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, 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The information and material on this Website may be changed, withdrawn, or terminated at any time in our sole discretion without notice.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. 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:
- your computer and browser may temporarily store or cache copies of materials being accessed and viewed; and
- a reasonable number of pages of the Website may be printed solely for your own personal use.
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 or use 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.
Conditions of Use and User Submissions and Site Content Standards
As a condition of your access and use, you agree that you may use the Website only for lawful purposes and in accordance with these Terms and Conditions.
The following content standards apply to any and all content, material, and information a user submits, posts, publishes, displays, or transmits (collectively, "submit") to the Website, to other users or other persons (collectively, "User Submissions") and any Interactive Functions. Any and all User Submissions must comply with all applicable federal, provincial, local, and international laws, regulations, and terms of service.
Without limiting the foregoing, you warrant and agree that your use of the Website and any User Submissions shall not:
- 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.
- 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.
- 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.
- 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.
- Involve, provide, or contribute any false, inaccurate, or misleading information.
- Include sending, knowingly receiving, uploading, downloading, using, or reusing any material that does not comply with the User Submissions and Site Content Standards.
- 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).
- 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.
- 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.
- Cause annoyance, inconvenience, or needless anxiety or be likely to upset, embarrass, or quite any other person.
- Promote any illegal activity, or advocate, promote, or assist any unlawful act.
- Give the impression that they originate from or are endorsed by us or any other person or entity, if this is not the case.
User Submissions: Grant of Licence
The Website and Application are not intended to function as public forums. Any information you submit through forms, uploads, or messaging features is provided for service-related, recruitment, or administrative purposes only.
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 the purpose of providing the services you request, administering your account, or evaluating your recruitment submission, according to your privacy settings and/or as set out in our Privacy Policy.
You understand and agree that you, not the Company nor its subsidiaries, affiliates, nor their respective directors, officers, employees, agents, service providers, contractors, licensors, licensees, successors, or assigns, 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:
- 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 the 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 SUBSIDIARIES, AFFILIATES, AND THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUCCESSORS, AND ASSIGNS 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.
No Reliance
The content on our Website is provided for general information purposes only. It is not intended to amount to professional advice on which you should rely. You must obtain more specific or professional advice before taking, or refraining from, any action or inaction on the basis of the content on our site.
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 neither the Company nor its subsidiaries, affiliates, and their respective directors, officers, employees, agents, service providers, contractors, licensors, licensees, successors, or assigns have any responsibility or liability whatsoever for your use of this 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 of the Company. Neither the Company nor its subsidiaries, affiliates, and their respective directors, officers, employees, agents, service providers, contractors, licensors, licensees, successors, or assigns have any responsibility or liability whatsoever to you, or any third party, for the content or accuracy of any third-party materials.
Privacy
By submitting your personal information and using our Website, you consent to the collection, use, reproduction, hosting, transmission, and disclosure of any such user content submissions in compliance with our Privacy Policy, as we deem necessary for use of the Website and provision of services.
By using this Website, you are consenting to the use of cookies which allow a server to recall previous requests or registration and/or IP addresses to analyze website use patterns. You can set your browser to notify you before you receive a cookie, giving you the chance to decide whether to accept it. You can also set your browser to turn off cookies. If you do, however, some areas of the Website may not function adequately. For more information on this automated information gathering practices, see our Privacy Policy.
Third-Party Websites
For your convenience, this Website may provide links or pointers to third-party sites. 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 for such sites or for any loss or damage that may arise from your use of them. You are subject to any terms and conditions of such third-party sites.
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 you are linking must comply in all respects with the User Submissions and Site Content Standards. You agree to cooperate with us in causing any unauthorized framing or linking immediately to stop.
Geographic Restrictions
The owner of the Website is based in Ontario, Canada. We provide this Website for use only by persons located in Canada. This Website is not intended for use in any jurisdiction where its use is not permitted. 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.
Disclaimer of Warranties
YOU UNDERSTAND AND AGREE THAT YOUR USE OF THE WEBSITE, ITS CONTENT, AND ANY SERVICES 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 OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. THE FOREGOING DOES NOT AFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.
NEITHER THE COMPANY NOR ITS SUBSIDIARIES, AFFILIATES, OR THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUCCESSORS, OR ASSIGNS MAKE ANY WARRANTY, REPRESENTATION, OR ENDORSEMENT WITH RESPECT TO THE COMPLETENESS, SECURITY, RELIABILITY, SUITABILITY, ACCURACY, CURRENCY, OR AVAILABILITY OF THE WEBSITE OR ITS CONTENTS. WITHOUT LIMITING THE FOREGOING, NEITHER THE COMPANY NOR ITS SUBSIDIARIES, AFFILIATES, OR THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUCCESSORS, OR ASSIGNS REPRESENT OR WARRANT THAT THE WEBSITE, ITS CONTENT, OR ANY SERVICES OR ITEMS FOUND OR ATTAINED THROUGH THE WEBSITE WILL BE ACCURATE, RELIABLE, ERROR-FREE, OR UNINTERRUPTED, THAT DEFECTS WILL BE CORRECTED, THAT OUR 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 or data available for downloading from the internet or the Website will be free of viruses or other destructive code. You are solely and entirely responsible for your use of the Website and your computer, internet, and data security. To the fullest extent provided by law, we will not be liable for any loss or damage caused by denial-of-service attack, distributed denial-of-service attack, overloading, flooding, mailbombing, or crashing, viruses, trojan horses, worms, logic bombs, or other technologically harmful material that may infect your computer equipment, computer programs, data, or other proprietary material due to your use of the Website or any services or items found or attained through the Website or to your downloading of any material posted on it, or on any website linked to it.
Limitation on Liability
EXCEPT WHERE SUCH EXCLUSIONS ARE PROHIBITED BY LAW, UNDER NO CIRCUMSTANCE WILL THE COMPANY NOR ITS SUBSIDIARIES, AFFILIATES OR THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUCCESSORS, OR ASSIGNS BE LIABLE FOR NEGLIGENCE, GROSS NEGLIGENCE, NEGLIGENT MISREPRESENTATION, FUNDAMENTAL BREACH, DAMAGES OF ANY KIND, UNDER ANY LEGAL THEORY, INCLUDING ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, INCLUDING, BUT NOT LIMITED TO, PERSONAL INJURY, PAIN AND SUFFERING, EMOTIONAL DISTRESS, LOSS OF REVENUE, LOSS OF PROFITS, LOSS OF BUSINESS OR ANTICIPATED SAVINGS, LOSS OF USE, LOSS OF GOODWILL, LOSS OF DATA, AND WHETHER CAUSED BY TORT (INCLUDING NEGLIGENCE), 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 WEBSITES OR SUCH OTHER THIRD-PARTY WEBSITES, NOR ANY WEBSITE CONTENT, MATERIALS, POSTING, OR INFORMATION THEREON EVEN IF THE PARTY WAS ALLEGEDLY ADVISED OR HAD REASON TO KNOW.
Indemnification
To the maximum extent permitted by applicable law, you agree to defend, indemnify, and hold harmless the Company, its subsidiaries, affiliates, and their respective directors, officers, employees, agents, service providers, contractors, licensors, suppliers, successors, and assigns from and against any claims, liabilities, damages, judgments, awards, losses, costs, expenses, or fees (including reasonable attorneys' fees) arising out of or relating to your breach of these Terms and Conditions or your use of the Website, including, but not limited to, your User Submissions, third-party sites, any use of the Website's content, services, and products other than as expressly authorized in these Terms and Conditions.
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 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 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
No failure to exercise, and no delay in exercising, on the part of either party, any right or any power hereunder shall operate as a waiver thereof, nor shall any single or partial exercise of any right or power hereunder preclude further exercise of that or any other right hereunder.
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 and our Privacy Policy constitute the sole and entire agreement between you and The Urban Accountant Inc. regarding the Website and supersede all prior and contemporaneous understandings, agreements, representations and warranties, both written and oral, regarding such subject matter.
Contact
All feedback, comments, requests for technical support, and other communications relating to the Website should be directed to: info@ma-tua.com.END-USER LICENSE AGREEMENT
Last updated: [03/03/2026]
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:
- "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.
- "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.
- "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.
- "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.
- "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.
- "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.
- "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.
- "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.
1. APPLICATION
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.
1.1 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.
1.2 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.
1.3 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:
- identity verification may require manual review and approval;
- the Company may refuse service or suspend processing if identity verification cannot be completed to the Company's satisfaction; and
- the Company may request additional documentation or verification steps at any time to comply with legal, regulatory, fraud prevention, or professional standards.
1.4 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.
The Company reserves the right, in its sole discretion, to refuse, suspend, delay, or terminate Services where:
- identity verification cannot be completed;
- the information provided is inconsistent, incomplete, or appears fraudulent;
- the Company reasonably suspects identity theft, fraud, misrepresentation, or unlawful activity; or
- 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.
1.5 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.
1.6 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.
1.7 Prohibited Use
You agree not to:
- use the Application for unlawful, fraudulent, abusive, or unauthorized purposes;
- attempt to gain unauthorized access to the Application, servers, accounts, networks, or data;
- interfere with the security or operation of the Application;
- introduce viruses, malware, or other harmful code;
- scrape, harvest, extract, copy, or collect information from the Application using automated tools;
- reverse engineer, decompile, disassemble, or otherwise attempt to derive the source code of the Application;
- reproduce, distribute, sell, sublicense, or commercially exploit the Application; or
- use the Application in a manner that could damage the Company, its service providers, or other users.
1.8 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:
- you have breached this Agreement;
- you have provided inaccurate, misleading, incomplete, or fraudulent information;
- your account is being used unlawfully or improperly;
- identity verification cannot be completed;
- continued access creates legal, regulatory, professional, or security risk; or
- 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
2.1 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.
2.2 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.
2.3 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.
2.4 Supported Filing Scenarios and Service Scope
The Company provides the following Core Services:
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
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.
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
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.
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.
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.
2.5 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. 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.
2.8 Workflow Stages
You acknowledge and agree that the Application includes workflow stages which may include, without limitation: registration and identity verification; document upload and questionnaire completion; "In Preparation" stage; "Review and Approval" stage; "Client Approval" stage; and "CRA Submission" stage.
2.9 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").
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).
2.11 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.
2.12 Processing Timelines
Any processing timelines (including references to "7 business days") are estimates only. The Company does not guarantee any specific completion date or submission timeline.
2.13 Fees, Pricing Adjustments, and Invoice Finalization
- 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.
2.14 Non-Refundable Fees
You acknowledge and agree that all fees paid for Services are strictly non-refundable once Work Has Begun.
3. 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") based solely on the information and documentation you provide through the Application.
4. ADDITIONAL RESTRICTIONS
You may not, directly or indirectly: use the Application for the benefit of any third parties; access the Application to prepare tax returns on a professional or commercial basis; copy, reproduce, or distribute material without permission; or attempt to reverse engineer the Application.
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 services, including outages caused by CRA system unavailability.
6. INTELLECTUAL PROPERTY RIGHTS
The Website, Application, and all content (collectively, the "Platform") are protected by copyright and other intellectual property laws. Title remains exclusively with the Company and its licensors.
7. PRIVACY POLICY
Your use of the Website and Application is subject to the Company's Privacy Policy. The Application collects sensitive personal information only where required to provide the services requested.
8. TERMS OF SERVICE FOR ADDITIONAL SERVICES
Additional Services (express filing, audit support, etc.) may be subject to additional terms and fees presented at the time of purchase.
9. POST-FILING SERVICES AND CRA REVIEWS
Post-filing services (T1 adjustments, audit support, etc.) are Additional Services and may require additional fees.
10. LIMITED WARRANTY
The Company warrants only that it will use commercially reasonable efforts to prepare your tax return in accordance with applicable laws, based solely on the information provided by you. Maximum liability is limited to reimbursement of the invoice payment received.
11. NO GUARANTEE OF REFUND, OUTCOME, OR ACCEPTANCE
The Company does not guarantee that you will receive a refund, the amount of any refund, or that your return will be accepted by the CRA.
12. DISCLAIMER OF WARRANTIES
EXCEPT AS EXPRESSLY PROVIDED IN SECTION 10, THE PLATFORM AND SERVICES ARE PROVIDED "AS IS" AND "AS AVAILABLE." THE COMPANY DISCLAIMS ALL OTHER REPRESENTATIONS, WARRANTIES, AND CONDITIONS.
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.
13. LIMITATIONS ON LIABILITY AND DAMAGES
UNLESS EXPRESSLY STATED TO THE CONTRARY, THE COMPANY'S MAXIMUM CUMULATIVE LIABILITY SHALL NOT EXCEED THE TOTAL INVOICE AMOUNT ACTUALLY PAID BY YOU.
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.
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.
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 email, SMS, in-app notifications, and phone to communicate with you. Standard message and data rates may apply.
The Company does not send sensitive tax documents or government ID by email. All documentation must be submitted through the Application only.
15. SECURITY AND CONFIDENTIALITY
You are responsible for maintaining the confidentiality of your login credentials. Your data is stored on secure servers (AWS) with data hosted in Canada.
16. STORAGE OF YOUR TAX RETURN FILE
16.1 Electronic Filing and CRA Compliance
Electronic filing is subject to CRA system availability and processing requirements. You agree to cooperate promptly with any CRA requests for information.
16.3 Storage / Deletion of Your Tax Return File
The Company may be required to retain certain records for legal, regulatory, or audit purposes. You are solely responsible for downloading and retaining copies of your returns and notices.
18. ARBITRATION
Except where prohibited by law, disputes shall be finally resolved by binding arbitration in Toronto, Ontario, Canada, under the Simplified Arbitration Rules of the ADR Institute of Canada.
21. Force Majeure
The Company shall not be liable for any failure or delay where such failure or delay is caused by circumstances beyond the Company's reasonable control, including CRA system maintenance or outages (typically late January to late February).
OTHER / GENERAL
Governing Law: This Agreement is governed by the laws of the Province of Ontario and the federal laws of Canada.
Entire Agreement: This Agreement constitutes the entire agreement between you and the Company regarding the Application and Services.
Severability: If any provision is held to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.
Assignment: The Company may assign its rights under this Agreement without notice. You may not assign your rights without prior written consent.
Payment: You agree to pay all applicable fees. Except as expressly stated, all fees paid are non-refundable.
ACKNOWLEDGEMENT: BY ACCESSING OR USING THE APPLICATION OR SERVICES, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTAND, AND AGREE TO BE BOUND BY THIS AGREEMENT.
No Legal Advice: The Company does not provide legal advice. Information provided is for tax preparation and filing purposes only.
Geographic Availability: The Application and Services are intended for users located in Canada, excluding Quebec.
Contact Information:
Support: info@ma-tua.com
Privacy: info@ma-tua.com
Legal Notices: info@ma-tua.com
