Education Act
Loi sur l’éducation
ONTARIO REGULATION 393/98
TAX MATTERS — ELIGIBLE THEATRE DEFINITION
Consolidation Period: From July 2, 1998 to the e-Laws currency date.
No amendments.
This Regulation is made in English only.
1. (1) For the purposes of subsection 257.6 (4) of the Act,
“eligible theatre” means, subject to subsection (2), land used as a theatre that contains 1,000 seats or more and that, when it is used in the taxation year, is used predominately to present live performances of drama, comedy, music or dance.
(2) The definition of “eligible theatre” in subsection (1) does not include,
(a) land used as a dinner theatre, nightclub, tavern, cocktail lounge, bar, striptease club or similar establishment; or
(b) a building that was converted to an eligible theatre unless the conversion involved modifications to the building. O. Reg. 393/98, s. 1.
