TERMS & CONDITIONS & EULA

WEBSITE TERMS AND CONDITIONS OF USE

Acceptance of the Website Terms and Conditions of Use

These website terms and conditions of use for www.ma-tua.com and www.app.ma-tua.com constitute a legal agreement and are entered into by and between you and The Urban Accountant Inc. (“Company,” “we,” “us,” “our“). The following terms and conditions (the “Terms and Conditions“), govern your access to and use of, including any content, functionality, information, features, or services made available through www.ma-tua.com and www.app.ma-tua.com (the “Website”).

The Website is provided for marketing, informational, and promotional purposes only. The Website does not provide tax preparation, tax filing, accounting, legal, or other professional services.

The Website may include links and QR codes redirecting users to a separate web-application platform operated under the brand name “T.U.A” (the “App” or “Application”). The App is the platform through which users may create accounts, complete questionnaires, upload documents, book consultations, make payments, and access tax preparation, audit support, and electronic tax filing services. For greater certainty, no professional services are provided through this Website. Use of the App is governed by separate App Terms of Use / End-User Licence Agreement.

BY ACCESSING OR USING THE WEBSITE, YOU ACCEPT AND AGREE TO BE BOUND BY THESE TERMS AND CONDITIONS AND OUR PRIVACY POLICY, AVAILABLE AT [Link], WHICH IS INCORPORATED HEREIN BY REFERENCE. IF YOU DO NOT AGREE TO THESE TERMS AND CONDITIONS OR THE PRIVACY POLICY, YOU MUST NOT ACCESS OR USE THE WEBSITE.

By using this Website, you represent and warrant that you are of the legal age of majority in your province or territory of residence and have the legal capacity to enter into a binding contract with the Company. If you do not meet these requirements, you must not access or use the Website.

Modifications to the Terms and Conditions and to the Website 

We reserve the right in our sole discretion to revise and update these terms and conditions from time to time. Any and all such modifications are effective immediately upon posting and apply to all access to and continued use of the Website. You agree to periodically review the terms and conditions in order to be aware of any such modifications and your continued use shall be your acceptance of these revised Terms and Conditions.

The information and material on this Website may be changed, withdrawn, or terminated at any time in our sole discretion without notice. We will not be liable if, for any reason, all or any part of the Website is restricted to users or unavailable at any time or for any period including due to maintenance, updates, or technical issues.

For greater certainty, any modifications to these Terms and Conditions apply only to the Website. Use of the App (as defined above) is governed by separate terms and conditions applicable to the App.

The Company may modify, suspend, or discontinue any aspect of the Website at any time without notice or liability.

Your Use of the Website and Account Set-Up and Security

The Website does not require users to create an account for general browsing. If the Website offers forms (including careers submissions, contact forms, or pre-registration), you agree that all information you submit is accurate and complete. For clarity, accounts for tax services are created only through the Application and are governed by separate App Terms of Use / End-User Licence Agreement. The security of your personal information is very important to us. We use physical, electronic, and administrative measures designed to secure your personal information from accidental loss and from unauthorized access, use, alteration, and disclosure. 

The safety and security of your information also depends on you. Users are responsible for obtaining their own access to the Website. Users are required to ensure that all persons who access the Website through a user’s internet connection are aware of these Terms and Conditions and comply with them. The Website, including content or areas of the Website, may require user registration. It is a condition of your use of the Website that all the information you provide on the Website is correct, current, and complete. 

Unfortunately, the transmission of information via the Internet is not completely secure. Although we do our best to protect your personal information, we cannot guarantee the security of your personal information transmitted to our Website. Any transmission of personal information is at your own risk. We are not responsible for circumvention of any privacy settings or security measures contained on the Website.

Your provision of registration information and any submissions you make to the Website through any interactive features, forms, or submission tools that may be made available from time to time, including pre-registration forms, contact forms, and careers submission features (collectively, the “Interactive Functions”), constitutes your consent to all actions we take with respect to such information consistent with our Privacy Policy, found at [Link]. Any information, documents, resumes, cover letters, or other content you provide through the Interactive Functions must be accurate, complete, and lawful. You represent and warrant that you have the legal right to provide such information and that your submission does not violate any applicable law or the rights of any third party. For greater certainty, the Website is not intended to operate as a public forum, and content submitted through the Interactive Functions is provided for administrative, recruitment, customer inquiry, or informational purposes only.

Any username, password, or any other piece of information chosen by you, or provided to you as part of our security procedures, must be treated as confidential, and you must not disclose it to any other person or entity. You must exercise caution when accessing your account from a public or shared computer so that others are not able to view or record your password or other personal information. You understand and agree that should you be provided an account, your account is personal to you and you agree not to provide any other person with access to this Website or portions of it using your username, password, or other security information. You agree to notify us immediately of any unauthorized access to or use of your username or password or any other breach of security. You also agree to ensure that you logout from your account at the end of each session. You are responsible for any password misuse or any unauthorized access. 

We reserve the right at any time and from time to time, to disable or terminate your account, any username, password, or other identifier, whether chosen by you or provided by us, in our sole discretion for any or no reason, including any violation of any provision of these Terms and Conditions.

You are prohibited from attempting to circumvent and from violating the security of this Website, including, without limitation: (a) accessing content and data that is not intended for you; (b) attempting to breach or breaching the security and/or authentication measures which are not authorized; (c) restricting, disrupting, or disabling service to users, hosts, servers, or networks; (d) illicitly reproducing TCP/IP packet header; (e) disrupting network services and otherwise disrupting Website owner’s ability to monitor the Website; (f) using any robot, spider, or other automatic device, process, or means to access the Website for any purpose, including monitoring or copying any of the material on the Website; (g) introducing any viruses, trojan horses, worms, logic bombs, or other material that is malicious or technologically harmful; (h) attacking the Website via a denial-of-service attack, distributed denial-of-service attack, flooding, mailbombing, or crashing; and (i) otherwise attempting to interfere with the proper working of the Website.

You are responsible for obtaining and maintaining all equipment, software, and internet services necessary to access the Website.

Careers Page Submissions

If you submit a resume, cover letter, or other information through our Careers page, you consent to the collection, use, storage, and review of such information for recruitment and hiring purposes.

You represent that all information submitted is accurate and that you have the right to provide it. We do not guarantee employment or any response to your submission. We may retain recruitment submissions for a reasonable period to evaluate candidates and meet internal recordkeeping requirements.

Intellectual Property Rights and Ownership

You understand and agree that the Website and its entire contents, features, and functionality, including, but not limited to, all information, software, code, data, text, displays, graphics, photographs, images, video, audio, music, broadcast, design, presentation, website layout, selection, and arrangement, are owned by the Company and/or its licensors, or are used under licence or with permission from third parties, and are protected in all forms by intellectual property laws including, without limitation, copyright, trademark, patent, trade secret, and any other proprietary rights. 

The Company name, the [THE URBAN ACCOUNTANT INC.], the Company logo, and all related names, logos, product and service names, designs, images, and slogans are trademarks of the Company or its affiliates or licensors. You must not use such marks without the prior written permission of the Company. Other names, logos, product and service names, designs, images, and slogans mentioned, or which appear on this Website are the trademarks of their respective owners. Use of any such property, except as expressly authorized, shall constitute an infringement or violation of the rights of the property owner and may be a violation of federal or other laws and could subject the infringer to legal action.

You may only use the Website for your personal and non-commercial use. You shall not directly or indirectly reproduce, compile for an internal database, distribute, modify, create derivative works of, publicly display, publicly perform, republish, download, store, or transmit any of the material on our Website, in any form or medium whatsoever except: 

1. your computer and browser may temporarily store or cache copies of materials being accessed and viewed;
2. a reasonable number of copies for personal use only may be printed keeping any proprietary notices thereon, which may only be used for non-commercial and lawful personal use and not for further reproduction, publication, or distribution of any kind on any medium whatsoever;
3. where made available by the Company, a single user copy may be downloaded with any proprietary notices intact, for your own personal, non-commercial use, conditional on your agreement to be bound by our end user licence agreement (the “End User License Agreement”) for such downloads; and
4. where social media sharing features are made available on the Website, you may share content through such features only as permitted by the Website and the applicable third-party platform’s terms of use.

Subject to these Terms and Conditions, the Company grants you a limited, revocable, non-exclusive, non-transferable licence to access and use the Website for such purpose.

Users are not permitted to modify copies of any materials from this Website nor delete or alter any copyright, trademark, or other proprietary rights notices from copies of materials from this site. You must not access, use, reproduce, distribute, or exploit for any commercial purposes any part of the Website or any services or materials available through the Website. 

If you print off, copy, or download any part of our Website in breach of these Terms and Conditions, your right to use the Website will cease immediately and you must, at our option, return or destroy any copies of the materials you have made. You have no right, title, or interest in or to the Website or to any content on the Website, and all rights not expressly granted are reserved by the Company. Any use of the Website not expressly permitted by these Terms and Conditions is a breach of these Terms and Conditions and may infringe or violate copyright, trademark, and other intellectual property or other proprietary laws. The Company reserves the right to pursue all remedies available at law or in equity, including injunctive relief, in the event of any breach of this section

Conditions of Use and User Submissions and Site Content Standards

As a condition of your access and use of the Website, you agree that you may use the Website only for lawful purposes and in accordance with these Terms and Conditions. 

The following site content standards apply to any and all content, material, and information a user submits, posts, publishes, displays, or transmits or otherwise makes available (or attempts to make available) (collectively, “Submit“) to the Website or through any Interactive Functions (including any features that may permit communications with other users or third parties) (collectively, “User Submissions“) and any and all Interactive Functions. Any and all User Submissions must also comply with all applicable federal, provincial, territorial, municipal, and international laws, regulations, and third-party terms of service. 

Without limiting the foregoing, you warrant and agree that your use of the Website and any User Submissions shall not:

1. In any manner violate any applicable federal, provincial, local, or international law or regulation including, without limitation, any laws regarding the export of data or software, patent, trademark, trade secret, copyright, or other intellectual property, legal rights (including the rights of publicity and privacy of others) or contain any material that could give rise to any civil or criminal liability under applicable laws or regulations or that otherwise may be in conflict with these Terms and Conditions and our Privacy Policy found at [LINK TO PRIVACY POLICY].
2. In any manner violate the terms of use of any third-party website that is linked to the Website, including but not limited to, any third-party social media website.
3. Include or contain any material that is exploitive, obscene, harmful, threatening, abusive, harassing, hateful, defamatory, sexually explicit or pornographic, violent, inflammatory, or discriminatory based on race, sex, religion, nationality, disability, sexual orientation, or age or other such legally prohibited ground or be otherwise objectionable, such determination to be made in Company’s sole discretion, or otherwise unlawful.
4. Involve stalking, attempting to exploit or harm any individual (including minors) in any way by exposing them to inappropriate content or otherwise or ask for personal information as prohibited under applicable laws, regulations, or code.
5. Involve, provide, or contribute any false, inaccurate, or misleading information. 
6. Include sending, knowingly receiving, uploading, downloading, using, or reusing any material that does not comply with the Conditions of Use and User Submissions and Site Content Standards. 
7. Impersonate or attempt to impersonate the Company, a Company employee, another user, or any other person or entity (including, without limitation, by using email addresses or screen names associated with any of the foregoing).
8. Transmit, or procure the sending of, any advertisements or promotions without our prior written consent, sales, or encourage any other commercial activities, including, without limitation, any “spam”, “junk mail”, “chain letter”, contests, sweepstakes and other sales promotions, barter, or advertising or any other similar solicitation. 
9. Encourage any other conduct that restricts or inhibits anyone’s use or enjoyment of the Website, or which, as determined by us, may harm the Company or users of the Website or expose them to liability.
10. Cause annoyance, inconvenience, or needless anxiety or be likely to upset, embarrass, or alarm any other person.
11. Promote any illegal activity, or advocate, promote, or assist any unlawful act.
12. Give the impression that they originate from, are associated with, or are endorsed by us or any other person or entity, if this is not the case.

User Submissions: Grant of Licence

The Website may contain Interactive Functions allowing User Submissions on or through the Website.

None of the User Submissions you submit to the Website will be subject to any confidentiality by the Company. By providing any User Submission to the Website, you grant us and our affiliates and service providers, and each of their and our respective licensees, successors, and assigns the right to a world-wide, royalty free, perpetual, irrevocable, non-exclusive licence to use, reproduce, modify, perform, display, distribute, and otherwise disclose to third parties any such material for any purpose and according to your account settings and/or incorporate such material into any form, medium or technology throughout the world without compensation to you. You further waive any moral rights or other rights of authorship as a condition of submitting any User Submission.

By submitting the User Submissions, you declare and warrant that you own or have the necessary rights to submit the User Submissions and have the right to grant the licence hereof to us and our affiliates and service providers, and each of their and our respective licensees, successors, and assigns to the User Submissions and comply with these Terms and Conditions. You represent and warrant that all User Submissions comply with applicable laws and regulations and the Conditions of Use and User Submissions and Site Content Standards set out in these Terms and Conditions.

You understand and agree that you, not the Company nor Company’s parent, subsidiaries, affiliates nor their respective directors, officers, employees, agents, service providers, contractors, licensors, suppliers, or successors, are fully responsible for any User Submissions you submit or contribute, and you are fully responsible and legally liable, including to any third party, for such content and its accuracy. We are not responsible or legally liable to any third party for the content or accuracy of any User Submissions submitted by you or any other user of the Website. 

Site Monitoring and Enforcement, Suspension, and Termination

Company has the right, without provision of notice to:

• Remove or refuse to post on the Website any User Submissions for any or no reason in our sole discretion.
• At all times, take such actions with respect to any User Submission deemed necessary or appropriate in our sole discretion, including, without limitation, for violating these Terms and Conditions.
• Take appropriate legal action, including, without limitation, referral to law enforcement or regulatory authority, or notifying the harmed party of any illegal or unauthorized use of the Website. Without limiting the foregoing, we have the right to fully cooperate with any law enforcement authorities or court order requesting or directing us to disclose the identity or other information of anyone posting any materials on or through the Website.
• Terminate or suspend your access to all or part of the Website for any or no reason, including, without limitation, any violation of these Terms and Conditions.

YOU WAIVE AND HOLD HARMLESS THE COMPANY AND ITS PARENT, SUBSIDIARIES, AFFILIATES, AND THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, AND SUCCESSORS FROM ANY AND ALL CLAIMS RESULTING FROM ANY ACTION TAKEN BY THE COMPANY AND ANY OF THE FOREGOING PARTIES RELATING TO ANY, INVESTIGATIONS BY EITHER THE COMPANY OR SUCH PARTIES OR BY LAW ENFORCEMENT AUTHORITIES.

We have no obligation, nor any responsibility to any party, to monitor the Website or its use, and do not and cannot undertake to review material that you or other users submit to the Website. We cannot ensure prompt removal of objectionable material after it has been posted and we have no liability for any action or inaction regarding transmissions, communications, or content provided by any user or third party, subject to applicable laws. 

By using the Website, you consent to receiving communications from us electronically.

No Reliance 

The content on our Website is provided for general information purposes only. It is not intended to amount to professional or other advice on which you should rely. You must obtain more specific or professional advice before taking, or refraining from, any action or inaction or decision on the basis of the content on our site. Any timelines, processing estimates, turnaround times, or service delivery expectations described on this Website (including any references to 3-day or 7-day processing) are estimates only and are not guaranteed. Actual processing times may vary based on user responsiveness, document completeness, complexity of the return, service demand, system availability, third-party platform availability, or other factors. The Company shall not be responsible for any losses or damages arising from any delay in service delivery. Any timelines or service descriptions referenced on this Website relate to services offered through the App and are subject to the App Terms of Use / End-User Licence Agreement.

Although we make reasonable efforts to update the information on our Website, we make no representations, warranties, or guarantees, whether express or implied, that the content on our Website is accurate, complete, or up to date. Your use of the Website is at your own risk, and to the maximum extent permitted by applicable law, neither the Company nor its parent, subsidiaries, affiliates, and their respective directors, officers, employees, agents, service providers, contractors, licensors, licensees, suppliers, or successors shall be responsible or liable for any loss or damage arising from or relating to your use of, or reliance on, the Website.

This Website may include content provided by third parties, including from other users and third-party licensors. All statements and/or opinions expressed in any such third-party content, other than the content provided by the Company, are solely the opinions and the responsibility of the person or entity providing those materials. Such materials do not necessarily reflect the opinion or views of the Company. To the maximum extent permitted by applicable law, neither the Company nor its parent, subsidiaries, affiliates, and their respective directors, officers, employees, agents, service providers, contractors, licensors, licensees, suppliers, or successors have any responsibility or liability whatsoever to you, or any third party, for the content or accuracy or completeness of any third-party materials.

No Professional Relationship

Use of this Website does not create an accountant-client, CPA-client, fiduciary, advisory, legal, or other professional relationship between you and the Company. No information provided on this Website constitutes professional advice. Any professional services, including tax preparation, consultation, audit support, or electronic filing services, are provided only through the App and are governed by End-User License Agreement End-User Licence Agreement.

Privacy

By submitting your personal information and using our Website, you consent to the collection, use, reproduction, collection, use, storage, hosting, transmission, and disclosure of any such user content submissions in compliance with our Privacy Policy, found at [LINK TO PRIVACY POLICY ], as reasonably necessary to operate, maintain, and administer the Website and and, where applicable, to process inquiries or applications submitted through the Website. 

By using this Website, you consent to the use of cookies and similar technologies as described in our Privacy Policy. Cookies may be used to enable Website functionality, analyze usage patterns, and improve user experience. You can adjust your browser settings to refuse cookies or to alert you when cookies are being sent; however, disabling cookies may affect the functionality of certain areas of the Website. For more information, please see the cookies section of our Privacy Policy at [LINK TO PRIVACY POLICY COOKIES PROVISION].

Cookie and Tracking Technologies: The Website uses cookies and similar technologies for functionality, analytics, and security purposes. Where required by applicable law, cookies that are not strictly necessary will be used only after you provide consent through the cookie banner or consent tool made available on the Website. You may manage cookies through the cookie banner (where available) and through your browser settings.

Third-Party Websites 

For your convenience, this Website may provide links, redirects, or pointers to third-party websites or services. We make no representations about any other websites that may be accessed from this Website. If you choose to access any such sites, you do so at your own risk. We have no control over the contents of any such third-party sites and accept no responsibility or liability for such third-party websites or for any loss or damage that may arise from your access to or use of them. You are subject to any terms and conditions of such third-party sites.

Links to third-party websites from the Website may include social media features that enable you to share or transmit certain content from the Website through third-party platforms. You may use such features only as they are made available by us and in accordance with the applicable third-party platform’s terms and conditions.

You may link to our homepage, provided you do so in a way that is fair and legal and does not damage our reputation or take advantage of it. You must not establish a link in such a way as to suggest any form of association, approval, or endorsement on our part where none exists. Our Website must not be framed on any other site, nor may you create a link to any part of our Website other than the homepage. We reserve the right to withdraw linking permission without notice. The website in which/from which you are linking must comply in all respects with the Conditions of Use and User Submissions and Site Content Standards. You agree to cooperate with us in causing any unauthorized framing or linking to immediately stop. All linking permissions are subject to applicable law.

Online Purchases

This Website does not process purchases or transactions directly. If, in the future, the Website permits orders, purchases, or transactions, such transactions will be subject to separate terms and conditions of sale, which will be made available at that time and incorporated by reference into these Terms and Conditions.

Geographic Restrictions

The owner of the Website is based in Ontario, Canada. This Website is intended for use by persons located in Canada. Certain services may not be available in all provinces or territories. This Website is not intended for use in any jurisdiction where such use would be unlawful. If you access the Website from outside Canada, you do so at your own risk and you are responsible for compliance with local laws of your jurisdiction. Nothing in these Terms and Conditions is intended to limit any rights available under applicable consumer protection laws. The Application and Website are intended for users located in Canada, excluding Quebec, unless and until the Company expressly makes the Services available in Quebec under updated terms.

Disclaimer of Warranties

YOU UNDERSTAND AND AGREE THAT YOUR USE OF THE WEBSITE, ITS CONTENT, AND ANY SERVICES, FEATURES, INFORMATION, MATERIALS, LINKS, REDIRECTS, OR ITEMS FOUND OR ATTAINED THROUGH THE WEBSITE IS AT YOUR OWN RISK. THE WEBSITE, ITS CONTENT, AND ANY SERVICES OR ITEMS FOUND OR ATTAINED THROUGH THE WEBSITE ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS, WITHOUT ANY WARRANTIES OR CONDITIONS OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OR CONDITIONS OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, QUIET ENJOYMENT, OR NON-INFRINGEMENT. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE FOREGOING DOES NOT AFFECT ANY WARRANTIES OR CONDITIONS THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, NEITHER THE COMPANY NOR ITS PARENT, SUBSIDIARIES, AFFILIATES, NOR ANY OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, OR SUCCESSORS MAKE ANY WARRANTY, REPRESENTATION, OR ENDORSEMENT OF ANY KIND, EXPRESS OR IMPLIED, WITH RESPECT TO THE COMPLETENESS, SECURITY, RELIABILITY, SUITABILITY, ACCURACY, CURRENCY, QUALITY, OR AVAILABILITY OF THE WEBSITE OR ITS CONTENT. WITHOUT LIMITING THE FOREGOING, NEITHER THE COMPANY NOR ANY OF THE FOREGOING PARTIES REPRESENT OR WARRANT THAT THE WEBSITE, ITS CONTENT, OR ANY SERVICES, FEATURES, INFORMATION, LINKS, REDIRECTS, OR ITEMS FOUND OR ATTAINED THROUGH THE WEBSITE WILL BE ACCURATE, RELIABLE, CURRENT, ERROR-FREE, OR UNINTERRUPTED, THAT DEFECTS WILL BE CORRECTED, OR THAT THE WEBSITE OR THE SERVER THAT MAKES IT AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS.

WE CANNOT AND DO NOT GUARANTEE OR WARRANT THAT FILES, DATA, OR CONTENT AVAILABLE FOR DOWNLOADING FROM THE INTERNET, THE WEBSITE, OR ANY LINKED THIRD-PARTY WEBSITE OR PLATFORM WILL BE FREE OF VIRUSES, MALWARE, OR OTHER DESTRUCTIVE CODE. YOU ARE SOLELY AND ENTIRELY RESPONSIBLE FOR YOUR USE OF THE WEBSITE AND FOR MAINTAINING ADEQUATE AND UP-TO-DATE COMPUTER, INTERNET, NETWORK, AND DATA SECURITY. TO THE FULLEST EXTENT PROVIDED BY LAW, IN NO EVENT SHALL THE COMPANY OR ANY OF THE FOREGOING PARTIES BE LIABLE FOR ANY LOSS OR DAMAGE CAUSED BY A DENIAL-OF-SERVICE ATTACK, DISTRIBUTED DENIAL-OF-SERVICE ATTACK, OVERLOADING, FLOODING, MAILBOMBING, CRASHING, VIRUSES, TROJAN HORSES, WORMS, LOGIC BOMBS, RANSOMWARE, OR OTHER TECHNOLOGICALLY HARMFUL MATERIAL THAT MAY INFECT YOUR COMPUTER EQUIPMENT, COMPUTER PROGRAMS, NETWORKS, DATA, OR OTHER PROPRIETARY MATERIAL DUE TO YOUR USE OF THE WEBSITE, YOUR RELIANCE ON ANY CONTENT MADE AVAILABLE THROUGH THE WEBSITE, OR YOUR DOWNLOADING OF ANY MATERIAL POSTED ON IT OR ON ANY WEBSITE OR PLATFORM LINKED TO IT.

NO ORAL OR WRITTEN INFORMATION OR ADVICE OBTAINED BY YOU FROM THE COMPANY OR THROUGH THE WEBSITE SHALL CREATE ANY WARRANTY OR CONDITION NOT EXPRESSLY STATED IN THESE TERMS AND CONDITIONS.

Limitation on Liability

EXCEPT WHERE SUCH EXCLUSIONS ARE PROHIBITED BY APPLICABLE LAW, AND TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, UNDER NO CIRCUMSTANCES WILL THE COMPANY NOR ITS PARENT, SUBSIDIARIES, AFFILIATES, OR THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, OR SUCCESSORS BE LIABLE FOR ANY CLAIMS, LOSSES, OR DAMAGES OF ANY KIND, WHETHER ARISING IN CONTRACT, TORT (INCLUDING NEGLIGENCE, GROSS NEGLIGENCE), NEGLIGENT MISREPRESENTATION, BREACH OF STATUTORY DUTY, BREACH OF PRIVACY, FUNDAMENTAL BREACH, BREACH OF STATUTORY DUTY, BREACH OF PRIVACY, OR OTHERWISE, INCLUDING ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, INCLUDING, WITHOUT LIMITATION, DAMAGES FOR PERSONAL INJURY, PAIN AND SUFFERING, EMOTIONAL DISTRESS, LOSS OF REVENUE, LOSS OF PROFITS, LOSS OF BUSINESS OR ANTICIPATED SAVINGS, LOSS OF USE, LOSS OF PROFITS, LOSS OF BUSINESS OR ANTICIPATED SAVINGS, LOSS OF USE, LOSS OF GOODWILL, LOSS OF DATA, AND WHETHER CAUSED BY TORT, BREACH OF CONTRACT, BREACH OF PRIVACY, OR OTHERWISE, EVEN IF THE PARTY WAS ALLEGEDLY ADVISED OR HAD REASON TO KNOW, ARISING OUT OF OR IN CONNECTION WITH YOUR USE, OR INABILITY TO USE, OR RELIANCE ON, THE WEBSITE, ANY LINKED OR REDIRECTED WEBSITES, PLATFORMS, OR THIRD-PARTY SERVICES, NOR ANY WEBSITE CONTENT, MATERIALS, POSTING, OR INFORMATION THEREON.

WITHOUT LIMITING THE FOREGOING, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE AGGREGATE LIABILITY OF THE COMPANY FOR ANY AND ALL CLAIMS ARISING OUT OF OR RELATING TO THE WEBSITE SHALL NOT EXCEED CAD $100.

Indemnification

To the maximum extent permitted by applicable law, you agree to defend, indemnify, and hold harmless the Company, its parent, subsidiaries, affiliates, and their respective directors, officers, employees, agents, service providers, contractors, licensors, suppliers, successors, and assigns from and against any and all claims, demands, actions, proceedings, liabilities, damages, losses, judgments, awards, costs, expenses, or fees (including reasonable legal fees and disbursements on a full indemnity basis) arising out of or relating to your breach of these Terms and Conditions, your violation of any applicable law or regulation, or your use of the Website, including, without limitation, your User Submissions, any use of the Website’s content, services, or materials other than as expressly authorized in these Terms and Conditions, your reliance on any information made available through the Website, or your access to or use of any third-party websites, platforms, or services linked to or from the Website.

This indemnity obligation shall survive the termination or expiration of these Terms and Conditions and your use of the Website.

We reserve the right, at our own expense, to assume the exclusive defence and control of any matter otherwise subject to indemnification by you, and you agree to cooperate fully with us in asserting any available defences. You may not settle any such matter without our prior written consent.

Nothing in this section shall limit or exclude any indemnity obligations that cannot be limited or excluded under applicable law.

Governing Law and Choice of Forum

The Website and these Terms and Conditions will be governed by and construed in accordance with the laws of the Province of Ontario and the federal laws of Canada applicable therein, without giving effect to any choice or conflict of law provision, principle, or rule (whether of the laws of the Province of Ontario  or any other jurisdiction) and notwithstanding your domicile, residence, or physical location.  

Any action or proceeding arising out of or relating to this Website and under these Terms and Conditions will be instituted in the courts of the Province of Ontario located in the City of Toronto and/or the Federal Court of Canada, and each party irrevocably submits to the exclusive jurisdiction of such courts in any such action or proceeding. You waive any and all objections to the exercise of jurisdiction over you by such courts and to the venue of such courts.

Waiver 

Except as otherwise set forth in this Agreement, no failure to exercise, or delay in exercising, any right, remedy, power, or privilege arising from these Terms and Conditions operates, or may be construed, as a waiver thereof; and no single or partial exercise of any right, remedy, power, or privilege hereunder precludes any other or further exercise thereof or the exercise of any other right, remedy, power, or privilege.

Severability

If any term or provision of these Terms and Conditions is invalid, illegal, or unenforceable in any jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other term or provision of these Terms and Conditions or invalidate or render unenforceable such term or provision in any other jurisdiction.

Entire Agreement

The Terms and Conditions together with our Privacy Policy constitute the sole and entire agreement between you and The Urban Accountant Inc. regarding the Website and supersedes all prior and contemporaneous understandings, agreements, representations, and warranties, both written and oral, regarding such subject matter. 

Assignment

The Company may assign, transfer, or otherwise dispose of its rights and obligations under these Terms and Conditions, in whole or in part, at any time without notice to you. You may not assign, transfer, or sublicense any of your rights or obligations under these Terms and Conditions without the prior written consent of the Company. Any attempted assignment in violation of this section shall be null and void. 

Survival

All provisions of these Terms and Conditions which by their nature should survive termination or expiration shall survive, including, without limitation, intellectual property rights, disclaimers, limitations of liability, indemnification obligations, governing law, and choice of forum. 

Force Majeure

The Company shall not be liable for any failure or delay in performance under these Terms and Conditions resulting from causes beyond its reasonable control, including but not limited to acts of God, natural disasters, power failures, internet or hosting service outages, cyber incidents, governmental actions, labor disputes, or failures of third-party service providers.

No Third-Party Beneficiaries

These Terms and Conditions are for the sole benefit of the parties hereto and do not confer any rights, benefits, or remedies on any third party.

Headings

The headings used in these Terms and Conditions are for convenience only and shall not affect the interpretation of these Terms and Conditions.

Language

The parties acknowledge that these Terms and Conditions have been drafted in the English language and that the English version shall govern.

Reporting and Contact

This website is operated by The Urban Accountant Inc., having its office at 1A-855 Matheson Boulevard East, Mississauga, Ontario L4W 4L6 Canada. 

Should you become aware of misuse of the website, including libellous or defamatory conduct, you must report it to the Company at [email protected]. 

All other feedback, comments, requests for technical support, and other communications relating to the Website should be directed to [email protected].

[DATE]: 03/03/2026

END-USER LICENSE AGREEMENT

This End-User Licence Agreement (the “Agreement”) is a legally binding contract between you and The Urban Accountant Inc., a corporation incorporated under the laws of Canada (“TUA”, the “Company”, “we”, “us”, or “our”).

This Agreement governs your access to and use of our web-based application platform made available through www.app.ma-tua.com (the “App” or “Application”), and the tax preparation and filing workflow offered through the App, including account creation, identity verification, document uploads, tax preparation, return review, invoice presentation, and electronic filing support (collectively, the “Core Services”). Consultation sessions, audit support, CRA review support, document review, adjustments or amendment requests, express processing options, and similar add-ons may be offered as “Additional Services” and may be subject to additional fees and additional terms presented at the time of purchase. The Core Services, together with any Additional Services purchased by you, are collectively referred to as the “Services”. The App and the Services are collectively referred to as the “App and Services”.

The App and Services are intended for individuals located in Canada, and the Services do not support Quebec provincial income tax returns, unless otherwise expressly permitted by the Company.

The App is licensed, not sold.

Please ensure that you carefully read and fully understand this Agreement. By clicking “I Agree”, creating an account, accessing, or using the App, you confirm that you have read, understood, and agree to be legally bound by this Agreement and to comply with all of its terms.

As used in this Agreement, the terms “you” and “your” refer to the individual user accessing or using the App and Services.

THIS AGREEMENT SETS FORTH THE COMPANY’S ENTIRE LIABILITY AND YOUR EXCLUSIVE REMEDY WITH RESPECT TO THE APP AND SERVICES AND IS A COMPLETE STATEMENT OF THE AGREEMENT BETWEEN YOU AND THE COMPANY.

YOU AGREE THAT THIS AGREEMENT IS ENFORCEABLE LIKE ANY WRITTEN, NEGOTIATED AGREEMENT SIGNED BY YOU. THE COMPANY IS WILLING TO PROVIDE ACCESS TO THE APP AND SERVICES ONLY ON THE CONDITION THAT YOU ACCEPT ALL OF THE TERMS AND CONDITIONS OF THIS AGREEMENT.

YOU MAY NOT USE THE APP OR SERVICES UNTIL YOU HAVE INDICATED YOUR UNCONDITIONAL ACCEPTANCE OF THIS AGREEMENT. IF YOU DO NOT AGREE TO ALL OF THE TERMS AND CONDITIONS OF THIS AGREEMENT, YOU MUST NOT ACCESS OR USE THE APP OR SERVICES.

COMMUNICATIONS CONSENT: By creating an account or using the App and Services, you consent to receiving service-related communications from the Company electronically, including by email, SMS, or phone, including identity verification messages, appointment confirmations, service updates, and customer support communications. Marketing or promotional communications will only be sent where you have provided express consent, and you may withdraw such consent at any time by contacting us at [email protected].

ACCEPTANCE AND ELECTRONIC AGREEMENT: You agree that this Agreement is a legally binding contract and that your acceptance may be provided electronically. By clicking “I Agree,” “Accept,” “Authorize,” “Approve,” “Confirm,” or any similar button or checkbox presented within the Application, you confirm that you have read, understood, and agree to be bound by this Agreement.
You agree that the Company may maintain records of your acceptance, including the date, time, version of the Agreement, and the event or screen through which acceptance occurred, and that such records may be used to demonstrate your consent.

COOKIE AND TRACKING TECHNOLOGIES: The Website namely www.ma-tua.com uses cookies and similar technologies for functionality, analytics, and security purposes. Where required by applicable law, cookies that are not strictly necessary will be used only after you provide consent through the cookie banner or consent tool made available on the Website. You may manage cookies through the cookie banner (where available) and through your browser settings.

IMPORTANT NOTICE TO USERS: THIS AGREEMENT CONTAINS PROVISIONS THAT LIMIT OUR LIABILITY AND YOUR REMEDIES. PLEASE REVIEW IN PARTICULAR SECTION 2.14 (STRICTLY NON-REFUNDABLE FEES), SECTION 13 (LIMITATIONS ON LIABILITY AND DAMAGES), SECTION 10 (LIMITED WARRANTY), SECTION 19 (INDEMNIFICATION) AND SECTION 18 (ARBITRATION AND DISPUTE RESOLUTION). BY USING THE APP, YOU EXPRESSLY ACKNOWLEDGE THESE TERMS.

DEFINITIONS 

In this Agreement:

1. “Additional Services” means any services or features offered in addition to the Core Services, including without limitation consultation sessions, express processing options, audit support, CRA review support, document review, amendments or adjustment requests, and other premium or add-on services presented to you within the Application.
2. “Business Filing” means a self-employed or business income filing that includes preparation of a T1 return with a T2125 (Statement of Business or Professional Activities) and related schedules, based on the information and documents you provide.
3. “Consultation Service” means a scheduled telephone or virtual consultation of up to thirty (30) minutes with a tax professional or licensed accountant offered through the Platform, subject to the terms set out herein.
4. “Personal Income Tax Return Services” means preparation of a T1 personal return for an individual (and where applicable, their spouse or dependants) based solely on the information and documents you provide, within the supported scope described in Section 2.4.
5. “Complexity” means any facts, documents, filing positions, schedules, or issues that require additional review time, additional requests for information, additional preparation work, or additional risk management steps, including, without limitation, items listed in Section 2.4 and Section 2.12. 
6. “Core Services” has the meaning given in the introduction to this Agreement and includes (i) Personal Income Tax Return Services; (ii) Business Filing services; and (iii) Consultation Services as defined herein, together with the related workflow, identity verification, invoicing, return review, and CRA submission steps described in this Agreement.
7. “Company Parties” means the Company, its affiliates, contractors, service providers, accountants, authorized filing partner(s), licensors, successors, assigns, and their respective directors, officers, employees, agents, and representatives.
8. “Work Has Begun” means that the Company or its service providers have started reviewing your documents, performing identity verification review after you have submitted identity documents through the Application, preparing the return, requesting follow-ups, generating draft outputs, or performing administrative steps to progress your return through the workflow stages. 
9. APPLICATION
   1.  Subject to the terms and conditions of this Agreement, and in consideration of your agreement to comply with this Agreement and other valuable consideration, the Company grants to you a limited, revocable, non-exclusive, personal, non-transferable, non-sublicensable licence to access and use the Application solely for your personal, lawful, and non-commercial use, for the purpose of:

1. creating and maintaining an account;
2. completing tax questionnaires and providing required information;
3. uploading supporting documentation and tax-related materials;
4. scheduling and attending consultations;
5. reviewing and approving tax return summaries and deliverables;
6. authorizing electronic submission of tax returns to the Canada Revenue Agency (“CRA”); and
7. paying applicable fees and invoices.

The Application is licensed, not sold. You acknowledge and agree that you do not acquire any ownership interest in the Application or any associated intellectual property rights under this Agreement.

2.  Access to the Application

To access and use the Application, you must create an account and provide certain personal information, including information required to establish your identity, verify eligibility, and deliver the Services.

You are responsible for ensuring that all information you provide when creating an account is accurate, current, and complete. The Company may suspend or terminate access to the Application if any information provided is inaccurate, incomplete, or misleading.

3.  Account Security

You are responsible for maintaining the confidentiality of your login credentials, including your username and password. You are solely responsible for all activity conducted through your account, whether authorized by you or not.

You agree to notify the Company immediately if you suspect unauthorized access, misuse, or compromise of your account.

The Company is not responsible for any losses resulting from unauthorized use of your account caused by your failure to protect your credentials.

4.  Identity Verification

You acknowledge and agree that successful identity verification may be required in order to create and maintain an active account and to access the Services through the Application.

Identity verification may include scanning and uploading the front and back of valid government-issued identification, submitting facial verification images, completing certifications, and other verification steps required by the Company or its service providers.

You acknowledge and agree that:

1. identity verification may require manual review and approval;
2. the Company may refuse service or suspend processing if identity verification cannot be completed to the Company’s satisfaction; and
3. the Company may request additional documentation or verification steps at any time to comply with legal, regulatory, fraud prevention, or professional standards.
4.  Identity Verification and Fraud Prevention

You acknowledge and agree that identity verification is mandatory to use the Application and Services.

You agree to provide valid, accurate, and current identity verification documentation as required by the Application, including government-issued identification and facial verification images.

1. The Company reserves the right, in its sole discretion, to refuse, suspend, delay, or terminate Services where:
2. identity verification cannot be completed;
3. the information provided is inconsistent, incomplete, or appears fraudulent;
4. the Company reasonably suspects identity theft, fraud, misrepresentation, or unlawful activity; or
5. verification is delayed due to technical or third-party issues.

The Company may request additional verification information at any time.

Where fraud or misrepresentation is suspected, the Company may refuse to proceed, may restrict account access, and may report the matter to applicable authorities where legally permitted or required.

For greater certainty, failure of identity verification may result in inability to proceed with Services, and fees may remain non-refundable where work has commenced or where fraud is suspected.

6.  Uploading Documents and Communication Rules

The Application is the primary method through which users submit tax documents, supporting materials, and information required for the Services.

You agree that you will not submit tax documents, government-issued identification, SIN information, financial information, or other sensitive personal information by email. The Company assumes no liability for the interception or theft of sensitive personal information (such as SINs) sent by you via email in violation of this Agreement.

You acknowledge and agree that tax documents and related sensitive information must only be uploaded and submitted through the Application, unless the Company expressly authorizes another method in writing.

7.  Cloud Storage and Recordkeeping

You acknowledge and agree that information and documents uploaded through the Application may be stored and processed using third-party cloud service providers, including Amazon Web Services (AWS), with data hosted in Canada, as described in the Company’s Privacy Policy.

You remain solely responsible for maintaining your own copies of all receipts, tax slips, supporting documentation, and other records required for tax filing purposes. The Company is not responsible for maintaining copies of your records beyond what is necessary for the delivery of Services and compliance with legal requirements.

8.  Prohibited Use

You agree not to:

1. use the Application for unlawful, fraudulent, abusive, or unauthorized purposes;
2. attempt to gain unauthorized access to the Application, servers, accounts, networks, or data;
3. interfere with the security or operation of the Application;
4. introduce viruses, malware, or other harmful code;
5. scrape, harvest, extract, copy, or collect information from the Application using automated tools;
6. reverse engineer, decompile, disassemble, or otherwise attempt to derive the source code of the Application;
7. reproduce, distribute, sell, sublicense, or commercially exploit the Application; or
8. use the Application in a manner that could damage the Company, its service providers, or other users.
9.  Suspension and Termination

The Company may suspend or terminate your access to the Application at any time, without notice, if the Company reasonably believes that:

1. you have breached this Agreement;
2. you have provided inaccurate, misleading, incomplete, or fraudulent information;
3. your account is being used unlawfully or improperly;
4. identity verification cannot be completed;
5. continued access creates legal, regulatory, professional, or security risk; or
6. your conduct interferes with the operation of the Application or the Company’s ability to provide Services.

Suspension or termination does not relieve you of any payment obligations and does not affect any rights or remedies the Company may have under this Agreement.

2. SERVICES AND WORKFLOW
   1.  Nature of Services

The Core Services provided through the Application include tax preparation and filing workflow, identity verification, electronic filing support, and related workflow, review, and administrative processes, as more fully described in this Agreement. Additional Services may be offered separately and are governed by Section 8 and any additional terms presented at purchase. The Company does not guarantee that the Services will result in any particular refund amount, assessment outcome, credit entitlement, or CRA decision

Additional Services may be offered separately and are governed by Section 8 and any additional terms presented at purchase. The Company does not guarantee that the Services will result in any particular refund amount, assessment outcome, credit entitlement, or CRA decision.

2.  Service Providers and Filing Entity

You acknowledge and agree that the Company may engage accountants, CPAs, administrative personnel, contractors, affiliated entities, and third-party service providers to support the delivery of the Services.

You further acknowledge and agree that tax returns may be reviewed, prepared, and electronically submitted to the CRA by a third-party professional service provider or filing entity engaged by the Company, including an entity that holds and operates the CRA EFILE code used for submission.

You expressly authorize the Company and its service providers to process, review, prepare, and submit your return to the CRA as required to deliver the Services.

You acknowledge and agree that service providers involved in the delivery of the Services may change from time to time.

3.  Authorized Filing Entity and Service Providers

You acknowledge and agree that the Company may engage licensed accountants, contractors, administrative personnel, and third-party service providers to assist in delivering the Services.

For the purpose of CRA submission, the Company may use an authorized filing entity that holds the EFILE number or CRA filing credentials required to submit returns.

You acknowledge and agree that such authorized filing entity may review, prepare, and electronically submit your return as part of the Services.

All such service providers shall be bound by confidentiality obligations and shall access your personal information only as required to perform Services.

4.  Supported Filing Scenarios and Service Scope

The Company provides the following Core Services:

1. Personal Income Tax Return Services (Base Price Applies)

Personal income tax return preparation may include supported income types, deductions, credits, and adjustments such as:

• Employment income (T4)
• Pension income 
• Other employment income such as tips
• RRSP contributions
• Childcare expenses
• COVID-19 benefits and repayments
• Employment Insurance (EI) and social assistance
• Workers’ compensation benefits
• Disability amount and disability transfers
• Canada Workers Benefit
• Eligible dependant or infirm dependant amounts
• Tuition, scholarships, bursaries, grants, and student loan interest
• Caregiver tax credit
• Home accessibility tax credit
• RESP and RDSP income reporting 
• Tax installment payments
• Age amount
• Employment expenses not reported on a slip
• Donations and medical expenses not reported on a slip
• Tuition transfers from a dependant
• Pension splitting
• Moving expenses

A base fee applies to standard personal income tax returns. Additional fees may apply where additional complexity is identified.

Complexity may include, without limitation:

• Rental property income and related expenses
• Capital gains and capital losses
• Foreign income or foreign assets
• Investment income not fully captured on standard slips
• Prior-year adjustments
• Multiple properties or complex ownership structures

2. Business Filing (Base Fee Applies)

Business or professional income reporting may include:

• T2125 Statement of Business or Professional Activities
• Contractor income
• Commission income
• Business expense reconciliation

A base fee applies to standard Business Filing. Additional fees may apply based on complexity, including:

• Multiple businesses or income streams
• Foreign income or foreign assets
• Bookkeeping clean-up
• Missing or incomplete records
• Prior-year adjustments

3. Consultation Services

The Company may offer scheduled Consultation Services consisting of a telephone or virtual call of up to thirty (30) minutes with a tax professional or licensed accountant.

Consultation Services:

• Must relate to general taxation matters, Canada Revenue Agency (CRA) matters, or your personal tax account
• Are limited to a maximum of thirty (30) minutes unless extended as described below
• Do not include formal written tax opinions, audit representation, bookkeeping services, or preparation of tax returns unless separately engaged

If a consultation exceeds thirty (30) minutes, an additional fee will apply to extend the maximum consultation time to forty-five (45) minutes. No consultation shall exceed forty-five (45) minutes.

You must provide a summary description of your issue prior to booking. The Company reserves the right, in its sole discretion, to decline or refuse a consultation request based on subject matter, regulatory limitations, scope concerns, or capacity constraints.

Consultation Services are informational in nature and are not audited, reviewed, or independently verified engagements. You acknowledge that you are responsible for making independent decisions and, where appropriate, seeking secondary professional advice.

If the Company fails to attend a scheduled consultation, you may either reschedule or have any payment hold reversed.

4. For greater certainty, the Company does not provide Services for:

• T2 corporate income tax returns;
• T3 trust returns;
• Deceased or final returns;
• Quebec personal returns (unless expressly offered);
• Any filing requiring specialized legal tax opinions.

The Core Services are available for supported personal and business filing scenarios as determined by the Company. The Company reserves the right to refuse service for any filing scenario outside of its supported scope, including where the Company determines that the filing is unusually complex or cannot be completed through the Application. The App and Services are intended for individuals located in Canada. Unless expressly offered by the Company in writing within the Application, the Services do not support Quebec provincial income tax returns.

5.  User Obligations: Accuracy and Completeness

You acknowledge and agree that the Services are dependent on the accuracy and completeness of the information and documents provided by you.

You represent, warrant, and agree that:

1. all information you provide through the Application is true, complete, accurate, and not misleading;
2. all documents uploaded are authentic, accurate, and belong to you or are lawfully provided by you; and
3. you will promptly respond to requests for additional information or clarification.

You acknowledge and agree that the Company and its service providers are not responsible for errors, reassessments, penalties, interest, delays, or adverse outcomes resulting from inaccurate, incomplete, late, or misleading information provided by you.

You agree that you are solely responsible for providing complete, accurate, and timely information and documentation required to prepare and file your tax return, including without limitation all slips, receipts, deductions, income documents, identification documents, and any CRA correspondence.

You agree to respond promptly to requests made through the Application, including requests for clarification, missing documents, or follow-up questions. Delays caused by your failure to provide required documentation, respond to inquiries, or approve the return shall extend processing timelines without liability to the Company.

The Company may suspend, delay, or discontinue Services if you fail to provide required documentation, fail identity verification, or fail to respond within a reasonable time.

6.  Authorized Submission Channels

You must not send sensitive personal information (including SIN, government ID, or tax slips) by email. All tax documents and sensitive information must be submitted only through the Application upload functionality or other secure methods expressly approved by the Company.

7.  Workflow Stages

You acknowledge and agree that the Application includes workflow stages which may include, without limitation:

1. registration and identity verification;
2. document upload and questionnaire completion;
3. “In Preparation” stage (review and preparation by backend team);
4. “Review and Approval” stage (invoice generation and return preparation review);
5. “Client Approval” stage (final user approval and certification); and
6. “CRA Submission” stage (electronic filing).

The Company reserves the right to modify workflow stages, descriptions, and interface features at any time.

8.  Client Approval Stage and Mandatory Certifications

Before any tax return is electronically submitted to the CRA, you must complete the final review and approval stage within the Application (the “Client Approval Stage”).

During the Client Approval Stage, you will be provided access to a tax return summary and may be provided access to documents such as a T1 General Summary.

You acknowledge and agree that no electronic filing submission will occur unless and until:

1. you review the return summary and deliverables;
2. you complete all required certifications and confirmations displayed in the Application;
3. you authorize submission to the CRA through the Application; and
4. you pay all required invoices and fees in full.

You acknowledge and agree that the Application may require you to confirm, certify, or acknowledge statements including but not limited to the following:

1. that all uploaded documents are accurate;
2. that all information submitted is complete and correct;
3. that you accept responsibility for the information provided; and
4. that you authorize electronic submission to the CRA.

AUTHORIZATION OF FORM T183: You acknowledge and agree that providing final approval and authorization through the Application constitutes your digital signature on CRA Form T183 (Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return). You expressly authorize the Company and its authorized filing partner to use their EFILE credentials to transmit your return based on the summary you have reviewed and approved

9.  Electronic Consent and Legal Effect

You acknowledge and agree that selecting checkboxes, clicking “I agree”, clicking “Approve”, clicking “Authorize”, clicking “Submit”, or otherwise electronically confirming consent within the Application constitutes your legal signature and binding authorization.

You agree that such electronic acknowledgements have the same legal effect as a handwritten signature.

10. Submission Authorization

By completing the Client Approval Stage, you expressly authorize the Company and its service providers to electronically submit your tax return to the CRA using the applicable CRA EFILE code and related electronic filing processes.

You acknowledge that once electronic submission is completed, the return is considered filed and cannot always be reversed, cancelled, or withdrawn.

11.  Processing Timelines

Any processing timelines, turnaround times, or estimates displayed within the Application, Website, FAQs, or marketing materials (including references to “7 business days” or “Express Filing (3-5 business days)”) are estimates only.

You acknowledge and agree that actual processing times may vary depending on factors including:

1. completeness and accuracy of your uploaded documents;
2. your responsiveness to requests for clarification;
3. complexity of your return;
4. service volume and seasonal demand;
5. system availability and Application performance;
6. CRA system availability; and
7. circumstances beyond the Company’s reasonable control.

The Company does not guarantee any specific completion date or submission timeline. You acknowledge and agree that you remain solely responsible for ensuring that your tax return is filed before any applicable statutory deadline.

Government System Outages: You acknowledge that the 7-day processing timeline is subject to CRA E-File system availability. The Company is not liable for delays caused by seasonal maintenance or mandatory system conversion periods (typically occurring late January to late February).

12.  Fees, Pricing Adjustments, and Invoice Finalization

Fees are calculated based on whether you purchase Personal Income Tax Return Services, Business Filing, or Consultation Services, the applicable tax year(s), Complexity, and other relevant factors. For greater certainty, the base fees described in this Section apply only to Personal Income Tax Return Services and Business Filing as defined in Section 2.4, and do not include consultation services, audit support, express processing, or any Additional Services unless expressly stated in writing.

• The base fee for Personal Income Tax Return Services is $155 CAD.
• The base fee for Business Filing (including T2125) is $355 CAD
• The base fee for Consultation Services (up to 30 minutes) is $80 CAD.

If a Consultation exceeds thirty (30) minutes, an additional fee of $20 CAD will apply, extending the maximum consultation duration to forty-five (45) minutes.

You acknowledge and agree that:

1. base pricing applies only to filings that fall strictly within the Company’s standard scope and complexity thresholds, as determined by the Company acting reasonably after document review;
2. additional fees may apply where Complexity is identified, including without limitation capital gains, rental income, investment income, prior-year adjustments, bookkeeping issues, multiple income streams, foreign income or assets, missing records, or other complexity factors;
3. pricing may be adjusted during the “In Preparation” stage if additional documentation, complexity, or unsupported filing scenarios are discovered; and
4. complexity may only be fully determined after review of your documents and information.
5. Consultation Services are billed at the scheduled rate regardless of whether the user fully utilizes the allocated time.

Pricing is finalized during the “Review and Approval” stage within the Application, where the final invoice will be presented to you.

You must pay the final invoice amount in full before your return will be submitted to the CRA.

Fees, price lists, and advertised pricing displayed on the Website or Application may be changed by the Company at any time without notice, and pricing is only confirmed once the final invoice is issued to you through the Application. All fees are non-refundable except as expressly stated in this Agreement.

Consultation Service fees are charged at the time of booking or immediately following the consultation, as applicable. Deposit and Cancellation – Consultation Services. A $20 CAD deposit may be required at booking for Consultation Services. The deposit is refundable if cancellation or rescheduling occurs at least three (3) hours prior to the scheduled appointment time. Cancellations made within three (3) hours of the appointment are non-refundable.

1. Taxes and Payment Authorization

Unless expressly stated otherwise within the Application, all fees are stated in Canadian dollars (CAD). Applicable sales taxes (including GST/HST, where applicable) may be added at checkout or invoice presentation based on the location rules determined by the Company’s payment processor and applicable law.

By submitting payment information and approving payment within the Application, you authorize the Company (or its third-party payment processor) to charge the payment method you provide for the invoice amount displayed, including applicable taxes, and to issue receipts electronically.

2. Failed Payments, Chargebacks, and Collections

1. If your payment fails, is reversed, is charged back, or is otherwise not successfully received in full, the Company may suspend processing, pause CRA submission, restrict account access, and require an alternative payment method before continuing.
2. If you initiate a chargeback or payment dispute for amounts properly charged under this Agreement, the Company may treat that dispute as a breach of this Agreement and may recover administrative costs, third-party processor dispute fees, and reasonable collection costs, to the extent permitted by applicable law.
3. Nothing in this section limits Section 18 (Collection / Payment Proceedings).
4.  Complexity Adjustments

If the backend team identifies complexities during the In Preparation stage, you will be notified of any additional fees. You must electronically authorize these fees before the Company proceeds with the filing

14.  Non-Refundable Fees

1. You acknowledge and agree that all fees paid for Services are strictly non-refundable, including without limitation where:
2. the CRA or any authority disputes, reviews, audits, or reassesses the return;
3. a refund is delayed or reduced;
4. the return is rejected due to user error, missing documents, or incomplete information;
5. you change your mind after payment;
6. you fail to respond to requests for additional documentation or clarification; or
7. you request cancellation after Work Has Begun.

For greater certainty, once Work Has Begun, all fees are strictly non-refundable except as expressly stated in Section 10 (Limited Warranty) or as required by applicable law.

15.  CRA Adjustments and Reassessments

You acknowledge and agree that the CRA may reassess, audit, adjust, or otherwise modify your tax filing after submission.

The Company and its service providers are not responsible for CRA reassessments, adjustments, penalties, interest, delays, or enforcement actions that arise from:

1. inaccurate, incomplete, late, or misleading information provided by you;
2. your failure to disclose relevant facts;
3. CRA policy changes, CRA system issues, or CRA administrative decisions;
4. errors in third-party documents or slips provided to you; or
5. circumstances beyond the Company’s reasonable control.
6. CLIENT AUTHORIZATION AND CRA SUBMISSION

You acknowledge and agree that the Company and its authorized service providers may prepare, review, and submit your tax return to the Canada Revenue Agency (“CRA”) as part of the Personal Income Tax Return Services or Business Filing you have selected, based solely on the information and documentation you provide through the Application.

Before any electronic submission is made, you will be provided with a summary of the return and an opportunity to review the information for accuracy. You acknowledge and agree that you are solely responsible for reviewing and confirming that all information contained in the return is complete, accurate, and truthful prior to providing approval.

By completing the digital certification process and providing final approval through the Application (including by clicking any “Approve,” “Confirm,” “Authorize,” or similar button), you expressly authorize the Company and its authorized filing professionals to electronically file your tax return using the applicable EFILE number or filing credentials.

You acknowledge and agree that:

1. the CRA may accept, reject, review, delay, audit, reassess, or request additional information regarding your tax return at any time;
2. submission of a tax return does not guarantee acceptance by the CRA;
3. the CRA may issue reassessments, penalties, or interest for reasons outside of the Company’s control; and
4. the Company is not responsible for any CRA reassessment, adjustment, denial of refund, delay in processing, penalty, interest, or other consequence resulting from incomplete, inaccurate, misleading, or omitted information provided by you.
5.  CRA Rejections, Validation Errors, and Resubmission

1. You acknowledge that the CRA may reject an electronically submitted return due to validation rules, missing information, identity mismatches, duplicated filings, CRA system limitations, or other CRA-controlled reasons.
2. Where a return is rejected due to a technical transmission issue or CRA validation rule that is not caused by inaccurate or incomplete information provided by you, the Company will use commercially reasonable efforts to correct the issue and resubmit the return, provided you promptly cooperate with any reasonable requests for clarification.
3. Where a rejection or resubmission is required due to inaccurate, incomplete, late, inconsistent, or misleading information or documents provided by you, or due to your failure to respond to requests, the Company may treat the resubmission work as additional work and may charge additional fees, which must be accepted and paid before further processing.
4. The Company does not guarantee that any resubmission will be accepted by the CRA.
5. ADDITIONAL RESTRICTIONS: 

This Agreement grants access to and use of the Application and Services only in the manner set forth in this Agreement.

You may not, directly or indirectly:

1. use the Application and Services in any manner other than its intended manner or for the benefit of any third parties, including by making the Application and Services available to perform professional or commercial services for third parties;
2. use or try to use the Application and Services other than to prepare and submit your own tax return(s) and, where applicable, the tax return(s) of your spouse or dependants, and to use the documentation and help services necessary to assist you in completing the process;
3. access the Application and Services to prepare tax returns, schedules, or worksheets on a professional or commercial basis (including for a preparer’s fee or other payment of any kind);
4. copy, reproduce, republish, download, transmit, or distribute in any way material available on or through the Website or Application without the explicit written permission of the Company;
5. remove any proprietary notice, labels, or marks on or in the Application and Services;
6. disable or circumvent any access control or related device, process, or procedure established with respect to the Application and Services, including identity verification requirements;
7. decompile, disassemble, modify, reverse engineer, or attempt to derive the source code for the Application and Services, nor authorize, allow, or enable any other person to do any of the foregoing;
8. distribute, re-distribute, sell, rent, loan, resell, offer for sale, sublicense, assign, or otherwise transfer a copy of the Application and Services or any rights in or to the Application and Services to any other person or entity; or
9. otherwise attempt any actions that would prevent use of the Application and Services by the public.

You are responsible for all use of the Application and Services and for compliance with this Agreement, and any breach of this Agreement by you or any user given access to the Application and Services by you shall be deemed to have been committed by you.

The Company reserves all rights respecting the Application and Services not expressly granted to you in this Agreement.

Without limiting the generality of the foregoing or of any other restriction or requirement contained in this Agreement, you agree that you will not, in connection with the Application and Services, directly or indirectly do or permit any of the following:

1. post, upload, reproduce, distribute, or otherwise transmit any materials or other communications that:
2. are unauthorized or unsolicited commercial communications, junk or bulk communications, or other spam;
3. contain a virus, Trojan horse, worm, or other harmful, disruptive, or surreptitious component;
4. are defamatory, infringing, unlawful, or misleading;
5. are inappropriate, profane, obscene, offensive, vulgar, or indecent;
6. give rise to civil liability or otherwise violate the rights of the Company or any third party;
7. constitute a criminal offence or assist others in engaging in any criminal offence, including fraud; or
8. incite discrimination, hate, or violence toward any person or group;
9. engage in threats, harassment, intimidation, stalking, abuse, or any conduct that violates the legal rights of others;
10. scan or probe another computer system, obstruct or bypass computer identification procedures, or engage in unauthorized computer or network trespass;
11. forge headers or otherwise manipulate any protocols or identifiers used in any system or protocol to disguise the origin of any data transmitted using the Application and Services;
12. impersonate or falsely represent your association with any person, including a representative of the Company;
13. disrupt or threaten the integrity, operation, or security of any service, computer system, or internet system;
14. disable or circumvent any access control or related process or procedure established with respect to the Application and Services;
15. harvest, scrape, extract, gather, collect, or store personal information about others without their express consent; or
16. harvest, scrape, or use any robot, spider, crawler, script, or other automated means or interface not provided by the Company to access the Application and Services or to extract data, collect information, or otherwise interact with the Application and Services.

If you breach any of the above terms, conditions, and restrictions, the Company reserves the right, in its sole discretion, to:

1. delete or otherwise remove any offending materials; and/or
2. immediately terminate your use of the Application and Services and this Agreement.

In the event of such breach and termination, you acknowledge and agree that any amount paid by you for use of the Application and Services may be forfeited and the Company shall not be required to refund any such amount, except as required by applicable law.

5. AVAILABILITY OF THE APPLICATION AND SERVICES

The Company is not responsible for the late filing of your tax return due to any discontinuation of, or interruption in, the Application or the services made available through the Application, including interruptions caused by system maintenance, hosting outages, internet disruptions, cyber incidents, failures of third-party service providers, CRA system unavailability, or any other events beyond the Company’s reasonable control.

You acknowledge that you should file your tax return as early as possible to meet any applicable filing deadlines. The Company does not assume responsibility for monitoring statutory filing deadlines on your behalf unless expressly agreed in writing

You acknowledge and agree that you are responsible for providing all required information and supporting documentation promptly, and that delays caused by incomplete documentation, missing forms, inaccurate information, or failure to respond to requests may delay the completion and submission of your tax return.

For greater certainty, any timelines, turnaround times, processing estimates, or service delivery expectations displayed in the Application (including references to 3-day, 5-day, or 7-day processing timelines) are estimates only and are not guaranteed.

6. INTELLECTUAL PROPERTY RIGHTS. 

The Website, the Application, and all content, software, design, layout, code, features, and functionality made available through them (collectively, the “Platform”) are protected by copyright, trade secret, and other intellectual property laws.

Title to all copyright and other intellectual property rights in and to the Platform are owned by and shall be retained exclusively by the Company and its licensors.

Through your access to or use of the Platform, you acquire no ownership interest in the Platform or any derivative work or component thereof.

The Company and its licensors reserve all rights related to such ownership, including the exclusive right to make derivative works of the Platform and to duplicate, license, offer, perform, and sell the Platform or any part thereof.

You shall not modify, translate, or otherwise create derivative works based on the Platform or any part thereof.

You shall not copy, reproduce, republish, distribute, publicly display, transmit, reverse engineer, decompile, disassemble, or otherwise attempt to derive the source code of the Platform, except to the extent such restriction is prohibited by applicable law.

No right, title, or interest in or to any trademark, service mark, logo, trade name, or brand name of the Company (including the brand name “TUA”) is granted to you under this Agreement.

You agree not to disclose to any person, including any competitor, any trade secrets or other confidential information that you may learn about the Platform, its functionality, or the Company’s internal processes.

You acknowledge and agree that all or portions of the Platform may have been designed and/or developed by third-party licensors and may include software, services, hosting infrastructure, or systems licensed or provided by third parties, including cloud hosting providers.

Such third-party licensors and service providers may be authorized third-party beneficiaries of the applicable licensing agreements and may enforce their rights as permitted by law.

The Company may provide you with a mechanism to provide feedback, ideas, or suggestions about the Platform (“Feedback”). You agree that the Company, in its sole discretion, may use the Feedback you provide in any way, including in future modifications of the Platform and related marketing or promotional materials, without compensation to you.

You hereby grant the Company a perpetual, worldwide, fully transferable, irrevocable, royalty-free license to use, modify, create derivative works from, distribute, display, and otherwise exploit any Feedback you provide.

7. PRIVACY POLICY

Your use of the Website and Application, and any services provided through the Application, is subject to the Company’s Privacy Policy made available to you in full at: Privacy Policy(the “Privacy Policy”).

We may obtain your express consent through electronic means, including by requiring you to check an “I agree” box within the Application, to collect, use, and disclose your personal information for the purposes and in the manner described in the Privacy Policy.

Your consent may also be presumed by an action that you have taken, including creating an account, uploading documents, completing questionnaires, booking a consultation, making a payment, or continuing to use the Application after being made aware of the Privacy Policy.

Any questions about the Privacy Policy, the Company’s information practices, or other aspects of privacy should be directed to the Company at [email protected]

You have the right to request access to and correction of any personal information about you held by the Company by contacting the Company at [email protected].

The Company may update the Privacy Policy from time to time by providing notice of changes by any means the Company determines in its discretion to be reasonable, including posting the updated Privacy Policy on the Website or within the Application, or providing notice through email or an in-app notification.

Your continued use of the Website or Application after the Privacy Policy has been updated means that you have agreed to the amended Privacy Policy. It is your responsibility to periodically review the Privacy Policy to determine your rights and obligations under it at that time.

For greater certainty, the Privacy Policy applies to both the Website (marketing and informational use) and the Application (tax preparation and electronic filing services).

The Application collects sensitive personal information, including SIN, tax and financial information, and government-issued identification, and such information is collected only where required to provide the services requested by you.

Consultation calls are not recorded unless otherwise disclosed.

8. TERMS OF SERVICE FOR ADDITIONAL SERVICES

Additional Services and software features (the “Additional Services”) may be offered to you in connection with your use of the Website and Application.

Additional Services may include, without limitation: express filing services, audit support services, consultation services, document review services, amendment or adjustment requests, and other premium features offered through the Application.

Additional fees may apply, and the Additional Services may be subject to additional terms and conditions specific to such Additional Services.

By purchasing an Additional Service, you are accepting the respective terms and conditions applicable to it, and your use of the Additional Service is conditional on that acceptance.

If you do not agree to the terms and conditions applicable to an Additional Service, then you may not use the Additional Service.

Terms and conditions for each such Additional Service will be presented to you at the time of payment or before the Additional Service is activated within your account.

All fees for Additional Services are non-refundable unless otherwise expressly stated in writing by the Company.

The Company may modify pricing for Additional Services at any time, and the applicable fee will be the fee displayed or presented to you at the time you purchase or activate the Additional Service. For greater certainty, pricing adjustments resulting from complexity or scope review under Section 2.12 are not considered “Additional Services,” but form part of the core tax preparation fee calculation.

9. POST-FILING SERVICES AND CRA REVIEWS

1. Unless expressly included in your invoice, the base fee for Personal Income Tax Return Services or Business Filing covers preparation and submission of the return based on information you provide up to the point of CRA submission. 
2. Post-filing services, including without limitation T1 adjustment requests, responses to CRA reviews or matching letters, audit support, objection support, and additional document review after filing, are Additional Services and may require additional fees and acceptance of additional terms presented within the Application.
3. The Company may refuse post-filing support where doing so would create professional, regulatory, legal, or operational risk, or where you have not provided required documentation.
4.  LIMITED WARRANTY

This Limited Warranty applies only to Personal Income Tax Return Services and Business Filing as defined in Section 2.4, and does not apply to any Additional Services unless expressly stated in writing by the Company. You are responsible for using the Application correctly and are liable for any omissions, errors, or inaccuracies in the information and documents provided by you. You are also responsible for reviewing your return and all summaries before it is submitted to the Canada Revenue Agency (“CRA”) to verify its overall completeness and accuracy.

You acknowledge and agree that the Company relies entirely on the information and documentation you provide through the Application, and that the Company is not responsible for errors, omissions, penalties, interest, reassessments, delays, or denials resulting from incomplete, inaccurate, misleading, or fraudulent information provided by you.

The Company does not guarantee that the CRA will accept any tax return or that any particular refund, benefit, credit, deduction, or tax outcome will be obtained.

The Company warrants only that it will use commercially reasonable efforts to prepare your tax return in accordance with applicable Canadian tax laws and CRA electronic filing requirements, based solely on the information and documentation provided by you.

For greater certainty, any review, preparation, verification, and electronic filing of tax returns may be performed by the Company and/or authorized contractors or affiliated entities engaged by the Company, including the numbered corporation that holds the EFILE registration number used to submit returns to the CRA.

If you believe an error occurred in the preparation of your return caused solely by the Company’s preparation process (and not caused by information or documentation provided by you), you must notify the Company as soon as you become aware of the issue, and in any event no later than thirty (30) days after receiving a CRA Notice of Assessment or Notice of Reassessment relating to the issue.

Your written notice must include a copy of your CRA Notice of Assessment or Notice of Reassessment, a copy of the relevant tax return, and any additional materials reasonably requested by the Company to evaluate and verify your claim.

You authorize the Company to review your Application account, uploaded files, questionnaires, system logs, and tax preparation records in order to evaluate and verify your claim.

If the Company determines, in its sole discretion acting reasonably, that a material preparation error occurred solely due to the Company’s processing (and not due to user-provided information), then the Company’s maximum liability and your exclusive remedy shall be limited to reimbursement of the invoice payment received by the Company from you for the applicable tax year service.

Except as expressly stated in this Agreement, all fees paid are non-refundable.

The Company is not responsible or liable for paying any additional tax liability, CRA reassessments, penalties, interest, audit outcomes, denied claims, reduced refunds, or increased tax owing, except to the extent required by applicable law.

This limited warranty is void if you breach this Agreement, provide false or misleading information, fail identity verification, fail to provide required documents, or use the Application in violation of this Agreement.

For greater certainty, no guarantee or reimbursement applies where the issue results from interpretation differences between tax authorities and the Company’s preparers acting reasonably.

11. NO GUARANTEE OF REFUND, OUTCOME, OR ACCEPTANCE

You acknowledge and agree that the Company does not guarantee:

1. that you will receive a refund;
2. the amount of any refund;
3. that your tax return will be accepted by the CRA or processed within any specific time;
4. that you will receive the maximum refund or minimum tax payable; or
5. that you will not be audited, reassessed, or required to provide further information.

Any estimates, projections, processing timelines, or expected refund outcomes displayed in the Application are for informational purposes only and are not guaranteed. The Company will use commercially reasonable efforts to prepare tax returns in accordance with applicable Canadian tax laws and CRA electronic filing requirements, based solely on the information and documentation provided by you. The Company does not guarantee compliance with any advertised timeline where user delay, incomplete documentation, third-party service provider issues, or government system unavailability occurs.

12. DISCLAIMER OF WARRANTIES

EXCEPT AS EXPRESSLY PROVIDED IN SECTION 10, THE WEBSITE, THE APPLICATION, THE PLATFORM, AND ALL SERVICES PROVIDED OR MADE AVAILABLE THROUGH THE PLATFORM ARE PROVIDED “AS IS” AND “AS AVAILABLE.” TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE COMPANY, ITS AFFILIATES, CONTRACTORS, SERVICE PROVIDERS, LICENSORS, AND THIRD-PARTY PROVIDERS DISCLAIM ALL REPRESENTATIONS, WARRANTIES, AND CONDITIONS, WHETHER EXPRESS, IMPLIED, OR STATUTORY, REGARDING THE PLATFORM AND SERVICES, INCLUDING ANY IMPLIED WARRANTY OR CONDITION OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, QUIET ENJOYMENT, AND NON-INFRINGEMENT. THE COMPANY DOES NOT WARRANT OR PROMISE THAT THE PLATFORM OR SERVICES WILL MEET YOUR REQUIREMENTS, BE UNINTERRUPTED, ERROR-FREE, SECURE, OR FREE FROM DEFECTS, OR THAT ANY DEFECTS WILL BE CORRECTED. THE COMPANY DOES NOT WARRANT OR GUARANTEE THAT ANY TAX RETURN, FORM, DOCUMENT, OR SUBMISSION PREPARED OR GENERATED THROUGH THE APPLICATION WILL BE ACCEPTED BY THE CANADA REVENUE AGENCY (“CRA”) OR ANY OTHER TAX AUTHORITY. THE COMPANY DOES NOT GUARANTEE ANY PARTICULAR TAX OUTCOME, INCLUDING ANY REFUND AMOUNT, BENEFIT, CREDIT, DEDUCTION, OR REDUCTION IN TAX OWING. NOTWITHSTANDING ANYTHING HEREIN TO THE CONTRARY, THE COMPANY DISCLAIMS ANY RESPONSIBILITY FOR THE RELIABILITY OR ADEQUACY OF ANY CHOICES OR DECISIONS YOU MAKE WITH RESPECT TO THE INFORMATION YOU PROVIDE, OR WITH RESPECT TO THE TREATMENT OR PROCESSING OF YOUR TAX INFORMATION THROUGH THE PLATFORM. THE COMPANY AND ITS SERVICE PROVIDERS DISCLAIM RESPONSIBILITY FOR CHANGES IN TAX LAWS, REGULATIONS, CRA ADMINISTRATIVE PRACTICES, OR GOVERNMENT REQUIREMENTS THAT MAY AFFECT YOU. TAX LAWS AND REGULATIONS CHANGE FREQUENTLY AND THEIR APPLICATION MAY VARY BASED ON YOUR PARTICULAR FACTS AND CIRCUMSTANCES.

YOU AGREE THAT YOU ARE RESPONSIBLE FOR REVIEWING ALL INFORMATION, SUMMARIES, RETURNS, DOCUMENTS, AND RESULTS GENERATED THROUGH THE APPLICATION FOR COMPLETENESS AND ACCURACY BEFORE PROVIDING FINAL APPROVAL AND AUTHORIZING SUBMISSION TO THE CRA OR ANY OTHER AUTHORITY. YOU ACKNOWLEDGE THAT YOUR APPROVAL OF A RETURN THROUGH THE CLIENT APPROVAL STAGE CONSTITUTES CONFIRMATION THAT THE INFORMATION REPORTED IS COMPLETE AND CORRECT TO THE BEST OF YOUR KNOWLEDGE AND THAT NO MATERIAL INFORMATION HAS BEEN OMITTED. 

THE PLATFORM IS A TAX PREPARATION AND SERVICE DELIVERY TOOL AND DOES NOT CONSTITUTE LEGAL ADVICE. ANY SUPPORT PROVIDED THROUGH THE PLATFORM, BY EMAIL, PHONE, OR OTHERWISE, IS PROVIDED FOR INFORMATIONAL AND SERVICE DELIVERY PURPOSES ONLY AND DOES NOT CONSTITUTE LEGAL, FINANCIAL PLANNING, OR INVESTMENT ADVICE. IT IS YOUR RESPONSIBILITY TO RECOGNIZE THE LIMITS OF YOUR OWN TAX KNOWLEDGE AND TO SEEK OUTSIDE ADVICE AND PROFESSIONAL SERVICES AS NECESSARY. THE COMPANY IS NOT RESPONSIBLE FOR ANY CRA OR OTHER TAX AUTHORITY AUDIT, REVIEW, DISALLOWANCE, REASSESSMENT, ADJUSTMENT, PENALTY, OR INTEREST, INCLUDING WHERE SUCH OUTCOMES RESULT FROM INFORMATION PROVIDED BY YOU OR FROM CRA ADMINISTRATIVE DISCRETION. THE COMPANY IS NOT RESPONSIBLE FOR ANY DAMAGES RESULTING FROM THE USE OR MISUSE OF THE PLATFORM, INCLUDING ANY TAXES, PENALTIES, OR INTEREST CHARGES ASSESSED BY THE CRA OR OTHER TAX AUTHORITY, EXCEPT TO THE EXTENT REQUIRED BY APPLICABLE LAW.

NO ORAL OR WRITTEN INFORMATION OR ADVICE GIVEN BY THE COMPANY OR ANY OF ITS SERVICE PROVIDERS SHALL INCREASE THE SCOPE OF THESE DISCLAIMERS OR CREATE ANY NEW REPRESENTATIONS, WARRANTIES, OR CONDITIONS IN CONNECTION WITH THE PLATFORM OR SERVICES. YOU ACKNOWLEDGE THAT CERTAIN FORMS, DOCUMENTS, OR LETTERS GENERATED THROUGH THE PLATFORM MAY NOT BE APPROPRIATE FOR ALL USERS OR ALL CIRCUMSTANCES, AND IF YOU ARE UNSURE WHETHER A PARTICULAR DOCUMENT IS SUITABLE OR LEGALLY EFFECTIVE, YOU SHOULD CONSULT A QUALIFIED PROFESSIONAL BEFORE RELYING UPON IT.

NOTHING IN THIS AGREEMENT IS INTENDED TO EXCLUDE OR LIMIT ANY RIGHTS OR REMEDIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE CONSUMER PROTECTION LAWS.

13. LIMITATIONS ON LIABILITY AND DAMAGES

UNLESS EXPRESSLY STATED TO THE CONTRARY IN THIS AGREEMENT, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW,  YOUR EXCLUSIVE REMEDY AND THE ENTIRE CUMULATIVE LIABILITY OF THE COMPANY AND ITS AFFILIATES, CONTRACTORS, SERVICE PROVIDERS, LICENSORS, AND THIRD-PARTY PROVIDERS ARISING FROM OR RELATING TO THIS AGREEMENT (INCLUDING WITHOUT LIMITATION WITH RESPECT TO YOUR USE OF THE WEBSITE, APPLICATION, PLATFORM, OR SERVICES), OR ANY TAX PREPARATION OR FILING WORK, WHETHER IN CONTRACT, TORT, NEGLIGENCE, MISREPRESENTATION, STRICT LIABILITY, BREACH OF STATUTORY DUTY, OR OTHERWISE, SHALL NOT EXCEED THE TOTAL INVOICE AMOUNT ACTUALLY PAID BY YOU TO THE COMPANY FOR THE SPECIFIC SERVICES GIVING RISE TO THE CLAIM. FOR GREATER CERTAINTY, THE COMPANY’S MAXIMUM LIABILITY SHALL NOT EXCEED THE TOTAL AMOUNT OF FEES ACTUALLY PAID BY YOU TO THE COMPANY FOR THE TAX YEAR OR SERVICE TRANSACTION TO WHICH THE CLAIM RELATES.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT WILL THE COMPANY AND/OR ITS SERVICE PROVIDERS, AND THEIR RESPECTIVE OFFICERS, DIRECTORS, REPRESENTATIVES, EMPLOYEES, AGENTS, SUCCESSORS, ASSIGNS, OR AFFILIATES BE LIABLE, REGARDLESS OF THE FORM OF ACTION, WHETHER IN CONTRACT OR IN TORT INCLUDING NEGLIGENCE, GROSS NEGLIGENCE, STRICT LIABILITY, PRODUCT LIABILITY, BREACH OF PRIVACY, OR OTHERWISE, FOR ANY INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES, ECONOMIC LOSS, LOST DATA, LOST PROFITS OR BUSINESS, LOSS OF USE, LOSS OF GOODWILL, LOSS OF PRIVACY, TELECOMMUNICATION FAILURES, CORRUPTION OR THEFT OF DATA, OR FOR ANY CLAIM OR DEMAND AGAINST YOU BY ANY OTHER PARTY, EVEN IF THE COMPANY AND/OR ITS SERVICE PROVIDERS HAS OR HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. YOU AGREE THAT THE COMPANY AND/OR ITS SERVICE PROVIDERS WILL NOT AT ANY TIME HAVE ANY ADDITIONAL LIABILITY FOR ANY CLAIM, CAUSE OF ACTION, LOSS, OR INJURY THAT YOU OR ANY OTHER PERSON MAY HAVE AS A RESULT OF: (1) THE USE OF, OR INABILITY TO USE, THE PLATFORM; (2) YOUR USE OF ANY DOCUMENTS, SUMMARIES, REPORTS, RETURNS, LETTERS, OR NOTICES GENERATED THROUGH YOUR USE OF THE PLATFORM; (3) ANY CRA OR OTHER TAX AUTHORITY AUDIT, REVIEW, DENIAL, REASSESSMENT, ADJUSTMENT, PENALTY, INTEREST CHARGE, OR ENFORCEMENT ACTION; (4) YOUR FAILURE TO CONSULT OR RETAIN A QUALIFIED PROFESSIONAL WITH RESPECT TO ANY TAX, LEGAL, FINANCIAL, OR COMPLIANCE MATTER; (5) CONNECTION OR TOLL CHARGES FOR USING THE PLATFORM; OR (6) ANY FEES, COSTS, OR EXPENSES ARISING OUT OF SUPPORT FOR THE PLATFORM OR SERVICES.

NOTWITHSTANDING ANYTHING IN THIS AGREEMENT, THE COMPANY HAS NO RESPONSIBILITY OR LIABILITY FOR DAMAGES OR CLAIMS RELATING TO ANY MISUSE OF THE PLATFORM, INCLUDING ANY USE OF THE PLATFORM CONTRARY TO THIS AGREEMENT OR FOR FRAUDULENT PURPOSES. FOR GREATER CERTAINTY, THE COMPANY SHALL NOT BE LIABLE FOR ANY DAMAGES, LOSSES, OR CLAIMS ARISING FROM OR RELATING TO DELAYS CAUSED BY INCOMPLETE DOCUMENTATION, USER ERROR, USER MISREPRESENTATION, IDENTITY VERIFICATION FAILURE, THIRD-PARTY SERVICE PROVIDER OUTAGES, OR CRA SYSTEM DOWNTIME.

YOU AGREE THAT THE ESSENTIAL PURPOSES OF THIS AGREEMENT CAN BE FULFILLED EVEN WITH THESE LIMITATIONS ON LIABILITY. YOU ACKNOWLEDGE THAT THE COMPANY WOULD NOT BE ABLE TO PROVIDE THE PLATFORM AND SERVICES ON AN ECONOMICAL BASIS WITHOUT THESE LIMITATIONS.

NOTHING IN THIS AGREEMENT SHALL LIMIT OR EXCLUDE LIABILITY THAT CANNOT BE LIMITED OR EXCLUDED UNDER APPLICABLE LAW, INCLUDING LIABILITY FOR FRAUD OR WILLFUL MISCONDUCT WHERE SUCH LIMITATION IS PROHIBITED.

NOTHING IN THIS AGREEMENT IS INTENDED TO EXCLUDE OR LIMIT ANY RIGHTS OR REMEDIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE CONSUMER PROTECTION LAWS.

CRA PENALTY EXCLUSION: THE COMPANY IS NOT LIABLE FOR ANY CRA-IMPOSED INTEREST, PENALTIES, OR REASSESSMENTS RESULTING FROM (i) YOUR FAILURE TO THOROUGHLY REVIEW THE FINAL TAX SUMMARY BEFORE APPROVAL; (ii) INACCURATE OR INCOMPLETE DATA PROVIDED BY YOU; OR (iii) CRA ADMINISTRATIVE DELAYS OR SYSTEM OUTAGES. 

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE COMPANY SHALL NOT BE LIABLE FOR ANY LOSS, TAX LIABILITY, PENALTY, INTEREST, OR FINANCIAL CONSEQUENCE ARISING FROM DECISIONS MADE BY THE USER FOLLOWING A CONSULTATION SERVICE.

14. COMMUNICATION IN CONNECTION WITH THE PLATFORM

The Company may use a variety of methods (e.g., email, SMS (text), in-app notifications, chat, and phone) to communicate with you in connection with the Website, Application, and Services.

You may be required to provide various contact information, including your mobile phone number, email address, and other contact details, depending on the method of communication used.

Standard message and data rates from your provider may apply.

The Company may use third-party communication providers, including Twilio or similar service providers, to send service-related communications such as verification codes, appointment confirmations, status updates, reminders, and support communications.

You acknowledge and agree that your consent may be required before certain communications are sent to you, and that you may be required to provide express consent as part of the account creation or registration process within the Application.

The Company does not send sensitive tax documents, tax slips, government identification documents, or client-uploaded tax materials by email. You must not send your tax information or any tax documents, including receipts, government-issued identification, SIN information, tax slips, or other confidential documentation, to the Company or its representatives by email.

All tax documentation must be submitted through the Application only.

You agree the Company may contact you via email, SMS, and in-app notifications for service-related communications such as account verification, document requests, invoices, status updates, and submission confirmations. These communications are not promotional. Where required by law, you may withdraw consent to SMS by following the instructions provided in the message or by contacting support, subject to the understanding that withdrawal may limit the Company’s ability to deliver Services.

15. SECURITY AND CONFIDENTIALITY

You are the only person authorized to use your user identification and password, and you bear full responsibility for preserving their confidentiality and for the risk involved in divulging such information.

You are responsible for maintaining the confidentiality of your login credentials and for all activity that occurs under your account.

The Company will not release your user ID and password to any person.

The files you submit and receive using the Application contain personal and confidential tax data that must be protected, and it is your sole responsibility to protect these files from violation, theft, unauthorized access, or corruption.

You acknowledge that the tax information you provide is stored on the Company’s secure servers and/or the servers of its authorized service providers, including cloud hosting providers such as Amazon Web Services (“AWS”), with data hosted in Canada, and you agree to allow the Company and its service providers to keep secure copies of the information you have provided, for such period of time as the Company, subject to applicable law, determines is reasonable.

You acknowledge and agree that certain personal information and sensitive personal information (including SIN, tax and financial information, government-issued identification, and facial verification images) may be stored and processed within the Application for the purposes of identity verification, tax preparation, and electronic filing.

If you decide not to proceed with completing registration, identity verification, payment, or submission of your tax return, the Company may delete your information in accordance with its data retention practices and Privacy Policy, subject to applicable legal requirements.

The Company will not sell your personal information or use it in any way except as described in the Privacy Policy and as reasonably necessary to provide the Services, including providing technical assistance, securely storing your information, and maintaining system backups.

You understand and agree that you are solely responsible for all computer, password, device, and network security on any device you use to access the Website or Application, including but not limited to maintaining reasonable security measures such as a firewall, antivirus software, and device security settings.

You must sign out of your account when you are not using the Application on your device.

The Company may offer account security tools such as multi-factor authentication, verification codes, and login monitoring. You agree to cooperate with reasonable security measures implemented by the Company.

If you require the Company’s assistance in using the Application, you understand and agree that the Company may contact you by telephone, in-app communication, or email to obtain your consent to access or review your account information for troubleshooting and support purposes.

The Company may access your account information and system logs only as reasonably necessary to provide technical support, verify compliance, prevent fraud, and protect system integrity.

If the Company needs to submit any non-confidential information to you, it may do so either by posting such information on the Website or within the Application, or by email to registered users.

The Company will not be liable if information provided by email is lost, intercepted, altered, delayed, or misused by a third party.

You agree that the Company is not required to contact you in any other manner whatsoever.

16. STORAGE OF YOUR TAX RETURN FILE. 
    1.  Electronic Filing and CRA Compliance

You acknowledge and agree that electronic filing of tax returns through the Application is performed using Canada Revenue Agency (“CRA”)-authorized electronic filing credentials.

You acknowledge and agree that, after you upload your documents and complete the required steps in the Application, your information will be reviewed, and your tax return will be prepared by authorized accountants, contractors, and administrative personnel engaged by the Company.

You acknowledge and agree that electronic submission of your return to the CRA is performed by the Company’s authorized filing partner(s) or service provider(s) acting on the Company’s behalf, including the entity that holds the CRA EFILE registration number used for submission.

No tax return will be electronically submitted to the CRA unless and until you have completed the required review and approval steps through the Application, including providing all required certifications and consents, and paying all applicable fees.

You acknowledge and agree that electronic filing is subject to CRA system availability, CRA validation checks, CRA processing requirements, and CRA acceptance criteria. The Company does not guarantee that the CRA will accept any return or that any return will be processed within a particular timeframe.

The CRA may request additional information or supporting documentation at any time, including after submission. You agree to cooperate promptly with any reasonable request for additional information or documentation required to respond to CRA inquiries.

For greater certainty, the Company is not responsible for any CRA delay, review, audit, reassessment, adjustment, penalty, or interest charge arising after submission, except to the extent required by applicable law.

2. Support

The Company may provide technical support and customer service in connection with the Application and Services through telephone, chat, the Website, the Application, and/or email.

The Company may offer certain support services at no additional charge and may also offer enhanced support services, consultation services, audit support, express filing options, or other Additional Services for an additional fee.

Except as expressly stated in this Agreement, the Company does not guarantee any specific response time for support requests.

The Company is not obligated to provide support where a user is in breach of this Agreement, has failed identity verification, has provided incomplete information, or has engaged in abusive or inappropriate conduct.

3. Storage / Deletion of Your Tax Return File

The Company may store and maintain your tax return files, uploaded documents, questionnaire responses, identity verification materials, invoices, and related records in accordance with its Privacy Policy and its internal data retention policies.

You acknowledge and agree that the Company may be required to retain certain information and documentation for legal, regulatory, audit, compliance, and record-keeping purposes, including CRA record retention requirements.

Accordingly, you may not be able to delete certain information from your account upon request, and the Company may refuse deletion where retention is required by applicable law or where the information is reasonably required to establish, exercise, or defend legal rights.

Where permitted by law and where retention is not required, the Company may delete personal information upon request in accordance with its Privacy Policy.

You acknowledge and agree that you are solely responsible for downloading and retaining copies of your tax returns, summaries, notices, receipts, and supporting documentation made available through the Application.

The Company does not guarantee that your tax return file will remain accessible through the Application indefinitely, and access may be limited after a reasonable period of time, subject to applicable legal requirements.

The Company is not responsible for restoring deleted files or account information where deletion was permitted and completed.

The Company may retain non-personally identifiable or anonymized information for analytics, security monitoring, system improvement, or business purposes, in accordance with applicable law.

4.  Record Retention and CRA Compliance

You acknowledge and agree that the Company may retain tax-related information, documents, invoices, approvals, certifications, and filing records for the period required under applicable tax laws, CRA requirements, professional standards, audit requirements, and internal compliance obligations.

You acknowledge that you may not be entitled to deletion of such records upon request where retention is legally required.

5. Authorization For Third-Party Filing

If you request that the Company prepare or submit a return for another individual (including a spouse or dependant), you represent and warrant that you have obtained all required consents and authorizations from that individual and that you are legally permitted to provide their information through the Application. The Company may require additional confirmations, consents, or authorizations before proceeding. You acknowledge that the Company and its service providers may be required to retain proof of authorization and related records for compliance and recordkeeping purposes.

6.  Government System Availability

You acknowledge and agree that CRA online services, EFILE systems, and related government portals may be unavailable from time to time, including due to maintenance or outages, and that the Company shall not be responsible for such unavailability.

If CRA electronic filing is unavailable, the Company may delay submission until services resume, or may require alternative filing methods where permitted by law.

7. Export Restrictions

The Application is provided solely for lawful purposes and use. You shall be solely responsible for, and agree to comply with, all applicable laws, statutes, ordinances, and regulations.

You agree not to access or use the Application in violation of Canadian laws, including laws relating to sanctions, export controls, or prohibited jurisdictions.

17. COMPLAINTS AND ISSUE RESOLUTION

If you have any complaint or concern regarding the Services, you agree to notify the Company promptly through the support contact listed in the Application before initiating any formal complaint, legal proceeding, or regulatory escalation. The Company may require reasonable time to investigate the matter and request supporting documentation from you. You acknowledge and agree that failure to cooperate in an investigation may limit the Company’s ability to address your complaint.

18. ARBITRATION. 

Except for matters that are expressly excluded from arbitration hereunder, any controversy, dispute, disagreement, or claim arising out of, relating to or in connection with this Agreement or any breach thereof, including any question regarding its existence, validity, or termination, shall be finally and conclusively resolved by binding arbitration under the Simplified Arbitration Rules of the ADR Institute of Canada (ADRIC). The following provisions shall govern any arbitration hereunder:

1. The legal seat and place of arbitration shall be Toronto, Ontario, Canada.
2. The arbitration shall be conducted by three (3) arbitrators. Each party shall appoint one (1) arbitrator within twenty (20) days of receipt by the respondent of the request for arbitration. If a party fails to appoint its arbitrator within that time, the appointment shall be made by ADRIC in accordance with the Simplified Arbitration Rules. The two party-appointed arbitrators shall, within fourteen (14) days after the appointment of the second arbitrator, appoint a third arbitrator who shall act as the presiding arbitrator (chair). If the two party-appointed arbitrators do not agree on the presiding arbitrator within that period, the presiding arbitrator shall be appointed by ADRIC in accordance with the Simplified Arbitration Rules.
3. The language of the arbitration, including all hearings, submissions, documentation, and the award, shall be English.
4. The parties shall share equally the arbitrator’s fees and administrative costs, unless the arbitrator determines otherwise in the final award. Each party shall bear its own legal fees and expenses, subject to any award of costs permitted under applicable law or the applicable arbitration rules.
5. The decision and award of the arbitrator shall be final and binding on the parties, and judgment upon the award may be entered in any court of competent jurisdiction. The arbitrator shall have no authority to award punitive or exemplary damages unless required by applicable law.
6. The arbitration shall be governed by the laws of the Province of Ontario and the federal laws of Canada applicable therein. 
7. The arbitration proceedings, including all hearings, documents, evidence, submissions, and the award, shall be confidential and shall not be disclosed except as required by law or for the purposes of enforcement of the arbitral award. 

Notwithstanding the foregoing, the Company may seek injunctive relief or equitable relief in a court of competent jurisdiction where necessary to protect its intellectual property rights, confidential information, or security systems.

Notwithstanding the foregoing, nothing in this section shall prevent you, as a consumer within the meaning of the Consumer Protection Act, 2002 (Ontario), from commencing an action in the Ontario Small Claims Court or from exercising any rights provided under applicable consumer protection legislation, including the right to participate in a class proceeding where permitted by law. To the extent mandatory arbitration is prohibited by applicable law, such provisions shall not apply.

Collection / Payment Proceedings. Notwithstanding the foregoing, the Company may commence legal proceedings in a court of competent jurisdiction in Ontario solely for the purpose of collecting amounts owed by you to the Company, enforcing unpaid invoices, or enforcing payment obligations, and you hereby irrevocably attorn to the jurisdiction of the courts of Ontario for such purposes.

19. INDEMNIFICATION.

To the maximum extent permitted by applicable law, you agree to indemnify, defend, and hold harmless the Company Parties from and against any and all claims, actions, proceedings, demands, losses, liabilities, damages, judgments, settlements, fines, penalties, interest, costs, and expenses (including reasonable legal fees and disbursements on a full indemnity basis) arising out of or relating to:

1. your breach of this Agreement;
2. your misuse of the Application, Website, Platform, or Services;
3. your violation of any applicable law, regulation, or CRA requirement;
4. any false, misleading, incomplete, inaccurate, unlawful, or fraudulent information or documentation provided or uploaded by you;
5. your failure to provide required information or supporting documentation in a timely manner;
6. any CRA or governmental inquiry, review, audit, reassessment, penalty, interest charge, or enforcement action arising from information you provided;
7. any infringement or violation of third-party rights caused by your submissions or your use of the Platform;
8. unauthorized access to your account caused by your failure to maintain confidentiality of your login credentials; and
9. any chargeback, payment reversal, or payment dispute initiated by you for amounts properly charged under this Agreement, to the extent permitted by applicable law.
10. TERMINATION.

Without prejudice to any other rights or remedies available to the Company, the Company may suspend or terminate this Agreement, your account, and/or your access to the Application, Services (including Core Services and Additional Services), without notice or liability, if the Company reasonably believes that:

1. you have breached or are attempting to breach this Agreement;
2. you have provided false, incomplete, misleading, inaccurate, or fraudulent information;
3. you have failed identity verification requirements;
4. you have attempted to misuse, interfere with, disrupt, exploit, or reverse engineer the Application;
5. you have violated any restriction set out in this Agreement, including restrictions relating to prohibited use, unauthorized access, or misuse of the Application;
6. your conduct creates risk of harm, liability, reputational damage, regulatory exposure, or security risk to the Company or any Company Party; or
7. continued provision of Services to you is not commercially feasible or is not permitted by applicable law.

Upon termination, you must immediately cease all access to and use of the Application and Services.

For greater certainty, termination of this Agreement does not affect any rights or obligations that accrued prior to termination, including payment obligations, indemnification obligations, and any limitation of liability provisions.

You acknowledge and agree that, except as required by applicable law, termination does not entitle you to any refund, reimbursement, or credit of any fees paid to the Company, and all fees paid are strictly non-refundable.

The Company may retain and store your information and documentation in accordance with its Privacy Policy and applicable legal retention requirements, including CRA recordkeeping obligations.

All provisions of this Agreement which by their nature should survive termination shall survive, including without limitation indemnification obligations, disclaimers, limitations of liability, dispute resolution provisions, and confidentiality obligations.

21. Force Majeure (INCLUDING TIMELINE PROTECTION CLAUSE FOR 3-DAY / 7-DAY PROCESSING)

The Company shall not be liable for any failure, delay, interruption, or inability to perform any obligation under this Agreement, or to provide any Services within estimated timelines, where such failure or delay is caused by circumstances beyond the Company’s reasonable control.

Without limiting the generality of the foregoing, Force Majeure events include:

1. acts of God, fire, flood, earthquake, severe weather, or other natural disasters;
2. war, terrorism, civil unrest, or public emergencies;
3. labour disputes, strikes, lockouts, or shortages of personnel;
4. pandemics, public health restrictions, or governmental shutdowns;
5. interruption, outage, or failure of internet, telecommunications, hosting services, cloud infrastructure, or data centres;
6. cyber incidents, ransomware attacks, denial-of-service attacks, hacking incidents, or security events;
7. interruption or unavailability of CRA systems, EFILE systems, Revenu Québec systems, or other government systems or portals;
8. delays caused by third-party service providers (including identity verification providers, payment processors, hosting providers, or subcontracted professionals);
9. changes in law, CRA policies, CRA system requirements, or regulatory compliance obligations; or
10. any other event beyond the Company’s reasonable control.
11. seasonal maintenance, ‘blackout periods,’ or ‘system conversion windows’ of the CRA E-File and ReFILE systems (which typically occur annually between late January and late February). 

You acknowledge that the 7-day or Express processing timelines are strictly suspended during these periods of government system unavailability. You acknowledge and agree that any processing timelines advertised through the Website or Application, including references to “Express Filing (3–5 business days)” or “Standard Processing (7 business days),” are estimates only and are not guaranteed. 

Where a Force Majeure event occurs, the Company shall be entitled to suspend, delay, or extend performance and processing timelines without liability, and the Company shall not be responsible for any loss, penalty, missed deadline, interest charge, CRA reassessment, or other damages arising from such delay. 

You acknowledge and agree that you remain responsible for meeting all CRA filing deadlines and obligations, and you are encouraged to provide complete documentation and respond promptly to requests in order to minimize delays. The Company is not liable for delays caused by the seasonal unavailability of CRA E-File systems or government maintenance periods

22. OTHER / GENERAL (FULL REDRAFT)
23. Third-Party Links and Services

From time to time, the Website and/or Application may contain links to third-party websites, platforms, tools, services, or resources, including payment processors, identity verification providers, cloud hosting providers, CRA-related portals, or other external websites (collectively, “Third-Party Services”).

The Company does not control Third-Party Services and is not responsible for the availability, content, accuracy, legality, privacy practices, or security of any Third-Party Services.

The Company does not endorse, warrant, or guarantee any Third-Party Services or any information, product, or service provided through Third-Party Services.

You acknowledge and agree that your access to and use of Third-Party Services is at your own risk, and the Company shall not be liable for any damages, losses, delays, service interruptions, data loss, privacy breaches, or other harm arising from or relating to your access to or use of Third-Party Services.

2. Governing Law

This Agreement shall be governed by and construed in accordance with the laws of the Province of Ontario and the federal laws of Canada applicable therein, without regard to conflict of law principles.

3. Entire Agreement

This Agreement, together with any documents incorporated by reference (including the Privacy Policy, and any additional terms presented to you through the Application relating to Additional Services), constitutes the entire agreement between you and the Company with respect to your access to and use of the Website, Application, and Services.

This Agreement supersedes all prior and contemporaneous communications, discussions, representations, negotiations, understandings, or agreements, whether oral or written, relating to the Website, Application, and Services.

No statement, representation, or promise made by any employee, contractor, or representative of the Company shall be binding unless expressly included in this Agreement.

4. Amendments

The Company may update this Agreement from time to time. If changes are material, the Company will provide notice within the Application or by email, and may require you to re accept the updated Agreement before continued use of the Application or Services. Continued use after notice and, where required, re acceptance, constitutes acceptance of the updated Agreement. If you do not agree to the updated Agreement, your sole remedy is to discontinue use of the Website, Application, and Services.

5.  Waiver

No waiver of any provision of this Agreement shall be effective unless made in writing and signed by an authorized representative of the Company.

The failure of the Company to enforce any right or provision of this Agreement shall not constitute a waiver of such right or provision.

6. Severability

If any provision of this Agreement is held to be invalid, illegal, or unenforceable by a court or tribunal of competent jurisdiction, that provision shall be deemed severed and shall be interpreted to the maximum extent permitted by law to reflect the original intent of the parties.

The remaining provisions shall remain in full force and effect.

7. Notices

Any notices, requests, complaints, or legal communications required under this Agreement must be delivered to the Company in writing using the contact information provided in the Application or on the Website, including the contact information set out in the “Contact” section of this Agreement.

Notices shall be deemed received once actually received by the Company, as confirmed through written confirmation or delivery receipt.

The Company may provide notices to you through the Application, email, or other electronic means associated with your account.

8. Assignment

The Company may assign, transfer, subcontract, or otherwise delegate its rights and obligations under this Agreement, in whole or in part, without notice to you.

You may not assign or transfer your rights or obligations under this Agreement without the prior written consent of the Company.

Any attempted assignment by you without consent shall be null and void.

9. Survival

All provisions of this Agreement which by their nature are intended to survive termination or expiration shall survive, including, without limitation, indemnification, limitation of liability, disclaimers, governing law, arbitration, confidentiality, user obligations, payment obligations, and any provisions relating to retention of records.

10. Payment

You agree to pay all applicable fees for Services and Additional Services using the payment methods made available through the Application.

Except as expressly stated in this Agreement, all fees paid are non-refundable.

11. Acknowledgement

BY ACCESSING OR USING THE APPLICATION OR SERVICES, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTAND, AND AGREE TO BE BOUND BY THIS AGREEMENT.

12. No Legal Advice

The Company does not provide legal advice. Any information provided through the Application, Website, communications, or Services is provided for tax preparation and administrative filing purposes only and should not be relied upon as legal advice. You should consult a lawyer or qualified professional where legal advice is required.

13. Geographic Availability

The Application and Services are intended for users located in Canada, excluding Quebec, unless and until the Company expressly makes the Services available in Quebec under updated terms.

14. Contact Information

1. Support: For general support inquiries, you may contact the Company at [email protected] or use in-app support tools, where available.
2. Privacy: Privacy inquiries and requests for access or correction may be submitted to [email protected], as set out in the Privacy Policy.
3. Legal Notices: Legal notices under this Agreement must be delivered in writing to: [email protected]  
4. The Company may update its contact information by posting updated information within the Application or on the Website.