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

View the chart below for payment information for members paying the full provincial and national dues to CPA Ontario. Amount payable may be adjusted based on member attributes. Any adjustments are visible upon login. Outstanding AMD payments and CPD declarations may result in suspension and eventual revocation of membership.

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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Reduction

If you are unable to pay your dues, you may be eligible for a dues reduction.


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. More details below. 

Upon receipt of the notice for payment of the AMD or any special assessment, a member may ask the Registrar for an exemption or reduction by selecting the appropriate category while completing the annual AMD and CPD requirement. Note that Registrar will not grant a reduction before the dues or special assessment become(s) payable.

Depending on the reason for the request, the CPA Ontario Council may require an income test, which is based on published government statistics: Statistics Canada’s Low Income Lines: Low Income Cut-offs (1992 base) Before Tax, page 20. The data has been indexed by 5 per cent per year to account for the time lapse between the date of availability of the data and the date of the waiver or deferral request and increased by an additional 20 per cent to accommodate for a more realistic income threshold for CPA Ontario members. Since the income test criteria for eligibility is based on the member's income, the basis of the test is the LICO for a one-person household.

The equity test is based on an individual’s equity. If the member shares equity with others, he or she must meet the equity test based on his or her share of the equity.


Financial Hardship Reduction

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. The Member's AMD will be reduced by 100%.


Humanitarian, Community or Religious Service Reduction

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 Reduction

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. The Member's AMD will be reduced by 100%.


Full-Time University Attendance in Accounting PhD 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. The Member's AMD will be reduced by 100%.


University Reduction

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. The Member's AMD will be reduced by 50%.


Parenting and Family Care Reduction

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; and
  • 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. The Member's AMD will be reduced by 50%.