The Elgin and Winter Garden Theatre Centre is a historic double-decker theatre located in Toronto, Ontario, Canada. The Elgin Theatre, the lower house, was built in 1913 and the Winter Garden Theatre, the upper house, was built in 1914. They are the last remaining double-decker theatres in the world. The Elgin Theatre has a seating capacity of 2,149, while the Winter Garden Theatre has a seating capacity of 1,410. The two theatres together can accommodate a total of 3,559 people.