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1993-003-e.html
SERVICES PAY DIRECTIVE: 1993-003 (01)
January 7, 1993
Ottawa, Canada
K1A 0S5
SUBJECT: Changes to Parking Rates/Québec Sales Tax
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1
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PURPOSE
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1.1
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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.
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2
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POLICY
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2.1
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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).
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3
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PROCEDURES/INSTRUCTIONS
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3.1
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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.
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3.2
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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.
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3.3
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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.
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3.4
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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).
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4
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INQUIRIES
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4.1
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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.
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Original Signed by
P. Charko
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P. Charko
Director General
Compensation Directorate
Government Operational Service
Reference: CJA 1290-0
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[Print Version]