# 2015-101 - Parking

Case Summary

F&R Date: 2015–07–29

The grievor complained that the parking policy at his Canadian Forces Base (CFB) required him to pay for parking at a satellite parking lot. He argued that, since the number of spaces available versus the number of members wanting parking met the Canada Revenue Agency (CRA) definition of Scramble Parking, the lot should be administered accordingly, without charge. The grievor also argued that because there was inadequate public transportation, a fair market value (FMV) for parking for that lot could not be established.

The Initial Authority (IA), the formation commander, denied the grievance, finding that the CFB parking policy had been established in accordance with Government and Departmental direction. He also determined that the satellite lot did not meet the definition of Scramble Parking but that even if it did, the Base Commander had the discretionary authority to administer the lot as paid parking.

The Committee first examined the requirement for members to pay for parking and determined it stems from the Income Tax Act (ITA) which considers free parking a taxable benefit. Public Works and Government Services Canada (PWGSC) Custodial Parking Policy requires all Departments to establish parking policies and to determine FMV. Defence Administrative Order and Directive (DAOD) 1004-1, Parking Administration provides that Base Commanders are parking authorities and they must assess the FMV every two years. The Committee found that the CFB parking policy requirement that the satellite parking lot should be paid at FMV is policy compliant and that the FMV was properly reached with the assistance of independent certified appraisers.

The Committee reviewed the bus routes and schedules in the file and was not convinced that the public transportation was inadequate.

With the passage of time and the transient nature of the members requiring parking at the satellite lot, the Committee was unable to determine whether it met the CRA definition of Scramble Parking. However, the Committee considered this issue moot since DAOD 1004-1 provides the parking authority with the discretion to administer lots that meet the CRA definition of Scramble Parking as paid parking. Thus, the Committee found the Base Commander's decision to administer the satellite lot as paid parking at FMV to be valid.

The Committee observed that, contrary to the IA, the definition of Scramble Parking does not require clarification, concluding that it provide sufficient guidance for a parking authority to use their discretion to determine a parking lot's status and to administer it within that discretion.

CDS Decision Summary

CDS Decision Date: 2015–10–05

The FA agreed with the Committee's findings and recommendation that the grievance be denied.