Question	Answer
Who pays the Annual Membership Fee? (AMF)	The Annual Membership Fee (AMF) is applicable to ALL active CA members of the Institute. The fees cover the period March 1, 2012 to February 28, 2013. www.icao.on.ca\AMF
When is the fee due?	Important Dates: Due Date: June 1, 2012. Late fee applicable from June 2, 2012 to July 6, 2012.
How much do I pay?	The full ICAO fee is $1,107.40 (ICAO $520.00 + CICA $460.00 + $127.40 HST) Members must remit full provincial and CICA fee to at least one Provincial Institute or Bermuda. Please see the fee guide for other fee categories. www.icao.on.ca\AMF
I am age 65, what fees do I pay?	Once you are age 65 (prior to March 1) and have at least 15 years of membership in good standing with the Institute, your fees will automatically be reduced to $56.50.
I have taken early retirement, why do I have to apply every year for a reduced fee category?	The early retirement fee reduction has an income limit as part of the criteria. As a result, this reduction must be applied for every year. Once you are age 65 (prior to March 1) and have at least 15 years of membership in good standing with the Institute, your fees will automatically be reduced.
I have taken early retirement do I qualify for a reduced fee?	Yes, if you meet the following eligibility criteria: retired and have attained the age of 55, annual income (excluding pension or other retirement/investment income) does not exceed $25,000.00 AND, the sum of full years of age and total years of continuous membership in good standing held in the Institute and one or more provincial institutes or recognized accounting body (not calculated by months), equals or exceeds the number “85” Members who meet the eligibility criteria before March 1, 2012 are required to remit $56.50. Fee reduction code 9B is to be entered on the membership fee form under Fee Reduction Code. Members who meet the eligibility criteria on or after March 1, 2012 but prior to August 31, 2012 are required to remit 50% of the otherwise applicable annual membership fee. Fee reduction code 8B is to be entered on the membership fee form under Fee Reduction Code.
I cannot pay my membership fee what are the consequences?	Members must pay membership fees or risk having their membership suspended and subsequently revoked. One cannot use the CA designation when suspended and this suspension jeopardizes coverage under the Institute's various members' insurance plans. Once suspended, payment of a reinstatement fee of $282.50 ($250.00 plus $32.50 HST), in addition to the applicable membership fees, is required to return to good standing. Members may be eligible for a fee deferral, fee waiver or fee reduction. Details are available at https://ebusiness.icao.on.ca/eso/ScriptContent/Index.cfm?origin=AMF..
Are there reductions, waivers or deferrals from the fees?	Yes, there are fee reductions, waivers or deferrals available to members who meet educational, medical, and parenting/family needs, or are experiencing financial hardship or providing humanitarian service. Details are available at https://ebusiness.icao.on.ca/eso/ScriptContent/Index.cfm?origin=AMF.
Do I need to formally apply for a reduction, waiver or deferral from the fees?	Yes, a member is required to apply for a waiver, deferral or reduction of the membership fees; a declaration form for this request is available at http://www.icao.on.ca/Forms/1008page2510.pdf.
How can I pay my membership fees?	Membership fees can be paid by telephone, online, cheque, through bank institution or bank transfer. For credit card payments only Visa and MasterCard are accepted.
If I pay through my bank institution do I need to do anything special?	Your ICAO member number must be used as your account number under Institute of Chartered Accountants of Ontario or Chartered Accountants of Ontario depending on your financial institution.
Are there any extra processing charges if I pay by bank transfer?	Yes there is an extra $56.50 processing charge for this option.
How do I pay through bank transfer?	Provide the bank with the following information: Canadian Imperial Bank of Commerce, 2 Bloor St West, Toronto, ON Canada, M8W 1B3. Bank Transit Number 00502 bank account number 48-00419. Members paying this way should include their full name, ICAO number and have sufficient funds to cover the AMF fee and the processing charge.
Is there a special code for US or worldwide bank transfers?	The Swift Code for the USA remittances is BOFAUS3N. The Swift Code for Worldwide remittances in any currency is CIBCCATT.
I always use pre-authorized payment; can’t I continue to give preauthorization for payment of their annual dues?	Preauthorized payments are no longer accepted. On February 4, 2010 a letter and email were sent to individuals who previously used this payment method.
Do I pay HST?	All members are required to remit the 13% HST on the ICAO (Ontario) portion of the membership fee. All members are required to remit the applicable tax on the CICA (Canadian) portion of the membership fee based upon residence. Resident in Ontario, New Brunswick, Newfoundland and Labrador 13% Resident in Nova Scotia 15% Resident in British Columbia 12% All other provinces 5%, and Resident outside of Canada 15%
Do government employees pay HST on fees?	Yes.
I am a non resident of Canada does HST apply?	Yes, membership with the Institute is considered to be a service that is provided in Canada and as such is subject to the HST
Can I have more than one provincial membership and if so who do I pay my fees to?	Members must remit the full provincial and the CICA fee to at least one Provincial Institute or Bermuda. If a member maintains membership in more than one provincial institute they can remit a reduced fee to the second provincial institute. See fee code 02
I have moved and am working in another province; can I use my designation and pay a portion of the fees to Ontario?	If you are using your CA designation for work in another province, you will need to obtain membership in that Province. You may keep your Ontario membership at a reduced fee, or you may choose to resign from Ontario membership. In order to affiliate to another province, Ontario membership should be retained until you are officially admitted to membership in the other province.
I want to resign do I still need to pay?	To resign a member must complete the membership resignation form. Resignations received prior to June 1, 2012 are not subject to the 2012-2013 membership fee. Resignations received after June 1, 2012 and prior to August 31, 2012 are eligible for a 50% reduction or refund of the annual membership fee. Resignations received after August 31, 2012 are subject to the full applicable membership fee. Members must return their membership certificate, together with the completed resignation form available at http://www.icao.on.ca/CA/1008page2661.aspx.
I am a new member, what fees do I have to pay?	New members are required to remit a one time admission to membership fee of $500 plus $65.00 HST. The annual membership fees (AMF) for 2012-2013 are also applicable upon admission to membership. For new members admitted to membership after August 31, 2012, the fee is reduced by 50%.
I am a new CA, recently became a member of ICAO from another province/country, or moved in or out of one of the exempt categories – how does this impact my annual and three year (CPD) filing requirements?	Members report their CPD annually in June for the previous calendar year. New CAs New Members who have been admitted to membership upon successful completion of the Uniform Evaluation and completion of their practical experience are required to meet the annual minimum CPD requirements for the year in which they are admitted to membership. Ordinarily, preparation for the CA examinations if completed in the year of admission, satisfies the minimum CPD requirement. Newly admitted members in the current calendar year are automatically exempted from the filing requirement for the previous CPD calendar year. The minimum amount of continuing professional development that a member must complete, unless the member is exempt, shall be: 20 hours annually; and 120 hours in every three-year period The triennial, or three-year period for all Members commended on January 1, 2010 and terminates December 31, 2012. The three year requirement is pro-rated based upon the calendar year. Affiliation Newly admitted members in the current calendar year who have affiliated from other provinces or Bermuda, may file an exemption for the year in which they are admitted to membership, if they have the member affiliation form and met the professional development requirements of the other Institute or Bermuda. The three year requirement is pro-rated based upon the calendar year. Previously Exempt A Member who previously filed an exemption will have the three year requirement pro-rated based upon the calendar year. However, as a condition of holding a public accounting licence, licensees are required to meet all CPD requirements. Any exemption granted from the CPD requirement may adversely affect a members’ ability to renew or acquire a new public accounting licence.
How were the notices sent? I did not receive one.	The initial AMF notices are distributed to members via: E-mail for all members who have an e-mail address on file Mail to members with no e-mail address on file. Membership fees and the professional development declaration can be filed online at: https://ebusiness.icao.on.ca/eso/ScriptContent/Index.cfm?origin=AMF.
How can I get a payment confirmation?	A payment confirmation is automatically generated for online credit card payments. After payment processing by the Institute, a confirmation of payment may be printed online by logging in to the AMF webpage. Located on the left navigation panel, there is a “Confirmation of Payment” button, which may be used to print an invoice style confirmation that members may use for reimbursement from their employer.
I paid online and immediately logged back in and could not print my confirmation, why?	The payment confirmation will be posted to the website following processing, please allow 5 – 10 business days.
Why did I receive a reminder notice when I have already submitted payment?	Occasionally, the receipt of a payment overlaps with the extract being done for reminder notices. If you have sent payment recently, please disregard the notice. It is not possible for the Institute to confirm receipt of all payments on hand especially around the due date of June 1st. Please allow 5 – 10 days for cheque processing from the date the payment is received at the Institute. Bank/Wire Transfer/Online bank payments – usually take 4-6 business days for us to receive notification from the bank.
I just paid my fees online and I just found out that my firm will be remitting fees on my behalf, can I get a refund?	A refund will not be processed. The first payment is applied to your record, the second payment, if applied, will be returned or refunded. You may request a payment confirmation and forward this to your firm for reimbursement.
I can’t login and my password is not being accepted.	Passwords must be at least 6-8 characters, and alpha/numeric in combination. A reset password is available to be used right away. If resetting the password doesn’t work, review site help on our website. It could be that your computer settings need to be adjusted. If you are unable to reset your password, contact customerservice@icao.on.ca for assistance.
I do not use Microsoft’s Internet Explorer and I am having difficulty paying online, why?	The ICAO website is optimized using Microsoft's Internet Explorer. The use is strongly recommended in order to ensure all pages load and act as designed. The use of other web browsers such as Mozilla’s Firefox is not recommended as it does not work with our system.
I have moved and/or changed jobs. Can I report this information when I pay my fees?	Yes, once you login to the AMF site just follow instructions to update your demographic information. www.icao.on.ca\AMF
I have a CA-designated specialist (CA•IFA and/or CA•IT) designation what does it cost to renew?	If you wish to renew the CA-designated specialist (CA.IFA and/or CA.IT) designation, the annual fee is $452.00 ($400.00 plus $52.00 HST) each. However, CICA has decided that because progress on specialization projects has been slower than anticipated, the annual specialist fee of $452.00 will be waived for 2012.
Where do I get information on the specialist designations?	Additional information on specialization for CAs is available from the Canadian Institute of Chartered Accountants website at www.cica.ca .