CPA Saskatchewan charges GST on all fees (registration for members and firms, licensing, practice inspection, late charges, professional corporations, events, and PD). The fees are GST taxable pursuant to subsection 136.1 of The Excise Tax Act.
Effective April 1, 2021 CPA Saskatchewan will provide an exemption to GST if one of the following criteria are met:
- The invoice is for an entity that is exempt from GST by virtue of a Reciprocal Taxation Agreement between the Government of Saskatchewan and the Government of Canada.
- The invoice is for an entity that is exempt from GST by any other provision of the Excise Tax Act.
- The invoice is to a member that is non-resident in Canada at the time member fees are charged.
- The invoice is to a member that qualifies as an Indigenous person situated on reserve at the time member fees are charged.
During the upcoming member renewal, members who do not meet the latter two criteria will be charged GST regardless of who pays their member fees.
Meaning, we are not able to remove GST for these members. The supply of membership in CPA Saskatchewan and CPA Canada are supplies of Intangible Personal Property to an individual made by way of lease, licence or similar arrangement. The membership comprise various rights, such as use of the designation. As the supply is to the member, and not the entity, we must apply GST at the member level.
Any member requesting removal of GST from their member fees must complete the renewal process by submitting their declaration online. Prior to paying their fees, the member should contact CPA Saskatchewan by email to request GST be removed and provide documentation related to the basis for removal of GST.