Frequently Asked Questions: GST/HST Relief for Hospital Parking

The Government is proposing a GST/HST exemption for hospital parking for patients and visitors.

The Government appreciates that Canadians are concerned about the impact of the cost of hospital parking on their ability to access the health care they need or to support family and friends requiring health care.

The new GST/HST exemption for hospital parking is being provided to help reduce the cost of hospital parking for patients and visitors. Hospitals are encouraged to pass on the savings from the elimination of tax on parking fees to hospital visitors and patients.

This proposal will apply in respect of parking lots and parking spaces that are reserved for or primarily for the use of individuals accessing a public hospital.

The legislative proposals also include amendments to implement the Economic Action Plan 2013 tax integrity measure clarifying that the special GST/HST exemption for charity parking does not apply to parking provided by a charity set up or used by a municipality, university, public college or school.

Public hospitals providing parking that is reserved for, or that is primarily for the use of, their patients and visitors are affected by this proposal.

This GST/HST exemption is generally effective after January 24, 2014.

Interested parties are invited to provide comments on the legislative proposals by February 24, 2014. Please send your comments to or to:

Tax Policy Branch
Department of Finance
140 O’Connor Street
Ottawa, Ontario
K1A 0G5

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