# Amusement Tax Charge at Movie Theatres?



## MacGYVER (Apr 15, 2005)

Hi everyone,

Today I went to see the movie Journey to the Centre of the Earth. This movie is in 3D, and one of the best ones made that I have seen utilizing 3D properly. The entire film was in 3D with the glasses they handed you.

As I was waiting for my friend to buy that expensive popcorn and drink, something I don't do. I glanced at my receipt and noticed I was charged G.S.T., no P.S.T. but this other thing called an Amusement Tax? This tax was quite high, more then 8% here in Ontario and of course more then our 5% G.S.T. 

The G.S.T. came to $0.56 and this Amusement Tax came to $1.13. Now call me old fashion, but since when did this new tax hit the movie theatres? Is it legit? And what kind of tax does this cover? How come I was not aware of this tax? How is this tax calculated as it is way more then 13% in total tax as well?

If anyone here has any information regarding this, I would be interested. 

As for the movie, I enjoyed it.

Well I just found the actual Amusement Tax Act tptptptp: 

Amusement Tax Act

Wow, this is the first time I have seen it written on my receipt. Question is, how come this is not charged at all venues? For example when I saw an IMAX movie at Ontario Science Centre, this was not a charge to me? So, how exactly does this work? According to the act, I should have been charged as well for the IMAX movie? Or is this some sort of cash grab that should be banned? Pathetic really...


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## kloan (Feb 22, 2002)

Yeah, sounds like total BUNK to me. Amusement tax?? Come on..... it's the frickin theater....


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## MacGYVER (Apr 15, 2005)

There is no way this can be legal to charge in Canada?

This act allows a movie theatre to charge 5% GST plus up to 10% on top of the price of admission to the movie. I was actually charged 5% GST plus 10% exactly on top of the admission price. That means I paid a total of 15% in taxes to watch a movie when my own PROVINCIAL tax including GST and PST only comes to 13%. This can't be legal? I'm going to be looking into this a lot further.

It's not even standard across the board either. So, I know this is not being used all over in fair practice. Which means the Amusement Tax Act should be abolished and everyone should be refunded their money.


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## Macfury (Feb 3, 2006)

They just started itemizing it, is all. Another hidden tax that's been with us since the middle of World War I--no joke or sarcasm.


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## kloan (Feb 22, 2002)

Down with taxes!


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## fjnmusic (Oct 29, 2006)

Do you still have to pay it if you're not amused? Or is it for their amusement?


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## winwintoo (Nov 9, 2004)

The link you posted says it was repealed in 1992. Just saying.


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## Macfury (Feb 3, 2006)

Repealed in Quebec--this is Ontario.


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## MacGYVER (Apr 15, 2005)

Repealed YES! But if you actually read it, it states everything in there as to what I said. It is actually a short act to read, but very interesting indeed.

Here is something else to think about. The movie theatre I went to, does not charge PST. However, under the Canadian Ontario Tax Laws, it clearly states if you charge over $4.00 for an amusement event, then you need to collect the PST and charge it to your customers. Therefore, either the movie theatre industry in Ontario, Canada is getting away with not charging or collecting the PST, or this ancient old practice of Amusement Tax needs to end now. Both of the PST and Amusement Tax Act conflict each other with regards to the law and taxes.


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## winwintoo (Nov 9, 2004)

According to this the RST for an amusement that charges more than $4 for a ticket is 10%.

Maybe they just called it wrong on the ticket.


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## Macfury (Feb 3, 2006)

The 10% is the total amusement tax of 8% RST + 2%.


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## iJohnHenry (Mar 29, 2008)

And just how long ago was this $4 rate set?

And why has it not floated, following the COL??

It is sadly out of date, if the intent was to reflect a 'luxury' type tax.


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## EvanPitts (Mar 9, 2007)

It's just another cash grab - with the money going to another political steak dinner near you.

Instead, they should charge a tax on studios that make movies that suck - they'd make a few billion dollars off of the junk they are showing at the theatres these days. Just like that movie that's coming out soon that is just a movie version of Twisted Metal (which I can run endlessly on my PS2 if I want without paying "amusement tax").


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## HowEver (Jan 11, 2005)

Income taxes were supposed to be a temporary measure...



wiki said:


> The First World War had mostly been financed by traditional means, but in 1917, a tax on income was introduced as a temporary measure to fund the war. The income tax has since become a permanent feature of the Canadian tax system.


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## Macfury (Feb 3, 2006)

The MacDoc-minded are urging the City of Toronto to make even more such grabs by giving the city independent power to tax even more items. The City of Toronto is considering adding an extra level of amusement tax to your tickets.


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## Dr.G. (Aug 4, 2001)

"The MacDoc-minded are urging the City of Toronto to make even more such grabs by giving the city independent power to tax even more items." Not sure where MacDoc comes into play in this sort of discussion. He has no authority to tax anyone or anything.


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## HowEver (Jan 11, 2005)

Dr.G. said:


> "The MacDoc-minded are urging the City of Toronto to make even more such grabs by giving the city independent power to tax even more items." Not sure where MacDoc comes into play in this sort of discussion. He has no authority to tax anyone or anything.


It's true! No tax if you pay cash... (kidding...).


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## Macfury (Feb 3, 2006)

Dr. G: MacDoc is a very vocal advocate of giving the city of Toronto extra powers of taxation including a local sales tax. If I made it appear that he was imposing or collecting the tax himself, that certainly wasn't my intention. He has just stated that he approves of the idea.


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## Dr.G. (Aug 4, 2001)

Macfury, MacDoc has not even posted in this thread, so I can't see his position on this sort of taxation.


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## gastonbuffet (Sep 23, 2004)

Macfury said:


> Dr. G: MacDoc is a very vocal advocate of giving the city of Toronto extra powers of taxation including a local sales tax. If I made it appear that he was imposing or collecting the tax himself, that certainly wasn't my intention. He has just stated that he approves of the idea.


Maybe i got it all wrong, but our Macdoc is collecting the taxes, or he decrees them? 
An in any case, can he exempt us i this fora? pretty please


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## Macfury (Feb 3, 2006)

Dr. G: Here it is:

http://www.ehmac.ca/everything-else...real-estate-transaction-tax-8.html#post531244



> I've been very consistent in supporting local initiative - but the Feds funnel the taxes their way and then deal them out according to the flavour of the day.
> 
> The GTA needs and is in the process of change. Cities all across the nation need to have reliable consistent funding/tax bases that don't lead to issues like the current property tax mess in Ontario.





> Then get the rest of the needed funding through activity taxes which is currently underway.



http://www.ehmac.ca/everything-else...eal-estate-transaction-tax-10.html#post531361



> Think if you were a movie theatre and taxed on your seat revenues ( which appears to be happening ) - is that a property tax or a form of income or sales tax...I thin the latter??
> The new tax powers should start to unkink some of that and separate transaction/income flow taxes from property taxes for service purposes.





> I DO like a hotel tax as funds spent making a city attractive can be partially paid by the tourist crowd.


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## Dr.G. (Aug 4, 2001)

Very interesting, Macfury, especially since MacDoc has most of his financial holdings in The Royal Bank of Lichtenstein. Now I know why he wants to be called "The Prince of Macintosh computers" since the motto over his store reads "Für Gott, Fürst und Macintosh" ("For God, Prince and Macintosh").


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## Macfury (Feb 3, 2006)

Dr.G. said:


> Very interesting, Macfury, especially since MacDoc has most of his financial holdings in The Royal Bank of Lichtenstein.


He said he had it in the Royal Bank of Port Credit!!!


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## EvanPitts (Mar 9, 2007)

Macfury said:


> He said he had it in the Royal Bank of Port Credit!!!


Port Credit ruled - in the old days. Now it is just a part of the Mayor McStallion Skid Row Megaplex...


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## Dr.G. (Aug 4, 2001)

Macfury, Lichtenstein has very strict banking laws re confidentiality, which makes the Swiss look like the Ontario NDP during their time in power. MacDoc knows how to protect his income, and let the rest of you pay taxes in ON and Canada.


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