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FILM CLASSIFICATION
class of projectionist licence ........ $15 7. For a licence to operate for hire or gain projection equipment designed for use of film other than standard film ....... $25 8. For screening for unlimited exhibition standard, 16mm, 8mm and videotape of foreign origin (including British) —
peralOOl ime esi ree $1.00 9. For screening for limited exhibition (in only one theatre for 3 days or less) —
perslLOOWiirscemas sone ok eee 50¢ 10. For approval of copy of all film in additonitonthestirsts printers sees $15 11. For screening foreign trailers (including British) =LOOMtonlessmmerreteene see $1 12. For screening foreign trailers (including British) more than 100 ft. ........... $3
13. For censoring advertising matter in connection with any film or exhibition
thereof se heh iacde So en eee $10 14. For approval by documentation of any filmy deia Meiers oe eRe ee eerie $15
Amusement Tax
Retail sales tax is computed at the rate of 10% of the price of admission exceeding $3.50. Admissions $3.50 and under are completely tax exempt.
For each 12-month period commencing April 1 a vendor holdinga valid permit will be paid as compensation for collecting the tax $1,000 or the total of (1) 4% of the tax collected and shown on a return where the amount is $400 or more, (2) $16 per return where the amount collected exceeds $16 and is less than $400, and (3) the tax collected where the amount is $16 or less.
Exemptions are available to certain charitable and non-profit organizations. Further information available from local sales tax offices.
QUEBEC
Bureau de Surveillance du Cinema (Cinema Supervisory Board) 360 rue McGill Montreal, Que. H2Y 2E9 (514) 873-2371 Minister of Cultural Affairs: Clement Richard President of the Board: Andre Guerin Vice-President of the Board: Pierre Saucier Secretary of the Board: J. Jean Tellier
Film Classification
The Board authorizes a film, unless its showing, in its opinion, could be prejudicial to public order or good morals as follows:
(a) for all
(b) spectators at least 14
(c) spectators at least 18
Screening fees 35mm: Quebec-produced films regardless
oflength peri filmy a seetemiaacies aac $1 French-language films, 500 ft. or less $2.50 Each additional 500 ft. or less .... $2.50
A film dubbed in French or with French
subtitles, 500 ft. or less ............. $4 Each additional 500 ft. or less ....... $4 Other films, 500 ft. or less .......... $5 Each additional 500 ft. or less ....... $5 16mm: Quebec-produced film regardless of Jenigth; perfiltnts, a.secc ene ee $1 French-language film, 400 ft. or less $1.25 Each additional 400 ft. or less .... $1.25 A film dubbed in French or with French subtitles, 400 ft. or less ............. $2 Other films, 400 ft. or less ....... $2.50 Each additional 400 ft. orless .... $2.50
Without a film exchange licence, all charges are doubled.
Theatre Licences
Cities of Quebec, Montreal, Outremont, Verdun and Westmount, 50¢ per seat; all other cities, 30¢ per seat; elsewhere, 20¢ per seat. A fee of $5 is payable with every licence.
Exchange Licences
Annual fees:
Oniversal Micencessseee eee $205 Special Licences<, .cas usin eee $12
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¢ to50¢—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 Youth, Recreation and Cultural Resources
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: P
(a) In all villages and towns with a population
not exceeding 1500, per seat ........ 5¢ (b) In all towns over 1500 population and up to' 3000; ‘perseatsig2 es arene 10¢ (c) In all towns over 3000 population and up to' 7500; per seate.aess ane cst 15¢ (d) In all towns or cities over 7500 populafion; per Seati-oo a<.cuos sore rete 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¢; 61¢ to 70¢—8¢; 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