Member Fees FAQs

Fee Payments

The member renewal and fees notices will be sent in mid-March. For most Alberta CPAs, this will be an electronic notice—a hard-copy invoice will not be mailed. Alberta CPAs working at select organizations that employ a large number of CPAs will receive an electronic notice notifying them that a hard-copy invoice will be sent to their employer.

If you haven’t received your fees by April 1, please contact CPA Alberta at finance@cpaalberta.ca.

Payment deadline is May 31 for each billing year. A penalty of $150 will be applied to any fees outstanding after that date. Suspension of membership is automatic as of July 1 for each billing year, and cancellation of membership occurs 60 days after notice of suspension.

Fees can be paid online or by mail.

By Cheque: Please make cheque payable to CPA Alberta and send to one of the addresses below with a copy or reference to the invoice number.

Edmonton
1900 TD Tower, 10088 - 102 Avenue
EDMONTON, AB CANADA
T5J 2Z1

Calgary
800, 444 - 7 Ave SW
CALGARY, AB CANADA
T2P 0X8

By Credit card: Please log in online to the Member portal using your CPA Alberta member number. Step-by-step instructions for making a payment online are located here.

Credit card payments will only be accepted online. Please refrain from sending your credit card information via email, fax or on any of our paper forms.

Fees can be paid anytime once you receive the email notifications by logging in to the member portal.

Please ensure you are using your CPA Alberta number to login or reset your password. If you have tried this number and are still having issues, please email finance@cpaalberta.ca.

 

Fee Determinants

  • Prime vs. Non-Prime membership depends on which provincial CPA body you pay CPA Canada dues through. If you choose to pay CPA Canada dues through CPA Alberta, you are a Prime member. If you have membership in another provincial CPA body as well, you can choose to pay CPA Canada fees through that other body. In that case, you are a “Non-Prime” member in Alberta.
  • Full vs Affiliate membership depends on where you reside. If you reside in Alberta, you are a Full member; if you reside outside of Alberta and you are a member of a recognized accounting organization, you are considered an Affiliate member.

No, the total fees for the year support the important work of a number of organizations. In addition to CPA Alberta, a portion of your total fees go to CPA Assist, the CPA Education Foundation, and, in most cases, CPA Canada (see What is the difference between Prime, Non-Prime, Full and Affiliate Membership? above).

CPA Alberta takes responsible stewardship of member’s contributions very seriously. The fees reflect a level that allows CPA Alberta and related organizations to meet their mandates while providing Alberta CPAs with the services they value—a wider range than ever before—and solidifying the long-term health of the profession.

In particular, CPA Alberta is required to have a thorough set of services, programs and resources in place to protect the public. The organization has built a comprehensive and rigorous structure in this area that brings together the best practices of the legacy bodies. This helps CPA Alberta achieve its legislated mandate and demonstrates to government the profession’s absolute commitment to self-regulation.

These initiatives help ensure that Alberta CPAs have the support they need throughout their careers to meet their responsibilities to those they serve, ensuring the continued excellent reputation of the CPA profession.

 

Fee Reductions

Yes. You may be eligible for a fee reduction if you do not anticipate being gainfully employed for the current calendar year, such that gross active earnings from all types of employment, business, real estate rentals, professional corporations and directors’ fees from both accounting and non-accounting related sources will not exceed $40,000.

Examples of income included in Gross Active Earnings:

  • Employment Income
  • Business income: Gross income reported on a T2125 - Statement of Business or Professional Activities, including line 5A from partnership income from a T5013 slip;
  • Rental income: Gross rental income reported on Rental Income line of the T1.

Examples of income not included in Gross Active Earnings:

  • Employment insurance (EI) benefits: Reported on a T4E slip;
  • Long term disability benefits: Reported in Box 40 of a T4 slip;
  • Eligible and non-eligible retiring allowances: Reported in boxes 66-69 of a T4 slip;
  • Pension income: Reported on lines 11500 and 11600 of the T1 and box 16 of a T4RSP slip;
  • Investment income: Dividend income (not derived from active practice from a member through a professional corporation), interest and other investment income reported on line 12100 and taxable capital gains reported on line 12700 of the T1.

Fee reductions that may be applied for are as follows:

  • Partial Waiver (75% reduction) – A member who is not gainfully employed, such that gross active earnings does not exceed $40,000, will be eligible for a 75% reduction of membership fees. Reduced gross active earnings may be a result of, but not limited to, parental leave, leave to care for a family member, or medical leave. Any member who is eligible for this reduction may be required to provide proof of eligibility to CPA Alberta upon request. Member must apply annually and eligibility is assessed by CPA Alberta on a yearly basis. A member will only be eligible to receive five (5) partial reductions of member fees under this section in their lifetime, starting membership year 2018 (excluding 2020 and 2021 due to COVID-19).

  • Full Waiver (100% reduction) – A member who is permanently withdrawn from gainful employment, such that gross active earnings are nil, will be eligible for a 100% reduction of membership fees. Permanent withdrawal from gainful employment may be a result of, but not limited to, medical leave, or full time retirement with no intention to actively pursue further employment opportunities. Any member who is eligible for this reduction may be required to provide proof of eligibility to CPA Alberta upon request.

The Membership Fee Reduction Request Form must be submitted in order to apply for a fee reduction.

CPA Alberta fees may also vary based on membership status (see What is the difference between Prime, Non-Prime, Full and Affiliate Membership? above).

As well, there is an option for fee deferral. You may be eligible for a fee deferral if you are able to demonstrate short-term inability to pay your membership fees by May 31. This inability may be a result of, but not limited to, temporary unemployment or layoff, where you expect to find employment within the year.

The Membership Fee Deferral Request Form must be submitted in order to apply for a fee deferral.

Yes. You may be eligible for a fee deferral if you are able to demonstrate short-term inability to pay your membership fees by May 31. This inability may be a result of, but not limited to, temporary unemployment or layoff, where you expect to find employment within the year.

The Membership Fee Deferral Request Form must be submitted in order to apply for a fee deferral. If the deferral is granted, fees will then be due by September 30.

No, the 100% fee waiver is for a permanent withdrawal from the workforce. However, if you are planning to return to work after your maternity leave and will make less than $40,000, you will qualify for the 75% reduction.

If you are not going to make more than $40,000 between January 1 and December 31, 2023, then you qualify for the 75% reduction.

Some fee reductions or exemptions that were specific to legacy bodies have changed; however, the vast majority of these prior reductions now fit into the two CPA Alberta broad reduction categories:

  • If you are not making more than $40,000 in active earnings, you qualify for the 75% reduction.
  • If you are retired and do not have any income other than from investments or pension, you are eligible for the 100% reduction.

If you request a reduction and your situation changes, you must contact CPA Alberta.

 
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