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lected. A tax is payable on all pass or complimentary and season or periodic tickets at the maximum rate payable at the place of amusement at the time of presentation.
ONTARIO
(Effective April 1, 1964)
Up to 75c, no tax; 76-84, 6c; 85-90, 7c; 91-92, 8c; 93c and over, 10 per cent, with fractions less than ‘ac eliminated and 2c and over counted as Ic.
Above scale is for places of amusement only. A
commission of 2/2 per cent is allowed for tax collected, QUEBEC The amusement tax is collected by the muni
cipalities by authority of the Province of Quebec.
Tax levied is 10 per cent of actual admission price. Each fraction of a cent is counted as 1 cent.
Up to 10c, 1c; 11-20, 2c; 21-30, 3c; 31-40, 4c; 41-50, 5c; 51-60, 6c; 61-70, 7c; 71-80, 8c; 81-90, 9c; 91-$1, 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 amusement to attend or take part in amusement shall pay the duty based on the price of admission 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 thon $1 is levied on attractions given in municipal buildings, which are: the Colisee, Palais Montcalm, Municipal Baseball Stadium ond 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, lic; 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, 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 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 GCISTT SO CAE cocrscsssetccetenecoseivesssosedetestarkssectbose ota . 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 POEPFSONS cceccsservonseoesserersrscesvosesescescnensarsoneaeesesesss . $65 For each seat in excess of 300,
35
performers and as between different kinds of entertainments.
provided the fee shall not exceed
the sum Of $250 nccecccccosccvccsersrccssssecerscesetecsoes 15¢
If conducted in premises not licensed under any other clause of this regu
(3)
lation, where the seating capacity does not exceed 300 persons ..
For each seat in excess of 300, provided the fee shall not exceed the SU OF 5S 200) 52a iaccieccesas reaceapinnchecusaapnnpasesonie 10c
(4) If conducted in connection with
vaudeville or variety show and exhibiting moving pictures aos part of the performance :—
For the first reel «$100 For each additional reel . sae (5) If conducted in premises limited to GB PETIOd Of OME] MOMRH cevesecsseeceresneresneneene 50 (6) If conducted in open-air park:—
For one month For two months ..... For three months For season, not
months ...
(60) If conducted in a park or premises so equipped that moving pictures
exceeding