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Exchange Licences
Dept. of the Provincial Secretary Fredericton, N.B.
Annual Fees: 35mm — $250; 16mm — $50
Amusement Tax
Taxes on tickets are as follows: Up to 30¢, no tax; 31¢ to 40¢, 4¢; 41¢ to 45¢, 5¢; 46¢ to 50¢, 6¢; 51¢ to 60¢, 7¢; 71¢ to 80¢, 9¢; 81¢ to 90¢, 10¢, 91¢ to $1, 11¢; $1.01 and over, 11%.
Passes are subject to a tax of 10¢. 5% discount is allowed on all tickets which are purchased by theatres from the province. No tax is charged for children under 12 years of age attending a matinee where the admission charge is not over 25¢, or 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
Amusements Regulation Board
Dept. of the Provincial Secretary
Dennis Bldg.
Halifax, N.S.
(902) 424-4493/4
Provincial Secretary: Hon. Harold Huskilson
Chairman of the Board: J. Henry MacLeod
Film Classification
Screening fees:
35mm: $4 per reel of 1000 ft. or fraction thereof. Trailers: 75¢
16mm: $1.50 per reel of 400 ft. or fraction thereof. Additional prints 75¢ per reel of 400 ft. or fraction thereof; 50¢ for each trailer.
Theatre Licences
The fee payable for any theatre licence is $20.
For licences issued on or after July 1 and before October 1 in any year, the fee shall be three-quarters of the yearly licence fee; for licences issued on or after October 1 and before January 1 the fee shall be one-half of the yearly licence fee; and for licences issued on or after January
1 the fee shall be one-quarter of the yearly licence fee.
The fee payable for a drive-in theatre is $20.
Amusement Tax
Taxes on tickets are as follows: Up to 55¢, no tax; 56¢ to 70¢, 5¢; 71¢ to $1, 10¢; $1.01 and over, 10¢ plus 5¢ for each 50¢ or fraction thereof.
NEWFOUNDLAND Film Classification
Movies exhibited in Newfoundland are those passed by the Film Classification Board of New Brunswick. There is no Board of Censors in Newfoundland.
Govemment of Newfoundland
Dept. of Municipal Affairs
Ronald Corbett, Director, Local Government Administration
Confederation Bldg.
St. John’s, Nfld.
(709) 737-3066
Entertainment Tax
No entertainment tax is imposed by the Goverment of Newfoundland. The Entertainment Act, as administered by the provincial government, was revoked in September 1968.
Taxes on places of entertainment, which include movie theatres, may be imposed by municipal authorities under the Local Govemment Act, Chap. 216, of the Revised Statutes of Newfoundland 1970.
FILM CLASSIFICATION
PRINCE EDWARD ISLAND
Revenue Division, Dept. of Finance P.O. Box 1330
Charlottetown, P.E.I. C1A 7N1 (902) 892-8546
Film Classification
Movies exhibited in Prince Edward Island are those passed by the Film Classification Board of New Brunswick. There is no Board of Censors in P.E.I.
Licence Fees
Under The Entertainment Act the annual licence fee to operate a movie theatre (place of entertainment) is $25. The same fee applies to drive-in theatres and non-resident operators.
Entertainment Tax
Where tax tickets are used the following applies: Up to and including 80¢, no tax; 80¢ to $1, 10¢; over $1, 10¢ for each dollar plus 5¢ for each additional 50¢ or fraction thereafter. Where tax tickets are not used, 10% of the admission price.
THEATRE SCREEN SERVICES LTD. 134 OSSINGTON AVE. TORONTO, ONTARIO, M6J 225
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