The Elgin and Winter Garden Theatres are a pair of stacked theatres in Toronto, Ontario, Canada. The Winter Garden Theatre is seven storeys above the Elgin Theatre.

They are the last surviving Edwardian stacked theatres in the world. The pair were originally built as the flagship of Marcus Loew’s theatre chain in 1913. The building was designed by architect Thomas W. Lamb, who also built the Ed Mirvish Theatre.

Both theatres were built to show vaudeville acts and the short silent movies of the time. Each theatre was intended to compete in a different market.