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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 or place of amusement where the admission charge is not over 25¢, or on Saturday afternoon, 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 Consumer Affairs
Dennis Bldg.
Halifax, N.S. B3J 2R7
(902) 424-4493/4
Minister of Consumer Affairs: Hon. Laird Stirling
Chairman of the Board: D.F.L. Trivett
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.
CANADIAN FILIVIMIAKERS DISTRIBUTION CENTRE
144 Front Street West
Suite 430
Toronto, Ontario M5J 2L7 Tel. (416) 593-1808
2265 Fir Street Vancouver, B.C. V6J 3B6 Tel. (604) 732-9396
Ask for our 1980 Catalogue
Theatre Licences 35mm: The fee payable for a licence is $20, plus $10 for each Machine Certificate.
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 onequarter of the yearly licence fee. 16mm: The fee payable for a licence is $10, and the licence shall expire 30 days after it is issued. The maximum fee shall be $60 in any one year.
The fee payable for a drive-in theatre is $20, plus $10 for each Machine Certificate.
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.
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Wm. Pfaff
General Manager 40 LESMILL ROAD DONMILLS 447-5169
FILM CLASSIFICATION
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Entertainment Tax
No entertainment tax is imposed by the Government 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 Government Act, Chap. 216, of the Revised Statutes of Newfoundland 1970.
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 $1—no tax; 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.
J. Matsumoto Ass't General Manager
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