Retirement - Annual Fees

Retirement occurs when a member over the age of 55 has no intention of returning to the workforce and does not have Active Income greater than $5,000.  Retired members will be exempt from paying any membership dues.

A Member can only request a waiver up until March 31st in any renewal period. Once a Member receives the annual Membership Renewal/Fee Notice, they may log in to the member portal and then click “Renew My Membership” and proceed through the appropriate steps.

You must click the box that indicates you are applying for a fee waiver if you qualify, and then download, complete and submit the Dues Waiver/Reduction Request Form.  The request is then sent to the Registration Committee for its review and approval.

Waivers are not granted retroactively, and any membership dues paid for a previous year will not be refunded.

Once a Retirement waiver is granted by CPA Nova Scotia, there is no requirement to annually re-apply for a waiver. It is the responsibility of a member to notify CPA Nova Scotia if their status changes including Active Income greater than $5000.  Any member seeking reinstatement from retirement to an active member is subject to a reinstatement fee and requires approval from the Registration Committee.

“Active Income” means gross income from all employment or director’s fees, and/or net income from self-employment. Active Income does not include EI, pension income, investment income, support payments, or disability income. Active Income is based on individual earnings, not family earnings. All other sources of income will be considered “active".