ARCHIVED CD 1994-007
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February 24, 1994
SUBJECT : Changes to Parking Rates/British Columbia (B.C.) Retail Sales Tax
1.1 The purpose of this directive is to provide you with the necessary instructions for processing parking deductions for employees using parking facilities situated in the core area of Vancouver, British Columbia.
2.1 Effective June 1, 1993, the B.C. Retail Sales Tax applies to parking fees charged to employees using Crown-owned or leased facilities situated in the Vancouver core area as defined in the B.C. Retail Sales Tax Act.
3.1 In order to assist departments with the collection of the provincial retail sales tax that has been included in the parking rate, a new deduction code 937 (Provincial Tax Arrears - Parking) has been established and must be input manually. This new code will be operational in the pay system effective March 10, 1994.
3.2 In order to facilitate the reporting of the Retail Sales Tax to the provincial government, a change to the deduction process for parking has been made and will be operational in the Regional Pay System as of March 10, 1994.
Deduction codes 541 (Parking), 739 (Management Subsidized Parking - Current), 839 (Management Subsidized Parking - Arrears) and 937 (Parking Provincial Tax Arrears) have been modified to permit the reporting of a reference number. This procedure does not apply to parking charges outside the Vancouver core area .
The parking rates, as provided in the Treasury Board Personnel Management Manual, have been updated to include the Retail Sales Tax.
3.3 Departments are required to identify the employees using Crown-owned or leased facilities situated in the core area of Vancouver only. They must then prepare a Pay Action Code (PAC) 16A, or the on-line equivalent "DEA", to amend deduction code 541 or 739 to the new parking rates (which include the amount of the Retail Sales Tax). At the same time, they must report a new reference number identifier "VAN" in positions 1 to 3 of Field 71.
N.B.: Please use the current effective date of April 1, 1994, to amend the deduction code 739, in order to avoid the automatic arrears recovery in a lump sum under code Management Subsidized Parking arrears 839 (see 3.4).
3.4 Departments must calculate and collect the arrears owing for the period June 1, 1993, to March 31, 1994, inclusive under code 937 with the reference number "VAN".
As the amount owing is for a period of several months and may cause financial hardship for some employees, the arrears can be collected over a period of three months.
3.5 The Departments are required to report to paying offices, in the form of a memorandum the list of employees with deduction code 739 (Management Subsidized Parking) requiring an adjustment. An equal amount to the adjustment must be incorporated to the employer share and must be included to the employees statement of remuneration (T4 or Relevé 1).
Upon receipt of the above listings containing the total amount to be recovered for each employee, the pay offices will be responsible to credit element 718 (YTD Additional Taxable Benefits).
4.1 Any queries on the foregoing may be directed by telephone to Debby Plumb at 819-956-2062 or Shirley Auksztinaitis at 819-956-2094 of the Advisory Services Division.
Original Signed by
Government Operational Service
Reference: CJA 1290-0
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