D-14 - Amusement Tax Act

Section 4 Disposition versions

1979-06-22

4. The duty shall be exigible in all cases, except where the amusement is given under the four following conditions, to wit:

(a)  By organizers and amateurs residing in Québec, who receive no remuneration whatever for their services on such occasion;

(b)  In a church or in a workmen’s or parish hall for the use of which, for such purpose, no rent or other remuneration is paid; however, the payment by the organizers to the owner of the place of amusement of the exact cost of the lighting, heating and cleaning of the place of amusement, occasioned by the performance, shall not be considered as a remuneration;

(c)  When the total gross proceeds derived therefrom are used exclusively for a charitable, agricultural or religious purpose, and

(d)  When such amusement does not comprise any exhibition of films,—

provided that the person, society or association giving the amusement shall have previously applied for the required exemption from the municipal officer, who is entitled to grant or refuse such exemption. Such an application must be sworn to before a revenue officer, a notary, a justice of the peace or a commissioner of the Superior Court.

R. S. 1964, c. 76, s. 5; 1965 (1st sess.), c. 32, s. 2; 1979, c. 36, s. 101.

1977-12-31

4. The duty shall be exigible in all cases, except where the amusement is given under the four following conditions, to wit:

(a)  By organizers and amateurs residing in Québec, who receive no remuneration whatever for their services on such occasion;

(b)  In a church or in a workmen’s or parish hall for the use of which, for such purpose, no rent or other remuneration is paid; however, the payment by the organizers to the owner of the place of amusement of the exact cost of the lighting, heating and cleaning of the place of amusement, occasioned by the performance, shall not be considered as a remuneration, provided that such cost does not exceed twenty dollars in local municipalities the population whereof exceeds twenty-five thousands souls, and does not exceed ten dollars elsewhere;

(c)  When the total gross proceeds derived therefrom are used exclusively for a charitable, agricultural or religious purpose, and

(d)  When such amusement does not comprise any exhibition of films,—

provided that the person, society or association giving the amusement shall have previously applied for the required exemption from the municipal officer, who is entitled to grant or refuse such exemption. Such an application must be sworn to before a revenue officer, a notary, a justice of the peace or a commissioner of the Superior Court.

R. S. 1964, c. 76, s. 5; 1965 (1st sess.), c. 32, s. 2.