Think of the current going into the output junction where Tc meets the collector. It can go in two directions. Up to Vdd through Rc, and down through the transistor. That means they ARE in parallel.
You are kind of thinking about it backwards. That the current can only split if parallel (which is true) when you should be saying "since the current CAN split, they must be in parallel".
From the point of view from VDD through to ground (assuming no external load) there is only 1 path at each node, so there are no parallel paths.
Deciding series or parallel depends on where you are viewing from. The impedance is different when viewed from different nodes.
Think of two 10 ohm resistors in series from a 5V supply to ground. They are in series, each dropping 2.5V. Now what do you see when you look back into the resistor junction?
You see two resistors, one going to +5, and one going to ground. Now, reduce the 5V supply to 0V. Now you see 2 resistors to ground. But, the circuit topology has not changed.
In terms of impedance analysis from a node you generally replace all supplies with ground (since a voltage source is effectively 0 Ohms to ground) and then analyze the circuit.
If you do the math (forcing a current into the split node in the 2 10 ohm resistor example) you will see that the change in voltage is the same as forcing the current into 5 ohms.