Billing Rates (2018/2019 Base Rates)
|Fees paid to another provincial CPA body
CPA Canada annual fees are required to be paid by all Canadian Chartered Professional Accountants, regardless of their province or country of residence. If you belong to more than one provincial CPA body, it is your choice as to which provincial body you pay the CPA Canada fees through. If you reside outside of Canada or Bermuda, you pay the CPA Canada non-resident rate.
||$671 (includes: CPA Education Foundation $75 and CPA Assist $21)
||$232 (includes: CPA Education Foundation $25 and CPA Assist $7)
CPA Alberta full fees are paid if:
- you reside in the province of Alberta; OR
- you are not eligible for affiliate fees status
CPA Alberta affiliate fees are paid if:
- you reside outside of Alberta and you are a member of another provincial CPA body; OR
- you reside outside of Canada and you are a member of an accepted international organization
International accounting organizations accepted for the purpose of CPA Alberta affiliate fees are:
- Institute of Chartered Accountants in England & Wales
- Institute of Chartered Accountants of Australia
- Institute of Chartered Accountants of New Zealand
- Institute of Chartered Accountants of Ireland
- Institute of Chartered Accountants of Scotland
- The Hong Kong Institute of Certified Public Accountants
- The South African Institute of Chartered Accountants
- Institut des Reviseurs d’Entreprises de Belgique
- Instituto Mexicano de Contadores Publicos
- Nederland Instituut van Register Accountants
- Institute of Chartered Accountants of Zimbabwe
- American Institute Certified Public Accountants (limited states)
- Association of Chartered Certified Accountants
- Institute of Certified Public Accountants in Ireland
- Ordre des Experts-Comptables de France
- CPA Australia (Certified Practising Accountants)
- Chartered Institute of Management Accountants (in the United Kingdom
Changing your invoice: If the invoice does not reflect your current membership situation, you may change your invoice in accordance with the criteria outlined above. When changing your invoice, you must fully complete SECTION B and return the invoice along with your adjusted payment (and appropriate GST and/or HST) using the fee rates listed above.
GST (Goods & Services Tax) and HST (Harmonized Sales Tax)
All members must pay GST on their CPA Alberta member fees, regardless of employer, employment status or residence. The application of HST requires that it be applied to the CPA Canada component of member fees based on the mailing address of the member and the HST rate in effect at that address.
Recent CRA ruling regarding supply of intellectual personal property (IPP) to members residing outside Canada allows for zero-rating of GST/HST on their membership fees including the CPA Canada fees. In order for a nonresident member to qualify this zero-rating, the following conditions must be met:
• Member is not a resident in Canada for GST/HST purposes;
• Member is not registered for GST/HST under Part IX of the Excise Tax Act;
• Member is not physically present in Canada; and
• Member does not carry on business in Canada
CRA also requires evidentiary support for the requirements set out above.
• A self-declaration submitted by nonresident members
• Proof of residence or the use of geo-location software as members renew online
CRA describes geo-location software as software that can be used over the internet to determine the geographic location of their customers based on a comparison of the internet protocol (“IP”) addresses against databases of geographically known IP addresses. Note that geo-location software will be used in the member portal only when a member satisfies the online declaration.
Nonresident members must meet the conditions and requirements every year, upon member renewal, to qualify for zero-rating of GST/HST on membership fees.
Members residing outside Canada who do not meet the conditions set out by CRA will still be required to pay the GST on their CPA Alberta membership fees and a HST rate of 15% on their CPA Canada fees.
It is the member’s responsibility to ensure the accuracy of the GST/HST application to their membership fees.
Unpaid GST and/or HST will be treated as unpaid member fees, with the corresponding penalties for late or non-payment.
The payment deadline is May 31 of each year. A penalty of $150 will be charged on any fees (or portion thereof) that are outstanding as of June 1.
Suspension is automatic as of July 1 unless payment, including penalties, is received in full, or unless other arrangements have been approved. Cancellation may occur 60 days after notice of suspension.
You are considered to be eligible for a reduction in annual fees if you do not anticipate being gainfully employed for the calendar year, such that active earnings from all types of employment or business will not exceed $30,000. Please note, “active earnings” include all earnings from employment, business, professional corporations and director’s fees. Active earnings include both accounting and non-accounting related income, but exclude employment insurance (EI) benefits, long-term disability benefits, investment and pension income.
Reductions are applied solely to CPA Alberta and CPA Canada membership fees. Members are still required to pay all other CPA Alberta fees, including professional corporation, professional accounting firm, and other fees that relate to their circumstances and activities. Members are further required to contact CPA Alberta should their financial circumstances change, such that they exceed $30,000 in active earnings during the calendar year. Fee reductions apply in the following circumstances:
||A member who is not gainfully employed, such that Active Earnings from all types of employment or business does not exceed $30,000. Reduced active earnings may be a result of, but not limited to, parental leave, leave to care for a family member, medical leave, long term disability or semi-retirement.
||A member who is permanently withdrawn from gainful employment, such that active earnings from all types of employment or business are nil. Permanent withdrawal from gainful employment may be a result of, but not limited to, medical leave, long term disability or full time retirement.
||A member who is able to demonstrate short-term inability to pay fees may be eligible to defer payment until September 30. Short inability to pay may be a result of, but not limited to, temporary unemployment or layoff, where the member expects to find employment within a year.
The Membership Fee Reduction Request Form must be submitted in order to apply for a fee reduction.
The Membership Fee Deferral Request Form must be submitted in order to apply for a deferral of payment.
Resignation of Membership
You may resign if you are not in arrears for fees, costs, fines or penalties. In order to process a resignation, the following must be provided by no later than May 31:
- You must advise CPA Alberta in writing that you intend to resign; AND
- You must return all membership certificates issued by CPA Alberta and its legacy bodies (By-law 1401 and CPA Act section 56).
Professional Corporation (PC)
Payment of the Professional Corporation fee (if applicable) affirms your compliance and intention to renew the PC for the registration year. If you wish to cease the PC registration, you must advise CPA Alberta in writing by no later than May 31. Please note, in accordance with Section 47 of the CPA Act, the Registrar of Corporations and all shareholders will be notified of the PC cancellation.
Phone toll-free at 1.800.232.9406. If you have questions about fees, email: firstname.lastname@example.org. For questions about resignations, email email@example.com. For questions about PC’s, email firstname.lastname@example.org.