Member Dues Reduction Categories

2025-2026

The table below summarizes CPABC’s dues reduction categories for 2025-2026:

Category	Criteria	Dues Reduction
Reduced Fee	Active Income ¹ for the 2024 calendar year is below $37,600.	Full resident member dues reduced by 50%
Non-Resident BC	Resides outside of BC on April 1, 2025.	Member dues reduced as per fee schedule available March 1, 2025
Retired	Retired; Age 55+ on April 1, 2025; and Active Income¹ for the 2025 calendar year is below $37,600.	Member dues exempt
Financial Hardship (no change)	Experiencing financial hardship Income² for the Family Unit⁴ for the 2024 calendar year is below the Financial Hardship Threshold⁵; and Net Liquid Equity³ of the Family Unit⁴ as at April 2, 2025 is below the Financial Hardship Threshold ⁵. Financial Hardship Threshold for 2025-2026 Financial Hardship Exemption: Family Unit of 1: $37,600 Family Unit of 2: $46,800 Family Unit of 3: $57,500 Family Unit of 4: $70,000 Family Unit of 5: $79,200 Family Unit of 6: $89,300 Family Unit of 7 or more: please contact CPABC at membershipdues@bccpa.ca	Member dues waived *Note:* Each member is entitled to a lifetime maximum of two Financial Hardship exemptions.
Permanent Medical	CPABC medical form completed by a physician indicating member is permanently not able to work in any capacity.	Member dues exempt
Long-Term Member	Is age 70+ on April 1, 2025; or Has 40+ years of membership on April 1, 2025	Member dues exempt

Please contact membershipdues@bccpa.ca for more information.

* Definition for Retired and Reduced Fee Categories

¹Active Income includes accounting and non-accounting income from employment, director’s fees, and net income from self-employment. Active Income does not include EI, pension income, investment income, support payments, or disability income. All other sources of income shall be considered “active.”

The Active Income threshold is based on the Superintendent of Bankruptcy’s Surplus Income Threshold, adjusted upwards by 20% for a single person, indexed annually.

** Definitions for Financial Hardship

²Income is the aggregate income from all sources including EI, other government assistance, pension income, investment income, support payments, and disability income for all persons in the member’s Family Unit.

³Net Liquid Equity refers to cash, marketable securities, and cash surrender value of insurance policies held by any person in the member’s Family Unit, including investments in registered products such as RRSPs, RRIFs and TFSAs and equivalents, less related borrowings.

⁴Family Unit is defined to include the member, any persons who reside in the same household and who benefit from either the expenses incurred or income earned by the member, or who contribute to such expenses or earnings. A person who does not reside in the same household shall be included in the family unit if the person benefits from or contributes to the expenses incurred or income earned by the member.

⁵The Financial Hardship Threshold is based on the Superintendent of Bankruptcy’s Surplus Income Threshold, adjusted upwards by 20% for the applicable Family Unit, indexed annually. Please log into Online Services to see the threshold applicable to a particular size of Family Unit for the year.