Annual Membership Dues

Important information about AMD

What are acceptable forms of payment for AMD?

CPA Ontario currently accepts the following forms of payment:

• Credit card (VISA, Mastercard, AMEX)

Starting October 31, 2024, Interac Online Payments (IOP) will be discontinued by Interac. As a result, the Interac payment option will no longer be available for online transactions in MyPortal. If you have any questions, please contact our Customer Service at 1 800 387.0735.

What happens if I do not pay AMD on time?

If you do not pay your AMD by the June 1 deadline, you will incur a late due. If you do not pay your AMD by the June 30 final deadline, you will be subject to membership suspension. If you then do not reinstate your membership within 60 days, you will be subject to membership revocation.

CPA Ontario does not accept instalment payments or deferred payments for membership dues.

I have paid the admission to membership fee, are there additional fees for new members?

New members pay a one-time admission to membership application fee of $500 + HST, plus they must also pay the applicable portion of the current year’s AMD. Members admitted January 1 – March 31 will not have to pay AMD with their admission to membership application fee, however, will be billed AMD as of April 1 and must pay by June 1.

Do I still pay AMD if I submit a member resignation request?

Yes. As per Regulation 11-1, sec 11, if you submit a resignation between April 1-June 30 of the current year, your AMD will be reduced by 50 per cent. Resignations received after June 30 are required to pay full AMD.

AMD exemptions and reductions

There are several circumstances in which you can apply for exemptions and reductions from AMD. You may also be eligible for a CPD exemption.

During the AMD period, you will be able to apply for an exemption or reduction via My Portal. Your AMD will be adjusted depending on your eligibility.

The criteria for each exemption are set out in Regulation 11-1 and are described below. Depending on the reason for the request, CPA Ontario may require an income test and proof of meeting the criteria. 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.

The income test amount for the 2024-2025 AMD is $46,000.

If you receive a reduction, you must provide, on request, proof of meeting the criteria for the reduction. You may also be subject to a compliance audit as set out in Regulation 11-1. Review our page on CPD and AMD Audits for more information.

Retirement exemption - 100%

Financial hardship/unemployment exemption - 100%

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.

Other AMD exemptions/reductions

Humanitarian, community or religious volunteer service - 100%

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 per cent.

Medical circumstances - 100%

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 program - 100%

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 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.

Full-time university attendance - 50%

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 - 50%

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

Religious employment - 100%

Available to a member who declares that they are employed full-time in a religious service as a member of the clergy or as a minister of a religious denomination.

The member must provide, on request, a letter from the organization confirming full-time employment as a member of the clergy or a minister of a religious denomination and any other proof of meeting the criteria for this reduction requested by CPA Ontario. Note: this exemption is not available to members engaged exclusively in full-time administrative roles.

Other extraordinary circumstances – Registrar discretion

Available to a member who does not qualify for any of the other AMD exemptions. Members can request the Registrar grant an exemption or reduction from the AMD on compassionate grounds due to extraordinary circumstances. Supporting documentation is required and may include a personal letter or other documentation explaining the circumstances. The Registrar may reduce a member’s payment of dues in extraordinary circumstances where there is a demonstrated inability to pay.