An absurd comedy about a Parking Enforcement Officer, who - despite constant abuse from the public - finds truth, honour and serenity in the act of ticketing. His religious devotion to the work is challenged however, when his best friend and personal mentor is run down by an irate motorist and knocked into a deep coma. With the help of an angry young filmmaker, a Russian sound recordist hoping to break into the local film industry, and a seven-foot tall tow truck driver from Quebec, he embarks on a comical investigation into... the delicate art of parking.