Film Canada Yearbook (1999)

WHR Pe aad a ee hw FILM CLASSIFICATION exhibition of a film, other than a film wholly Produced in Canada, based on documentation submitted $63.00 18. For issuing a permit for the limited exhibition of a film wholly produced in Canada based On documentation submitted No fee 19. For the issue of a certificate of approval for distribution of a film wholly produced in Canada No fee 20. For the issue of a certificate of approval for the distribution of a film, other than a film wholly produced in Canada, that has previously been approved by the Board for exhibition $26.25 21. For the issue ofa certificate of approval for the distribution of a film, other than a film wholly produced in Canada, based on documentation submitted $63.00 22. 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 $7.35 23. For issuing certificates of approval for additional copies of film referred to in item 22 (per certificate) $7.35 24. For reviewing advertising matter to be used in connection with any film or the exhibition thereof $21.00 25. For screening or issuing a certificate of approval for a film produced and distributed by a non-profit religious organization No fee 26. For screening or issuing a permit for the exhibition of a film at a film festival or public art gallery No fee 27. For screening or issuing a permit for the distribution of a film by a public art gallery 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 April 1/99 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 ona retum where the amount is $400 or more, (2) $20 per retum 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 1/99 to March 31/2000. Further information available from local sales tax offices. QUEBEC Régie du cinéma 455, rue Ste-Héléne Montréal, QC H2Y 2L3 (514) 873-2371 Président: Pierre Lafleur (par intérim) 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 FILM CANADA YEARBOOK « 1999 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 (per film) $330 Public Viewing Duties payable for obtaining a visa 16mm: Québec-produced films regardless of length, per film $1.10 French $0.39/minute Dubbed or sub-titled $0.61/minute Others $0.72/minute Other than 16mm: Québec-produced films regardless of length, per film $1.10 French $0.77/minute Dubbed or sub-titled $1.21/minute Others $1.49/minute Trailer of Québec-produced films $1.10 Other Trailers $28.00 Exhibitor’s Licence Annual Fees Theatre $138 Outdoor Theatre $121 Multiple purpose halls $55 Home or Domestic Viewing Duties payable for obtaining an attestation Per title $55 Per video material $0.50 Video Licence A retail video store licence is $55 (per year). NEW BRUNSWICK Film Classification Board Dept. of Finance P.O. Box 3000 Fredericton, NB E3B 5G5 (506) 444-5475 Fax: (506) 444-5773 E-mail: morganja@gov.nb.ca Program Administrator/Inspector: 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. Keith Colwell : Program Administration Officer: Cedric N. MacLeod Film Classification ¢ General — Suitable for all ages ¢ Parental Guidance ¢ Adult Accompaniment under 14 years ¢ Restricted — Parental Accompaniment e 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 Goverment 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 Movies exhibited in Prince Edward Island are those passed by the Film Classification Board of New Brunswick. There is no Board of Censors in PE 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. 108 STANNYHO ALTVIOadS on \ “8 SAUNLUSMT ue | S319NIDY \ STVALLS34 j /sasun0d Wild & SOTIND ‘SNOINN \ IN3IWNH3A0D