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2019-2020 AMD and 2018 CPD Declaration

Starting in April, members will be notified to remit their Annual Membership Dues (AMD) and submit a 2018 Continuing Professional Development (CPD) declaration for the annual and triennial periods.

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ANNUAL MEMBERSHIP DUES (AMD) AND CONTINUING PROFESSIONAL DEVELOPMENT (CPD) DECLARATION

If you’re paying your full provincial and national dues to CPA Ontario, please see the chart below for details about how much is due and the deadline for payment. The total amount may be adjusted based on your specific member attributes, and you can see those adjustments when you log in to My Portal. The deadline to remit your AMD and submit your CPD declarations is June 1.

SPECIAL CASES


New Members

New members are required to remit a one-time admission fee of $500, plus $65 HST. The AMD for the current year are applicable upon admission to membership and is separate from the admission fee. New members admitted to membership after September 30 will be billed 50 percent of the applicable dues.


Information Guide for Retired or Equivalent Membership Dues Waiver

The retirement waiver is not automatic and, due to the income criteria, must be applied for every year.

FREQUENTLY ASKED QUESTIONS

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Suspension and Revocation

If you do not pay your AMD and submit your CPD declaration by the June 1 deadline, you may face suspension and eventual revocation of your membership.


Exemptions and Reduction

If you are unable to pay your dues, you may be eligible for an exemption or reduction of your dues.


Policy

Although it is a member's responsibility to pay the AMD in order to maintain the designation, the CPA Ontario Council acknowledges that under exceptional circumstances members may experience financial hardship. In accordance with section 12 of Regulation 11-1: Dues and Fees, the Registrar may reduce the annual dues and CPA Canada dues of a member.

Depending on the reason for the request, the CPA Ontario Council may require an income test. The income test is based on Statistics Canada’s Low Income Lines, 2010 to 2011 Table 2: Low Income Cut-offs (1992 base) Before Tax. The amount is adjusted annually and published on the CPA Ontario website.

The equity test is based on an individual’s equity. If the member shares equity with others, they must meet the equity test based on their share of the equity.


Financial Hardship/Unemployment

Available to a member who declares that their projected business and employment gross earnings (excluding investments, pension, disability, employment insurance, etc.) for the current calendar year will be less than the income test amount and net equity is less than $200,000.

A financial hardship/unemployment reduction may only be granted a maximum of three times in a member’s lifetime.

The member must provide, on request, proof of meeting the criteria for this reduction.


Humanitarian, Community or Religious Volunteer Service

Available to a member who declares that they have left full‑time employment for the purpose of volunteering with a humanitarian, community service, or religious organization, and whose gross income from all sources for the current calendar year will be less than the income test amount.

The member must provide, on request, a letter from the organization confirming the member is a volunteer, and any other proof of meeting the criteria for this reduction requested by CPA Ontario. The Member's AMD will be reduced by 100%.


Medical Circumstances

Available to a member who declares that they are unable to sustain employment due to illness or injury. As long as the criteria are met each year, there is no limit to the number of reductions granted to a member.

The member must provide, on request, a physician’s letter confirming the diagnosis and that the member is unable to sustain employment due to illness or injury and any other proof of meeting the criteria for this reduction requested by CPA Ontario.


Full-Time University Attendance in a PhD Accounting Programs

Available to a member who declares that they are enrolled in a full‑time accounting PhD program at a recognized university for at least seven months in a single 12‑month period. As long as the criteria are met each year, there is no limit to the number of reductions granted to a member.

The member must provide, on request, a letter from the university confirming full‑time enrollment in a program for at least seven months in a single 12‑month period and any other proof of meeting the criteria for this reduction requested by CPA Ontario.


Full-time University Attendance

Available to a member who declares that they are attending a recognized university on a full‑time basis in any programs offered by the university. So long as the criteria are met each year, there is no limit to the number of reductions granted to a member. Where the dates of university attendance overlap with the dates marking the end of one CPA Ontario fiscal year and the beginning of the next, a dues reduction will apply only to one year’s annual dues.

The member must provide, on request, a letter from the university confirming full‑time enrolment in a program for at least seven months in a single 12‑month period and any other proof of meeting the criteria for this reduction requested by CPA Ontario.


Parenting/Family Care

Available to a member who declares that they are leaving full‑time employment for the purpose of parenting or providing full‑time care to a family member if the member’s:

  • Net equity is less than $200,000.
  • Gross income from all sources (including employment insurance benefits, investments, etc.) is less than the income test amount.
  • Full‑time care is being provided to a child who is six years of age or less as of April 1, or who is over six and has a disability or illness; or full‑time care is being provided for a family member who is unable to care for themselves.

The member must provide, on request, proof of meeting the criteria for this reduction.

A member receiving a reduction of dues may be subject to a compliance audit as set out in this Regulation.


Religious Employment

Available to a member who declares that they are employed full time in a religious service (e.g. clergy).

The member must provide, on request, a letter from the organization confirming full-time employment in the organization and any other proof of meeting the criteria for this reduction requested by CPA Ontario.