Dogwood Express Newsletter |
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February 2, 2024: Issue 62 |
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In This Issue:
- Explore the Tourism Industry Dashboard
- Charging GST for Longer Term Campsite Stays
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Freshwater Fisheries Society of BC | Valuable BC Angler Resources Available
- Question - RV Park Shower Rates
- Managers per the Employment Standards Act
- BCLCA Welcomes New Members
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Dear BCLCA Member:
If you missed the Extended Stays Parking Lot meeting of January 25, 2024, that discussed the results of the extended stay survey completed by 67 members and next steps being undertaken, the recording link is:
Passcode: qca?!=w4
This month we have our second member video Parking Lot engagement session on Thursday, February 22 at 9:00 am. Members will gather via video to chat with the board and fellow operators to discuss Setting Rates 2.0.
The session will review items such as dynamic pricing, additional fees charged, the role of discounting and look at the question of price sensitivity in the marketplace.
There is NO FEE to attend but registration is required, however, please come prepared to share your rates, fee structure and the logic you apply to setting rates.
To register for the FREE Parking Lot series, you can pick the ones you plan to attend, please click here.
After registering, you will receive a confirmation email containing information about joining the meeting.
Confirmed Dates and Topics for Parking Lot Series Meetings:
- Thursday, February 22 at 9:00 am – Setting Rates 2.0.
- Thursday, March 28 at 9:00 am – Mobile Apps - customizing them for guest use and to push increased sales.
- Thursday, April 25 at 9:00 am – Accessing Grants for your Business.
- Thursday, May 23 at 9:00 am – International RV Travel and the new Destination BC Iconics Marketing Initiative
Hope you can join us for one or more of the sessions.
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EXPLORE THE TOURISM INDUSTRY DASHBOARD
Destination BC's Tourism Industry Dashboard includes key tourism statistics, such as international visitor arrivals data, provincial room revenue, commercial restaurant receipts, provincial and regional occupancy rates and average daily room rates, regional airports, ferries, and convention centres. The Tourism Indicators are updated monthly.
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CHARGING GST FOR LONGER TERM CAMPSITE STAYS
At the Extended Stay Parking Lot session January 25, 2024, a member asked to clarify whether they should be charging GST on long-term campsite licence to occupy stays.
Canada Revenue Agency recognizes that seasonal Campground usage will not generally qualify as a GST/HST ‘exempt’ use of the land because the trailers or tents are not generally affixed to the land as a “residential complex” nor used for “residence” within the meaning of the GST/HST legislation.
However, the CRA is of the view that long-term use of the Campground space can qualify as “exempt” use on a case-by-case basis. According to CRA legislation, if an RV is not permanently affixed to land it cannot be considered a residential unit although there are exceptions where an RV can be considered a ‘residential unit’.
In the “Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers” GST/HST there are several issues discussed.
Issue Number 1 being “Does a recreational unit meet the definition of "residential unit" in subsection 123(1)?” This section lists factors that may indicate that a particular recreational unit is a residential unit and includes:
- the recreational unit is designed, or has undergone the alterations necessary, for year-round connection in a permanent way to service facilities such as water, sewer, septic tank, electricity, telephone and cable;
- the recreational unit is installed or affixed in a permanent manner, for example, on sonotubes or a cement pad;
- the recreational unit is used as an individual's primary place of residence;
- the recreational unit has been modified to add a room, screened porch, deck, car port, skirting, etc.;
- a lease agreement of at least one year, with renewal options, has been entered into which permits year-round use;
- the recreational unit's undercarriage, including wheels and hauling tongue, has been removed;
- the recreational unit is assessed for municipal property tax purposes as a residential dwelling and is subject to property taxation; and
- the recreational unit is intended to remain affixed to the land for the foreseeable future.
All relevant factors should be considered in determining whether a recreational unit has been significantly modified and affixed to land such that it possesses the necessary characteristics, including permanency, to establish that it is a similar premise and therefore a "residential unit" within the meaning of the definition. No one factor is more important than another and no single factor alone may be determinative of the issue.
BCLCA strongly recommends that campgrounds collect GST on all stays unless they have a ruling from CRA stating that long-term permanent rentals are exempt. This means that campgrounds also qualify for the input tax credit. This way if a campground is CRA audited the GST has been collected and remitted leading to no surprises. It also lends support to the argument that a rental is a licence to occupy agreement and not permanent or residential.
Definitions of note to read are:
- Camping Accommodation
- Input Tax Credit (ITC)
- Mobile Home
- Residential Trailer Park
- Short Term Accommodation
- Trailer Park
To view the recording of the Extended Stay Parking Lot session on January 25, 2024:
Passcode: qca?!=w4
Disclaimer: The BC Lodging and Campgrounds Association makes no representations or warranties regarding the use of this information and encourages members to obtain independent legal advice regarding whether this information satisfies their own personal or business needs.
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FRESHWATER FISHERIES SOCIETY OF BC | VALUABLE BC ANGLER RESOURCES AVAILABLE
The mandate of the Freshwater Fisheries Society of BC is to enhance and conserve BC’s freshwater fisheries for public benefit. Working in partnership with government, industry and anglers, their goal is to make fishing in BC even better through the enhancement and conservation of BC's freshwater fish resources. Here are just a few:
For more information on the Freshwater Fisheries Society of BC and their programs, plus the latest stocking reports and fishing tips from the experts, visit gofishbc.com
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QUESTION - RV PARK SHOWER RATES
An operator asked about the standard industry rate charged and the length of shower time campgrounds give guests when using the coin operated showers.
A quick poll of BCLCA members came back with the following industry standard and some advice.
- The most common answer was $1 for 5 minutes, although some offer only 3 minutes. No one polled was charging more than $1.
- Many operators do not charge and include the price of hot showers in their campsite rates.
One piece of advice offered by one of the operators was: “To be honest I would recommend going towards including the costs in the daily rate. The units were expensive to install and there were some complexities with them too. They need to be maintained/replaced every so often not to mention the hassle of dealing with tokens or the cards to activate them. Customers generally thought it very inconvenient too.”
Another operator stated, “the use of tokens is not ideal (office closed when you want to take a shower, etc.), and loonies/toonies should be the preferred method of payment.”
Editor’s Note: In the past we have had members report that the collection boxes with the loonies have been broken into and the money stolen. This can also disable the shower and is an expensive fix. Hence the use of tokens instead of coins.
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MANAGERS PER THE EMPLOYMENT STANDARDS ACT
In British Columbia, managers are excluded from Parts 4 and 5 of the Employment Standards Act, which covers hours of work, overtime entitlements and statutory holiday pay.
A manager is considered to be either:
- Person whose primary employment responsibilities involve supervising and/or directing human or other resources,
- or a person employed in an executive capacity.
To determine whether or not an individual is a manager, the Employment Standards Branch will generally consider:
- How much can the individual, on their own or otherwise, materially and substantially affect the employment conditions of those for whose work they are held responsible by the organization?
- What kind of responsibilities does the employee have with regard to company resources, even if there are certain checks on their authority?
A person who occasionally performs managerial tasks would not likely fall within this exemption and therefore would likely be considered an employee. It is possible for managers to perform some non-managerial tasks without losing their exempt status, as long as their primary functions remain managerial in nature.
Typically, managers have the ability to act independently and make decisions using their own discretion. This may include things such as:
- Ensuring company policies are followed;
- Authorizing overtime, time off or leaves of absence;
- Calling employees in to work;
- Altering work processes;
- Establishing or altering work schedules;
- Training employees;
- Committing or authorizing the use of company resources;
- Managing a budget
For more information on definitions and examples read the Manager factsheet produced by the Employment Standards Branch.
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BCLCA WELCOMES NEW ACTIVE MEMBERS
New Active Members
Kayanara Guest Ranch & Resort, Eagle Creek
Jenna Pillon
The Laughing Oyster, Powell River
Scott Wilshaw & Shannagh Avery
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BC LODGING & CAMPGROUNDS ASSOCIATION
209, 3003 St. Johns Street, Port Moody BC V3H 2C4
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