Membership Dues Reduction and Exemption Categories

2026/2027

The table below summarizes CPABC’s membership dues reduction and exemption categories for 2026/2027:

Category	Eligibility Criteria	Dues Reduction/Exemption
Retired Member	Retired 55+ years old as of April 1, 2026 Active Income¹ for the 2026 calendar year is less than $38,400	Membership dues exempt
Reduced Income	Active Income¹ for the 2025 calendar year is less than $38,400	Membership dues reduced as per Membership Dues Schedule available March 1, 2026
Financial Hardship	Family Unit Income² for the 2025 calendar year is less than the 2025 Financial Hardship Threshold³ Family Unit Net Liquid Equity⁴ as at April 1, 2026 is less than the 2025 Financial Hardship Threshold³ Financial Hardship Threshold³for 2026/2027 membership year: Family Unit of 1: $38,400 Family Unit of 2: $47,800 Family Unit of 3: $58,700 Family Unit of 4: $71,400 Family Unit of 5: $80,900 Family Unit of 6: $90,200 Family Unit of 7 or more, please contact CPABC at membershipdues@bccpa.ca	Membership dues exempt
Non – Resident Based on Residency as of April 1, 2026	International Residing outside of Canada or Bermuda	Membership dues reduced as per Membership Dues Schedule available March 1, 2026
Non – Resident Based on Residency as of April 1, 2026	Member of Another Provincial Territorial CPA Body* Residing outside of BC Member of another Provincial Territorial Body* Paying full membership dues to the other Provincial Territorial CPA Body *	Membership dues reduced as per Membership Dues Schedule available March 1, 2026
Permanent Medical	CPABC medical form completed by a physician indicating member is permanently not able to work in any capacity	Membership dues exempt
Long-term Member	Is age 70+ on April 1, 2026; or Has 40+ years of membership on April 1, 2026	Membership dues exempt

*in Canada or Bermuda

Definitions for Retired and Reduced Income Categories

¹Active Income

Active 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.”

Active Income Threshold

Active Income Threshold is based on the Superintendent of Bankruptcy’s Surplus Income Threshold for the calendar year preceding the applicable membership year, adjusted upwards by 20% for a single person, indexed annually.

Definitions for Financial Hardship

²Family Unit Income

Family Unit Income for the member’s Family Unit 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.

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

³Financial Hardship Threshold

Financial Hardship Threshold is based on the Superintendent of Bankruptcy’s Surplus Income Threshold for the calendar year preceding the applicable membership year, adjusted upwards by 20% for the applicable Family Unit, indexed annually.

⁴Family Unit Net Liquid Equity

Family Unit Net 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.