Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1967)

rem 7 2 ae Ou D ¢ i 3 Bs eI S = Amusement Taxes BRITISH COLUMBIA Effective April 1, 1963, the Provincial Amusement Tax was abolished. ALBERTA Effective April 1, 1959, the Provincial Amusements Tax wos abolished. SASKATCHEWAN Amusement tax is on a local option basis, with municipalities applying their own. MANITOBA (Effective June 1, 1962) Up to 60c, no tax; 61-64, 1c; 65-67, 2c; 68-70, 3c; 71-89, 4c; 90-$1, 5c. On admissions over $1 the tax is 10 per cent, with certain fractions added in and breaks down as follows—on 1.05, 10c; 1.09 & 1.14, lic; 1.18 & 1.23, 12¢c; 1.27 & 1.32, 13c; 1.36 & 1.41, 14c; 1.45, 1.50 & 1.55, 15c; 1.59 & 1.64, 16c; 1.68 & 1.73, 17¢; 1.77 & 1.82, 18c; 1.91, 19c; 2.00 & 2.05, 20c; 2.09, 21c; 2.18, 22c; 2.27, 23c; 2.73, 27c; 3.18, 32c; 3.64, 36c; 4.09, 41c; 4.55, 45c. A 5 per cent commission is allowed for tax collected. 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 Yc eliminated and ‘4c and over counted as 1c. Above scale is for places of amusement only. A commission of 2% per cent is allowed for tax collected. QUEBEC Since May 1st, 1964, the amusement tax is collected by the municipalities and belongs in full to them. 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, Ac; 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 poy 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 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. The amusement tax does not apply to racing. Taxation regarding this matter has been retained by the Province of Quebec. 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, mo 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, 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 is levied under the Entertainment Tax (Amendment) Act, 1962, effective March 20, 1962. Under Section 86 of The Local Government Act, 1966, 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 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 38 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: