Member Fees

Billing Rates (2024/2025 Base Rates)

CPA Canada

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.

CPA Alberta

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 a recognized International Federation of Accountants (IFAC) accounting body and are paying full membership fees to that association.

More information regarding member organization of the International Federation of Accountants (IFAC) can be found here.

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.

Late 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 for each billing year.

Suspension is automatic as of July 1 for each billing year, unless payment, including penalties, is received in full, or unless other arrangements have been approved. Cancellation may occur 60 days after notice of suspension.

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 for each billing year:

• 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 for each billing year. 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.

Questions?

Phone toll-free at 1.800.232.9406. If you have questions about fees, email: finance@cpaalberta.ca. For questions about resignations, email registrations@cpaalberta.ca. For questions about PC’s, email profcorp@cpaalberta.ca.