DAOD 1004-0, Parking
Date of Issue: 2009-03-17
Date of Last Modification: 2013-11-04
Application: This DAOD is a directive that applies to employees of the Department of National Defence (DND employees) and an order that applies to officers and non-commissioned members of the Canadian Armed Forces (CAF members).
- CFAO 29-9, Parking at DND Installations in Urban Areas
- Interim Guidance on Parking, 5 July 2010
Approval Authority: Vice Chief of the Defence Staff (VCDS)
Enquiries: Director Strategic Initiatives and Shared Support Services (DSISSS)
2. Policy Direction
2.1 Parking policies and instructions in the DAOD 1004 series reflect the government's core values of accountability and equity, and support other commitments, including responsible financial management, streamlined operations and sustainable practices. The policies and instructions also promote the coherent application of the principles supporting the administration of parking in the distinct operating environment at each defence establishment in Canada.
2.3 The DND and the CAF are committed to:
- acquiring and administering parking in accordance with the principles of responsible financial management of programmes and the sound stewardship of real property and immovables; and
- ensuring parking-related benefits are administered in accordance with applicable income tax law.
2.4 The DND and the CAF must:
- administer parking at defence establishments in Canada in a fair and equitable manner, taking into consideration the distinct operating environment at each defence establishment;
- administer parking revenues in accordance with Financial Administration Manual (FAM) Chapter 1018-1, Managing Public Revenue; and
- record and report taxable benefits related to parking in accordance with applicable income tax law.
2.5 The DSISSS must notify the VCDS of any non-compliance with this DAOD.
Consequences of Non-Compliance
3.1 Non-compliance with this DAOD may have consequences for both the DND and the CAF as institutions, as well as for DND employees and CAF members as individuals. Suspected non-compliance will be investigated. The nature and severity of the consequences resulting from actual non-compliance will be commensurate with the circumstances of the non-compliance. Consequences of non-compliance may include one or more of the following:
- a negative employer compliance audit from the Canada Revenue Agency (CRA);
- a reassessment of past individual tax returns by CRA for all workers who may have had access to a particular parking facility;
- the withdrawal of the privilege of parking on a defence establishment;
- the application of specific consequences as set out in applicable laws, codes of conduct, and DND and CAF policies and instructions; and
- other administrative or disciplinary action, or both.
Note – In respect of the compliance of DND employees, see the Treasury Board Framework for the Management of Compliance for additional information.
4.1 The following table identifies the authorities associated with this DAOD:
|The ...||has the authority to ...|
|Assistant Deputy Minister (Infrastructure and Environment)||
Acts, Regulations, Central Agency Policies and Policy DAOD
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