Canadian Film Digest Year Book (1981)

Oe EE Ee FILM CLASSIFICATION SS LSE | Amusement Tax Since May 1, 1965 the amusement tax has been collected by municipalities and retained in full. Tax levied is 10% of the actual admission price. Each fraction of a cent is counted as 1¢. Taxes on tickets are as follows: Up to 10¢—1¢; 11¢ to 20¢—2¢; 21¢ to 30¢—3¢; 31¢ to 40¢—4¢; 41¢ to 50¢—5¢; 51¢ to 60¢—6¢; 61¢ to 70¢—7¢; 71¢ to 80¢—8¢; 81¢ to 90¢— 9¢; 91¢ to $1—10¢; $1.01 to $2.00—add 10¢ to scale above; from $2.01 to $3—add 20¢ and so on. 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 tax based on the Price of admission that would have been paid by the holders of such tickets. NEW BRUNSWICK Film Classification Board Provincial Bldg. Dept. of the Provincial Secretary 110 Charlotte St. St. John, N.B. E2L 2J4 (506) 658-2436/7 Dept. of Youth, Recreation and Cultural Resources: Hon. J.P. Ouellet Chairman of the Board: A. Y. Goss Film Classification General: All ages Adult: Decision to be made by parent or legal guardian Restricted: No person under 18 years unless accompanied by parent or legal guardian. Screening fees: Single reels — $2.50; double reels — $6. Additional prints — $1 for single reels; $2 for double reels. Trailers — 75¢. Reissues over five years old are screened at regular prices. Theatre Licences Every owner, lessee, or occupant of a theatre, and every owner, user or exhibitor of every cinematograph shall pay the following fees: (a) In all villages and towns with a popula tion not exceeding 1500, per seat...... 5¢ (b) In all towns over 1500 population and up to 3000, per seat ..............eeeee 10¢ (c) Inall towns over 3000 population and up to 7500, per seat ............. eee eee 15¢ (d) In all towns or cities over 7500 populafon Per SCavrieilatereatercielarsie sielevelainrores 20¢ (e) In all villages, towns or cities where not more than three performances are given ina week, one-half fee as set in clauses (a) to (d) inclusive shall apply; and ; (f) For so-called drive-in theatres the licence fee is to be 25¢ per car or amplifier, in addition to licence for cinematograph. Exchange Licences Dept. of Finance 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 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. Ronald Russell Chairman of the Board: D.F.L. Trivett Film Classification Categories: General — all may enter Adult — 14 and up unescorted Restricted — 18 and up 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 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. 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.