Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1964)

, r J oi aaa a as QUEBEC The amusement tax is collected by the municipalities by authority of the Province of Quebec, which shares it. Tax levied is 10 per cent of actual admission price, plus an additional assessment in the form of o surtax of 25 per cent of the amount of such tox when the theatre admission price is over $1. Each fraction of a cent is counted as 1 cent. The surtax amounts to 3 cents on prices from $1.01 to $1.20, 4 cents from $1.21 to $1.60 and 5 cents from $1.61 to $2., etc. In the following scale only the 10 per cent tox is given, so that for admissions over $1 the surtax must be added to the figures given. Up to 10c, 1¢; 11-20, 2c; 21-30, 3c; 31-40, 4c; 41-50, 5c; 51-60, 6c; 61-70, 7c; 71-80, Bc; 81-90, 9c; $1-S1, 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 omusement to attend or take part in amusement shall poy the duty based on the price of admission that he would pay if he did not hold such tickets or was odmitted 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. NEW BRUNSWICK (Effective April 1, 1959) Up to 30c, no tox; 31-40, 4c; 41-45, 5c; 46-50, 6c; 51-60, 7c; 61-70, 8c; 71-80, 9c; 81-90, 10c; 91-1.00, llc; 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 10 cents on Saturday, New Year's Day, Geod 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 (Effective July 15, 1956) Up to 55c, no tax; 56-70, 5c; 71-$1.00, 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, called the Cancer Control Tox, went into effect July 1, 1953. The receipts from this tax are used to finance cancer research or treatment. Under Section 86 of The Local Government Act, 1961, 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 tox. 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 moving-picture 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 CICA SHOES thsscresiaressesscostenceseseosssseeccsssosseseons sesh 20c (2) If conducted in premises within the limits of any organized municipality er corporation townsite, and not licensed under any subsequent clause of this regulation, where the seating capacity does not exceed 300 POTSOMS vesssessessnersrsnnernennetsnsenesnsenecinannsesennensaneenses $65 For each seat in excess of 300, provided the fee shall not exceed the SUM Of $250 cncccscccsssesccsresssssssenesrsessesssncese 15¢ (3) If conducted in premises not licensed 34 under any other clause of this regulation, where’ the seating capacity does not exceed 300 Persons creer . $55 For each seat in excess of 300, provided the fee shall not exceed the SUM Of S200 covcrsssorarsercrcecercsoncesavcsrerevseseansessenis) LUG (4) If conducted in connection with vaudeville or variety show and exhibiting moving pictures as part of the performance :— For the first reel For each additional reel ... (5) If conducted in premises limited to G Period Of OME MONTH crvsseersesesrersessnesnneee 50 (6) If conducted in open-air park:— For OME] MOMRH cecsserssceseeeceresneneerennnsens For two months ..... For three months For season, not $100 25 exceeding six MOMEHS. ecescesssnevscvrensenseerenenee (6a) If conducted in a park or premise 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 as