation regarding this matter has been retained by the Province of Quebec. NEW BRUNSWICK (Effective April 1, 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 purchased 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 25 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. the Provincial CANADIAN FILM DIGEST NOVA SCOTIA (Effective July 23, 1962) Up to 55c, no tax; 56-70, 5c; 7181.00, 10c; $1.01 and over, 10c plus 5c for each 50c or fraction thereof. PRINCE EDWARD ISLAND (Effective Jan. 1, 1959) 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 is levied under the Entertainment Tax (Amendment) Act, 1962, effective March 20, 1962. Under Section 86 of The Local Government Act, 1966, 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 charitable, educational or religious Purposes. The owner acts as agent of the council and is required 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. Theatre Licence Fees BRITISH COLUMBIA Imposed Under the “’Fire Marshal Act” 41. Theatre Licence.—(a) No Moving picture theatre shall be opened to the public except after a licence therefor has been obtained from the Fire Marshal, which licence shall be kept posted in a conspicuous place on the licensed premises. The license fees payable under the “Fire Marshal Act’’ for licenses for movingpicture theatres shall be as follows: (1) If conducted in premises located in the cities of Vancouver or Victoria and not licensed under any subsequent clause of this regulation, provided the licence fee shall not exceed $300 or less than $75, for GaChiSGal= meter 524s < «ow were (2) If conducted in premises within the limits of any organized municipality or corporation townsite, and not licensed under any subsequent clause of this requlation, where the seating capacity does not exceed 300 persons” sus: .. 5 ss co For each seats in excess of 300, provided the fee shall not exceed the sum) of $250) 2 oe eee (3) If conducted in premises not licensed under any other clause of this regulation, where the seating capacity does not exceed 300 perSONS 20. owe ou oe ORE ate Te ern For each seat in excess of 300, provided the fee shall not exceed the sum of $200 ............- (4) If conducted in connection with vaudeville or variety show and exhibiting moving pictures as part of the performance:— For the first reel 20c $65 15c $55 10c (5) If conducted in premises limited to a period of one month (6) If conducted in open-air park:— For one month For two months Forthree months .......-.-For season, not exceeding six MODES: cis.5 & ov oot y ote a emcees If conducted in a park or premises so equipped that moving pictures can be viewed by patrons while seated in motor-vehicles parked in an enclosed space commonly known as a drive-in theatre, a fee calculated under subsections (2) or (3), as the case may be, based upon the assumption that the seating capacity of the park or premises is 2.5 times the number of motor-vehicles which the drive-in theatre can accommodate. (7) Itinerant licences for the exhibition of feature films, etc., good only in places endorsed on face of licence:— For each day $ 10 For each week .............40 Foreach month .......-..-100 (8) Itinerant licences, good only in places endorsed on face of licence, not more than four places to be covered by one licence:— Good only two days in any calendar week in any one place .. 25 Good only three days in any calendar week inany one place .. 35 (9) Itinerant licences limited to small towns or villages, good only one day a week, not more than ten places to be covered by one licence 40 lf conducted under the auspices of a church, religious organization or educational institution other than a school or college holding a permit issued under Regulation 45 of these regulations, or in aid of charjtable Work san. scce cc reece 1 If conducted for the purpose of advertising anything whatsoever . . 50 ALBERTA Imposed Under The Amusements Act 2. In the case of theatre or place of amusement used for the exhibition of moving pictures, an annual licence fee shall be payable in advance as follows: (a) In every incorporated city having a population exceeding ten thousand: (1) Where the seating capacity exceeds fifteen hundred .. $400 (2) Where the seating capacity exceeds one thousand but does not exceed fifteen hundreds. Gag mcrwen © 5 « (3) Where the seating capacity exceeds six hundred and fifty but does not exceed one thousand ...... «cements (4) Where the seating capacity does not exceed six hundred and fifty 100 {b) In an incorporated city having a population of ten thousand or less and in any 'ncorporated town or village irrespective of population: (1) Where the seating capacity exceeds six hundred and fifty 150 (6a) (10) (11) 300 200