Eligibility
Membership in TEI is individual-based; we do not offer company memberships. Membership is open to corporate employees whose work consists principally of administering taxes on an executive or management level and who meet certain minimum experience requirements. Individuals engaged in public tax practice, such as law firms, accounting firms, and government, are not eligible for membership.
Types of Membership
TEI’s By-Laws provide five categories of membership: full membership, associate membership, student membership, emeritus membership, and honorary membership. The current membership criteria are set forth below.
- Full membership: Full membership in the Institute is open to individuals not engaged in a public tax practice who are employed on a continuing basis by corporations and other profit-oriented businesses in an “executive, administrative, or managerial capacity” in the tax function. The term “executive, administrative, or managerial capacity” in the By-Laws is deemed to be satisfied if the individual has a minimum of five years' full-time employment or its equivalent* in a department charged with the responsibility of administering the taxation of a publicly or privately owned profit-oriented corporation or enterprise that (except for Crown Corporations) is required to file annual income tax returns according to the laws of the country in which the enterprise resides. This interpretation, which has been endorsed by the Institute’s Board of Directors, flows from the view that virtually everyone who has five years of experience has “project management” experience. Annual Dues: $275
- Associate membership: Associate membership in the Institute is limited to individuals who would qualify for full membership except they have not attained the length of service necessary to satisfy the five-year experience requirement. Associate membership automatically converts to full membership status once the associate member accumulates the years of experience necessary to attain full membership. Annual Dues: $100
- Student membership: Student membership in the Institute is limited to individuals who are enrolled full-time in undergraduate or graduate programs that provide an appropriate foundation for a career in taxation. Such degree programs may include, but are not limited to, accounting, law, masters of science in taxation, or taxation LLMs. Student members may not be employed full-time in any tax-related position. It is permissible, however, for a student member to hold a paid or unpaid internship in a tax-related position, including with a firm engaged in public tax practice, so long as the position is limited in duration and coincides with the student member’s degree program (for example, a summer internship with a CPA firm or corporate tax department in between academic years). Annual Dues: $25
- Emeritus membership: Emeritus membership in the Institute is available to members or former members who have retired from qualifying employment and who are not otherwise gainfully employed. Annual Dues: $25
- Honorary membership: Honorary membership in the Institute is conferred by the Board of Directors upon persons who have rendered conspicuous service in the field of tax administration and/or the activities of this Institute.
* Equivalent Experience: Employment in the following areas may be substituted for an equivalent part of the required minimum of five years:
- Employment in a company based on the percentage of time devoted to tax affairs (including customs activities) during the period of employment
- Employment in a private law firm as tax counsel whose duties involved advising clients on business tax matters
- Employment in the tax department of a public accounting firm whose duties involved advising clients on business tax matters
- Employment with the revenue department of a national, state, provincial, or local government where principal duties involved the administration of taxes imposed on business entities
- Employment in a college or university, teaching business tax in a professional or instructor capacity
General accounting, auditing, or legal practice (outside the tax field), general government administration, legal or accounting clerkship, or student/work programs generally will not be counted in arriving at the prescribed requirements of five years' tax experience.
For questions regarding eligibility, membership types, and experience requirements, please contact [email protected].