The Capitol Theatre in Cornwall opened in January 1928 as a class A establishment, exhibiting both theatrical performances and motion pictures; it seated 1261. It was one of only 15 theatres in Canada built in the atmospheric style, characterized by the clouds and stars that were projected onto the curved ceilings.

One of the most striking features of this particular theatre, however, was the fact that the inspectors never had a bad word to say about it! The Theatre Inspector’s Report of October 8 and 10, 1955, states that....

The Capitol Theatre was demolished in the 1990s after years of struggle on the part of the Save the Capitol committee and the Capitol Action Group.

The committee asked the Cornwall City Council for forgiveness of taxes in order to keep the theatre running. It had been declared a heritage building on the municipal, provincial, and national levels, and the provincial and federal governments had committed to provide nearly 75% of the estimated five million dollars needed for a complete restoration. The city sold the property to developers, claiming that the province wanted the site for a government building. The provincial government had no such plans.