Film Canada Yearbook (1998)

ws yy , oa s FILM CLASSIFICATION ——————— nS 22. For the issue of a certificate of approval for the distribution of a film, other than a film wholly produced in Canada, based on documentation submitted ....... $63.00 23. For screening film other than film wholly produced in Canada to be used only for advertising purposes in connection with the exhibition or distribution of a film POUOHUONOU.00.08 COBB OREOUODAOOD $7.35 24. For issuing certificates of approval for additional copies of film referred to in item 23 (per certificate) .............. $7.35 25. For reviewing advertising matter to be used in connection with any film or the exhibition thereof ............. $21.00 26. For screening or issuing a certificate of approval for a film produced and distributed by a non-profit religious organization ................. No fee 27. For screening or issuing a permit for the exhibition of a film at a film festival or public art gallery .............. No fee 28. For screening or issuing a permit for the distribution of a film by a public art gallery ASpronn ab oadccs CSD GD OG AUcOG No fee Tax on the Price of Admissions Retail sales tax is computed at the rate of 10% of the price of admission exceeding $4, excluding GST. Admissions $4 and under are exempt from provincial sales tax only. For the 12-month period commencing Apnil 1/98 a vendor holding a valid permit will be paid as compensation for collecting the tax $1,500 or the total of (1) 5% of the tax collected and shown on a return where the amount is $400 or more, (2) $20 per return where the amount collected exceeds $20 and is less than $400 and (3) the tax collected where the amount is $20 or less. A vendor is only entitled to a maximum of $1,500 per legal entity during the 12-month period April 1/98 to March 31/99. Further information available from local sales tax offices. QUEBEC Régie du cinéma 455, rue Ste-Héléne Montréal, QC H2Y 2L3 (514) 873-2371 Président: Claude Benjamin Secrétaire: Denis Belleville Directeur du classement des films: Paul Simard Directeur des permis et contrats: Jean-Pierre Gagnon General Principles Film Classification The Régie authorizes a film, unless its showing in its opinion could be prejudicial to public order or good morals and assigns one of the four following age categories: (a) for all (b) spectators at least 13, or accompanied by an adult (c) spectators at least 16 (d) spectators at least 18 Distributor’s Licence General licence (per year) ............ $440 Special licence (perfilm) ............$330 FILM CANADA YEARBOOK ° 1998 Public Viewing Duties payable for obtaining a visa 16mm: Québec-produced films regardless of length, Perfil cic, wx, ce evcesrer never reverersve ot atereterae $1.10 ACI Ntomrmmcnteccrtotacc: $0.39/minute Dubbed or sub-titled........... $0.61/minute OtherSic:.. «:.cave tavietsreveeccrerstociee $0.72/minute Other than 16mm: Québec-produced films regardless of length, POr FIM: <:.:6.0.0.8eeetetele-cidverccrne-erctamvelee $1.10 Er@ncht..:5,0/5, cctatete cvele-o:stetehele. se $0.77/minute Dubbed or sub-titled........... $1.21/minute OINGIS 2: ercretcccc ot inoireettae eer $1.49/minute Trailer of Québec-produced films....... $1.10 Other Trallers's.c.ccrrerscreitete eres asieriee $28.00 Exhibitor’s Licence Annual Fees Theatre: ..... Saeheen accrreatesroe senior $138 Outdoor Theatre ..............2.208$121 Multiple purpose halls ................ $55 Home or Domestic Viewing Duties payable for obtaining an attestation POPtitle :5.2:5: «oivetseteercererdernvenicietesrarorre $55 Per video material ................-2$0.50 Video Licence A retail video store licence is $55 (per year). NEW BRUNSWICK Film Classification Board Dept. of Municipalities, Culture & Housing P.O. Box 6000 Fredericton, NB E3B 5H1 (506) 444-5475 Fax: (506) 453-2416 Minister of Municipalities, Culture & Housing: Hon. Ann Breault Contact: Janice Morgan Film Classification General — Suitable for all ages Parental Guidance Adult Accompaniment under 14 years Restricted — Parental Accompaniment Explicit Material — Adults 18 and over Exchange Licences Film/Video Distributor $500 Video Retail A: 300 titles & over $200 B: Under 300 titles $50 NOVA SCOTIA Nova Scotia Alcohol & Gaming Authority Film Classification Division 5151 Terminal Rd. Halifax, NS B3J 1A1 (902) 424-4498 Fax: (902) 424-8127 Minister: Hon. Allister Surette Program Administration Officer: Cedric N. MacLeod Film Classification General — Suitable for all ages. Parental Guidance Adult Accompaniment under 14 years Restricted — Parental Accompaniment Explicit Material — Adults 18 and over Theatre Licences The annual licence fee is $100 per theatre screen. In addition, each machine must have a certificate $50 fee per machine. Amusement Tax Taxes on tickets are as follows: Up to $1 No tax; $1.01 and over, 10¢ plus 5¢ for each 50¢ or fraction thereof. NEWFOUNDLAND There is no Film Classification Board or Board of Censors in Newfoundland. Entertainment Tax No entertainment tax is imposed by the Government of Newfoundland. Under the City of St. John’s Act, Section 284, an entertainment tax may be levied, and a 20% tax is presently levied on movie theatres. PRINCE EDWARD ISLAND Dept. of the Provincial Treasury Taxation and Property Records P.O. Box 1330 Charlottetown, PE C1A 7N1 (902) 368-4070 Fax: (902) 368-6164 Film Classification 2 vos Movies exhibited in Prince Edward Island are = oo those passed by the Film Classification Board of = = x New Brunswick. There is no Board of Censors e =! =| in P.E.I. Re Licence Fee The annual licence fee is $200 for each entertainment device. Sales Tax on Admission Charges. The Entertainments Act has been repealed soa vendor must now register under the Revenue Tax Act and collect sales tax on admission charges in excess of 25¢ at the rate of 10%. Where the admission charge is not shown on the admission ticket or where tickets are not issued, a notice that clearly outlines the tax must be posted. Vendors must record the admission charges collected and the tax remitted. In places of entertainment, the owner is responsible for the collection of admission charges. Some admission charges are exempt of tax under the Act. For further enquiries, please consult the Taxation and Property Records Office as above. 101