The application of GST on parking tickets

The application of GST on parking tickets

If the parking lot is a commercial parking space then parking is subject to GST/HST.

In the case of a public service body (PSB) parking lot, it may be exempt from GST/HST, which means it may not be included.

To determine whether GST/HST is included in the paid parking ticket amount, you can check the receipt for a reference to a GST/HST registration number. If a number is present, then you should enter the receipt inclusive of tax.

If the parking lot is frequently used and no registration number is found, you can call the parking company for confirmation and ask for their registration number, which can be verified using the CRA's "Verify a Supplier" tool (Start a GST/HST Registry search). Please follow the below link:

Terms and conditions of use -
Welcome page to the Canada Revenue Agency (CRA) GST/HST Registry that has been designed to enable GST/HST registrants to validate the GST/HST account number of a supplier, thereby ensuring legitimate claims for input tax credits are filed.

“Please note that the information provided in this article is of a general nature and may not be accurate for your specific situation. The information is current as of the date of posting and is not intended to provide legal advice. It's always recommended that you consult with a professional accountant and lawyer for personalized guidance and advice."