About the Canadian Medical Protective Association Rebate
The Canadian Medical Protective Association (CMPA) Rebate program provides members of CMPA with a partial reimbursement of their fees.
Eligibility
To be eligible for this benefit:
- You must have been paid on a fee-for-service, rural locum, or LFP model basis by MSP and/or through a Sessional or Non-salaried service contract in the prior calendar year. The reimbursement for first-year physicians will be based on their eligible income for the current year.
- You must have paid your CMPA dues to the date of the rebate calculation.
You will be paid only for months in which you were practising in British Columbia.
If you are a salaried physician, you are not eligible for a CMPA rebate because it is provided directly by your employer as defined by the Provincial Salary Agreement.
Apply
Members do not need to apply for this benefit—the CMPA transfers the necessary data for the rebate to Doctors of BC.
To receive the funds, you need to sign up for direct deposit with Doctors of BC.
CMPA rebate payment confirmations can be found in the member area documents.
Rebate payments for members
Payments are made on a quarterly basis—May, August, November and the following February—and will be adjusted for any over or under payments.
If you are in your first year of practice in BC, payment is delayed until income is reported to Doctors of BC, which occurs between February and April of the following year.
Physicians with additional provinces/territories on their CMPA record will be considered “Multi-Province Physicians” and will not be paid until the final installment period in late February of the following calendar year. Prior to that payment, you will have an opportunity to declare from which province/territory you will be claiming the rebate.
2024 rebate amount
The amount of the CMPA rebate is based on the funding available under the Physician Master Agreement which changes from year to year.
A full refund of your CMPA fees will be provided for 2024, however income thresholds still apply.
The rebate is allocated as follows:
Annual gross eligible income | Percentage of rebate payable |
< $5,000 | 0% |
$5,000–$10,000 | 25% |
$10,001–$15,000 | 50% |
$15,001–$30,000 | 75% |
> $30,000 | 100% |
Rebate payments for non-members
If you are not a member of Doctors of BC, an administration fee of the lesser of 50% of your CMPA rebate or the balance of your equivalent Doctors of BC membership dues, plus GST, is payable to Doctors of BC for each benefit year being claimed.
The CMPA rebate less the administration fee will be paid to you.
An administration fee receipt will be issued to you in February of the following year.
Income tax
Members must include the CMPA rebate on your income tax.
A T4A will be issued for the CMPA rebate. You must include this amount in your personal income, but your CMPA dues can be claimed as an expense.
A T4A will not be issued for CMPA rebates paid to a corporation.