Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1965)

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ON Ee ee that he would pay if he did not hold such tickets or was admitted 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 tax; 31-40, 4c; 41-45, 5c; 46-50, 6c; 51-60, 7c; 61-70, 8c; 71-80, 9c; 81-90, 10c; 91-1.00, 11c; 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 25 cents 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 (Effective July 23, 1962) Up to 55c, no tax; 56-70, 5c; 71-$1.00, 10c; $1.01 and over, 10¢ 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, 7¢; 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 Tax, 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 tax. The rate of Entertainment Tax may be fixed by the council and may be varied as between resident and non-resident 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 CCCI, “SOE vccrcossastcssvcsssoecis<edseveenssosassesentvesocseste 20c (2) If conducted in premises within the limits of any organized municipality or corporation townsite, and _ not licensed under any subsequent clause of this regulation, where the seating capacity does not exceed 300 FOO@ISOMS Wiseeretcibavsececce criscorcesocrstecesercbessstvessasotsnsntoh For each seat in excess of 300, provided the fee shall not exceed thesUlr Of7 S250) escsssstasteasceteccackss insssspsecevaaneds If conducted in premises not licensed under any other clause of this regulation, where the seating capacity does not exceed 300 Persons -n.cessvss For each seat in excess of 300, provided the fee shall not exceed the SEED OFS LOO acishsdceceesZont ccsesiaterieccentelaurteomteiste (4) If conducted in connection § with vaudeville or variety show and exhibiting moving pictures as part of the performance:— For the first (3 — 10c reel 39 performers and as between different kinds of entertainments. For cach additional reel ...cccececesceceseeeee 25 (5) If conducted in premises limited to GA Period Of OME] MOMKH cecceccscscererenseneneneeee 50 (6) If conducted in open-air park:— For one month For two months For three months For season, not PIROMIEITS’” scceecscstceiscmsspbseielameenastacesssapticaeaneneaiat (6a) If conducted in a park or premises 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), os the case may be, based upon the assumption that the seating capacity of the park or premises is 2.5 times the number of motor-vehicles which the drive-in theatre can accommodate. (7) Itinerant licences for the exhibition of feature films, etc., good only in places endorsed on face of licence:— For each day For each week For each month ..... “ (8) Itinerant licences, good only in places endorsed on face of licence, not more than four places to be covered by one licence:— Good only two days in any calendar week in any one place ..... nae Good only three days in any calendar week in any one place «n-ne 35 (9) Itinerant licences limited to small towns or villages, good only one day a week, not more than ten places to be covered by one licence «en... 40