ARCHIVED Services Pay Directive: 1993-003 (01)
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January 7, 1993
SUBJECT: Changes to Parking Rates/Québec Sales Tax
1.1 The purpose of this directive is to provide you with the processing instructions for parking deductions for employees using parking facilities situated in the Province of Québec.
2.1 Effective from July 1, 1992, the Québec Sales Tax (QST) applies to parking fees and is to be charged to employees using Crown-owned or leased facilities situated in the Province of Québec. The 4% QST applies to the total parking charges including the Federal Goods and Services Tax (GST).
3.1 Two new deduction codes have been identified for this purpose and will be operational in the Regional Pay System as of January 13, 1993.
Deduction code 968 "Parking Québec" is to be used strictly to report deductions for parking located in the province of Québec. This code is identical to deduction code 541 which will now be used for all parking locations outside of the province of Québec.
Deduction code 969 "Subsidized Management Parking Québec" is to be used strictly to report deductions for parking, utilized by members of the Management Category, located in the province of Québec. This code is identical to code 739 which will now be used for all parking locations outside of the province of Québec.
3.2 Departments are required to identify the employees using Crown-owned or leased facilities situated in the province of Québec and to add the 4% QST to their current rates.
3.3 Effective February 1, 1993, Departments should cancel the current parking deduction (code 541 or 739) for affected employees, and commence the new deduction rate using either code 968 or 969.
3.4 Departments must also calculate the arrears owing for the period July 1, 1992 to January 31, 1993. This amount must be recovered in a lump sum (rate base 0) under either code 968 or 969 and be reported as a closed retroactive period (i.e. from July 1, 1992 to January 31, 1993).
4.1 Any queries on the foregoing may be directed by telephone to Diane Perrier at 819-956-2058 or Jan Walker at 819-956-2063 of the Compensation Advisory Group.
Original Signed by
Government Operational Service
Reference: CJA 1290-0
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