Taxes and Charges
TransLink funds road and transit operations within the Metro Vancouver region, including improvements and expansion, from its share of the motor fuel tax, transit fares, parking tax, and a portion of property taxes collected in each of our region's 21 municipalities.
See the South Coast British Columbia Transportation Authority Service Region.
Development Cost Charges
Development cost charges are charged on new developments to support investments in regional transportation system.
Parking Tax
TransLink is responsible for the administration of parking tax collected within Metro Vancouver under the South Coast British Columbia Transportation Authority Act. Parking taxes collected are used to fund road and transit operations within the region.
The Parking Tax is charged on the sale of any parking rights within the South Coast British Columbia Transportation Authority service region. This includes parking rights sold by the hour, month, year, or any other basis, and through ticket vending machines.
Taxable parking can be defined as a parking site, space or area, in which a motor vehicle may, for a price or other consideration, be parked for any period of time.
Background
In July 2010, the Province transferred the legislated rights for administration, enforcement, and collection of the Parking Tax to TransLink as governed under the South Coast British Columbia Transportation Authority Act (Section 169) and the Parking Rights Tax Regulation.
To deliver on the commitments in the Phase Two Investment Plan, the Mayors’ Council approved a model to fund the region’s share of $2.5 billion. Of that, $628 million will be funded through increased fare revenue resulting from service expansion, and TransLink resources and efficiencies. The remaining funding comes from changes to five sources as outlined in the Phase Two Plan, one of which was the increase in the Parking Rights Tax rate from 21% to 24% on July 1, 2019.
Parking Tax Administrator
As required by the South Coast British Columbia Transportation Authority Act, the TransLink Board of Directors approved the position of Administrator for the Parking Tax who has the authority to exercise the following:
Certification
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Approve, or refuse to approve, the issuance of registration certificates.
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Suspend or cancel a registration certificate or terminate an agreement.
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Request a bond deposit if it is determined that there is a risk the vendor registrant may not collect or remit Parking Tax.
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Apply for an injunction to cease a person from selling a parking right without a valid registration certificate.
Valuation
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Determine the fair market value of a parking right where the Administrator believes that the attribution of the purchase price was not appropriate.
Refunds
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Determine eligibility for a credit or refund.
Assessment
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Assess interest on a vendor for unremitted or underpaid Parking Tax.
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Impose a penalty on a vendor for unremitted or underpaid Parking Tax.
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Enter business premises to inspect, audit, and examine records related to the sale of parking rights and parking tax collection and remittance.
Collection
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Demand payment to the Authority on account of the taxpayer's liability, if the Administrator knows or suspects that a person is, or is about to become, indebted or liable to make a payment to a taxpayer.
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Issue a lien on the real property of a person who has not paid or collected and remitted Parking Tax.
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Authorize and set the amount of commission allowed to vendors for their services in collecting and remitting Parking Tax.
Appeal
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Provide final notice of decisions regarding disputes, after which appeals are reviewed by the Chief Executive Officer.
The Administrator may delegate certain responsibilities to other employees of TransLink, as appropriate.
For Parking Vendors
Parking Tax must be charged on the sale of any commercial parking right within TransLink’s service region. Before selling any parking rights, you must register for a Parking Tax Certificate with TransLink. The certificate must be displayed at the vendor’s principal place of business.
Register for a Parking Tax Certificate
To register, please complete the Registration Form and submit your application to TransLink.
More information on registration certificates is available in the Parking Rights Tax Regulation (Part 3).
Charging Your Customers Parking Tax
The Parking Tax rate of 24% is applied on the purchase price of the parking rights sold to the customer before GST. The 5% GST applies to the parking price charged by the vendor plus the Parking Tax payable to TransLink.
For vending machine sales, you may include the Parking Tax in the purchase price. If a receipt is issued, the tax should be set out as a separate item on the receipt, or the receipt should indicate that the purchase price includes the tax.
Refer to Bulletin 105 Motor Vehicle Parking to determine your Parking Tax remittance amount.
Remittance
Parking Tax must be remitted to TransLink on a monthly, quarterly, semi-annual, or annual basis, depending on the amount of Parking Tax the business collects and remits yearly. You will receive a remittance form for your Parking Tax after the 21st day of the final month of the reporting period.
The Parking Tax to be remitted is calculated from your total parking sales as reported in your Parking Tax Return. After calculating the tax amount due in the worksheet portion of the return, submit the payment along with any required supporting documentation to TransLink Parking Tax Services.
Please read Remitting Parking Tax for more information on tax return filing frequency, methods of payment, and due dates. Further details on calculating the amount of tax to remit can be found in Motor Vehicle Parking.
Filing Frequency Options Available to Businesses
| Tax Collected Per Year | Filing Frequency Options |
|---|---|
| More than $12,000 | Monthly Only |
| More than $6,000 up to $12,000 | Monthly or Quarterly |
| More than $3,000 up to $6,000 | Quarterly or Semi-Annually |
| $3,000 or less | Annually |
Seasonal and casual filing frequencies may be changed to annual filing except in special circumstances. Contact TransLink Parking Tax Services to request to have your filing frequency changed.
Due Dates
Payments are due 23 days after the last day of your reporting period.
Annual remittances are due on January 23 or July 23 of each year, depending on how your filing frequency was registered by TransLink.
Quarterly remittance due dates:
| Reporting Period | Due Date |
|---|---|
| January 1 to March 31 | April 23 |
| April 1 to June 30 | July 23 |
| July 1 to September 30 | Oct 23 |
| October 1 to December 31 | January 23 |
Semi-annual remittance due dates:
| Reporting Period | Due Date |
|---|---|
| January 1 - June 30 | July 23 |
| July 1 - December 31 | January 23 |
Payment Directly to TransLink
You can make your payment by cheque or money order directly to TransLink. We do not accept payments by cash, debit, or credit card. Please direct all correspondence to TransLink's Parking Tax Services and payment to 'South Coast British Columbia Transportation Authority' or 'TransLink'.
You are still required to submit all appropriate amounts for GST/other taxes to the government. Please contact the Ministry of Finance or CRA for details on filing your non-Parking Tax related remittances.
Payment Through Financial Institutions
You can pay your bill at several participating financial institutions, including:
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Bank of Montreal (BMO)
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Bank of Nova Scotia (Scotiabank)
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Canadian Imperial Bank of Commerce (CIBC)
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Canadian Western Bank
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HSBC Bank Canada
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National Bank Financial Group
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Royal Bank of Canada (RBC)
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TD Canada Trust (Toronto-Dominion Bank)
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All credit unions in BC (list on Credit Unions of BC website)
Please check with your financial institution if it is not listed above.
If payment is done through a financial institution or processed online from your bank account, you will still need to submit your return to TransLink on or before the due date. You can deliver the return in person, or by mail or fax to TransLink Parking Tax Services.
Refunds
If you’ve made an overpayment of the Parking Tax, you may submit an Application for Refund. If you believe the tax was paid in error, refer to Refunds of Overpayments of Parking Tax.
If you’re requesting a refund for tax remitted on a sale reported as a bad debt and require information on how to calculate and claim the refund, refer to Refund of Tax Remitted on Parking Sales Written off as Bad Debts.
Audits
TransLink may conduct a formal examination of the financial records of your business to ensure that you are collecting and remitting Parking Tax. Any taxpayer can be selected for an audit. They must answer any questions and produce and allow access to all records the auditor requests.
Learn more about Understanding Your Parking Tax Audit.
Unpaid Taxes, Penalties & Interest
Notice of Assessment
The first time your remittance is not paid, or not paid in full by the due date, you will be issued a Warning Letter, Statement of Account and Notice of Assessment.
Each time after that, a Notice of Assessment will be sent to vendors as a result of an audit, a late return, under-payment of a return, or another failure to pay tax, penalty, or interest on returns. The notice will indicate your outstanding balance plus any applicable penalties and interest and outline the process for submission.
Payment must be made within the period shown on your notice. If you don’t remit your payment by this time, collection action may be initiated.
Learn more about Collecting Unpaid Parking Tax.
Penalties & Interest
A penalty of 10%, 25%, or 100% may be applied when Parking Tax is not remitted. A penalty is usually imposed for non-compliance where the facts indicate that the taxpayer had knowledge of the liability, was previously advised of the proper tax application, or consciously decided not to pay or remit the tax.
Interest is charged for late payments on the amount payable at 3% above the prime lending rate, per B.C. Reg. 386/92, Interest Rate Under Various Statutes Regulation.
Learn more about Penalty Policy for Assessments of Parking Tax Due.
Collection Actions
If you ignore the Notice of Assessment or fail to contact us within the time stated in our notices, collection action may start. TransLink may take the following actions to recover amounts due:
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place a lien on your property
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issue a demand (garnishment) of your wages, bank account or accounts receivable
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apply for an injunction from British Columbia Supreme Court
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seize and sell your assets
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recover any debt by action in a court, or
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hold directors personally responsible for Parking Tax debt under the South Coast British Columbia Transportation Authority Act
Appeals
If you believe that an error has been made in your Notice of Assessment, disallowed refund, or other determination, you may request an appeal. Your inquiry will be reviewed by the Parking Tax Administrator for assessment. If you remain in disagreement, you may be entitled to submit a formal appeal to TransLink's CEO. A written notice of appeal must be served to the CEO by registered mail within 90 days after the date on the Parking Tax Administrator's notice of decision.
Contact Parking Tax Services for more information on the appeals process.
Parking Tax for Customers
You pay Parking Tax when you are charged a fee for parking. To find out if you’re eligible for a Parking Tax exemption, please refer to Bulletin 105 Motor Vehicle Parking and refer to Part 2 of the Parking Rights Tax Regulation.
Residential Parking
In the Parking Rights Tax Regulation, residential parking is defined as parking in an area located in, or in close proximity to, the building in which you live and is used as your primary parking. Close proximity means the vehicle is parked in an area in the building, attached to the building, or adjacent to the building.
TransLink may request evidence from individuals claiming a tax exemption for residential parking. A driver's license, utility bill, or credit card statement with your residential address is usually sufficient evidence.
If the marina is your primary residence, you are eligible for a Parking Tax exemption. Proof of the marina as your primary residence is required. Acceptable proof of primary residence includes a valid BC drivers license, mailing address listed on incoming mail, or a copy of your live aboard license fee.
Business Parking
If parking has been purchased for strictly business use, some exemptions exist but certain conditions must be met to qualify. Please refer to Section 2(2) of the Parking Rights Tax Regulation for complete details.
Other Parking Situations
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Trailers are exempt from Parking Tax, as they are not designed to be self-propelled and therefore don’t meet the definition of a motor vehicle in the South Coast British Columbia Transportation Authority Act.
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Ministries and agencies of the Government of Canada are exempt from Parking Tax under the Constitution Act.
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Special interest groups for events such as garage sales are exempt when lots are rented out for setup of events and not rented out for parking motor vehicles for a fee. If only a portion of the lot is used for a special event and the rest is used for pay parking, then Parking Tax applies to the portion used for pay parking.
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Charities are not exempt from Parking Tax.
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If a company owns a commercial building and parking spaces are leased to a car rental company, the car rental company is exempt from Parking Tax when they purchase parking rights solely for parking their inventory of vehicles while they are not rented out.
Parking Tax Resources
Parking Tax Forms
| Parking Tax Forms |
|---|
| Parking Tax Return |
| Application for Registration as a Vendor for Parking Tax |
| Application for Refund |
| Notice of Change (Business/Address/Name) |
Parking Tax Bulletins
Contact Information
T: 778.375.7829
F: 778.375.7828
E: parkingtax@translink.ca
Mail:
400 - 287 Nelson's Court
New Westminster, BC V3L 0E7
Attn: Parking Tax Services
Monday to Friday from 8:00 a.m. to 4:00 p.m.
Payment via cheque or money order can be submitted in person or by mail. Registration forms (including all applicable information) can be submitted by email, mail or fax. For general inquiries, please contact Parking Tax Services by phone or email.
Property Tax
TransLink’s road and transit operations deliver benefits to all residents in Metro Vancouver, including those who don’t drive or take public transit. The efficient movement of people, goods, and services is vital to our economy, our environment, and our quality of life. This is why property tax is used as one of the ways to pay for our regional transportation system.
Property Tax and Replacement Tax rates are included within our 10-Year Investment Plan and collected in accordance with the South Coast British Columbia Transportation Authority Act. Current Property Tax rates are available in our Bylaws.