Tax Receipts

All tax receipts can be found on your My CPA portal under Program Management/Student Tax Receipts. This will include all previous year’s tax receipts that have been issued to you. 

• Annual Dues 
• Initial Registration Fee 
• Module/Course and Examination Fees 
• Module/Course and Examination Waitlist Fees1 
• Examination Deferral Fee2 
• Examination Appeal Fee 
• Workshop Accommodation Fee1 
• Examination Accommodation Fee2 
• Common Final Examination (CFE) - Review and PAR Fee 
• Transcript Assessment Fee 

Falls under category of Non-Universal tuition, this category is capped at $250 per year. 

Falls under category of Non-Universal examination, this category is capped at $250 per year. 

**Tax receipts are not issued for fees under $100.00. 

The transcript assessment fee is only eligible in the year if the individual has enrolled in the CPA academic program. Tax receipts will not be issued for $100 for those who have just completed this step. 

All module fees will be on the tax receipt in the calendar year you take the module not the calendar year they are paid. If you pay for Core 1 in November 2018 but do not participate until starting in January 2019, this will be on your 2019 tax receipt.  

If you withdrew from a module and only received a partial refund or no refund, the amount not refunded is a penalty charge and is not considered module fees and will not appear on your tax receipt.  

All courses offered by CPA Western School of Business are considered part-time. 

The following courses qualify for 2 months: 

• Capstone 2 

The following courses qualify for 3 months: 

• Core 1 
• Core 2 
• Electives 
• Capstone 1 

Three months for both Core and Non-core courses. However, if the course starts in November, that year's tax receipt will show two months, and one month is carried over to the next year's tax receipt. 

Please contact an accountant or CRA to determine how the information on your tax receipt should be reported.  

If you have questions or concerns with what is on your tax receipt, please contact CPA Western School of Business at 1-866-420-2350.