Legal

Terms of Use

Effective Date: July 28, 2026

1. Acceptance of These Terms

This website (the "Site") is owned and operated by D. Toma Professional Corporation ("D. Toma," "we," "us" or "our").

By accessing or using the Site, you agree to be bound by these Terms of Use and our Privacy Policy. If you do not agree with these Terms of Use, you should not access or use the Site.

We may revise these Terms of Use from time to time by posting an updated version on the Site. The effective date shown above will be updated when changes are made. Your continued use of the Site after revised terms are posted constitutes your acceptance of those revisions.

2. General Information Only

The Site and its contents are provided for general informational purposes only.

Nothing on the Site constitutes or is intended to constitute accounting, tax, legal, financial, investment or other professional advice. Information on the Site may not apply to your particular circumstances and should not be relied upon as a substitute for advice from a qualified professional familiar with your situation.

Tax laws, accounting standards, government policies and administrative practices may change, sometimes with retroactive effect. Although we may update the Site periodically, we do not guarantee that its contents are current, complete or accurate.

You should obtain appropriate professional advice before taking or refraining from any action based on information found on the Site.

3. No Professional or Client Relationship

Your access to or use of the Site, including contacting us through the Site, does not create an accountant-client, advisory, fiduciary or other professional relationship between you and D. Toma Professional Corporation.

A professional relationship will arise only after we have expressly agreed to provide services and the applicable parties have entered into an engagement agreement or otherwise confirmed the engagement in writing.

If there is any inconsistency between these Terms of Use and the terms of a written engagement agreement between you and us, the engagement agreement will govern in relation to the professional services covered by it.

Submitting information through the Site does not mean that we have agreed to act for you. You should not assume that we are monitoring deadlines or taking any action on your behalf unless we have expressly agreed to do so in writing.

4. Intellectual Property

Unless otherwise indicated, the Site and all content made available through it—including text, articles, graphics, photographs, illustrations, designs, logos, layouts and other materials—are owned by or licensed to D. Toma Professional Corporation and are protected by Canadian and international intellectual property laws.

You may view, download or print individual pages from the Site for your own personal or internal business use, provided that you do not remove any copyright, trademark or other proprietary notices.

Without our prior written permission, you may not:

reproduce, republish, distribute, transmit or publicly display Site content;
modify, adapt, translate or create derivative works from Site content;
sell, license or otherwise commercially exploit Site content;
use Site content to train, develop or improve an artificial intelligence or machine-learning system;
systematically scrape, extract, index or collect Site content; or
use our name, trademarks, logos or branding in a manner that suggests an affiliation, endorsement or relationship that does not exist.

All rights not expressly granted under these Terms of Use are reserved.

5. Permitted Use of the Site

You may use the Site only for lawful purposes and in accordance with these Terms of Use.

You must not:

use the Site in violation of any applicable law or regulation;
attempt to gain unauthorized access to the Site, its servers or any connected systems;
interfere with the operation, security or availability of the Site;
introduce viruses, malicious code or other harmful material;
use automated tools to access or collect information from the Site in a manner that places an unreasonable burden on its systems;
impersonate another person or misrepresent your identity or affiliation; or
use the Site in a manner that infringes the rights of another person.

We may restrict, suspend or terminate access to all or part of the Site at any time, without notice, where we reasonably consider it necessary to protect the Site, our systems, our rights or other users.

6. Information You Submit

When you submit information through the Site, you represent that the information is accurate and that you are authorized to provide it.

Internet communications are not guaranteed to be secure. Unless we have provided a specifically designated secure method, you should not submit highly sensitive information through a general website contact form or ordinary email. This includes social insurance numbers, banking credentials, credit card information, passwords and complete tax or financial records.

Our collection, use and disclosure of personal information are governed by our Privacy Policy.

7. Third-Party Websites and Services

The Site may contain links to websites, platforms, software or services operated by third parties.

These links are provided for convenience and informational purposes only. We do not control and are not responsible for the availability, content, security, accuracy, privacy practices or terms of any third-party website or service.

The inclusion of a link does not constitute an endorsement, recommendation or guarantee of the third party or its products, services or information. Your use of third-party websites and services is at your own risk and is subject to the third party's own terms and policies.

8. Website Availability and Security

We may modify, suspend, discontinue or restrict any part of the Site at any time without notice.

We do not guarantee that:

the Site will always be available or operate without interruption;
the Site will be free from errors, viruses or other harmful components;
defects will be identified or corrected;
information transmitted through the Site will be secure; or
the Site will be compatible with every device, browser or system.

You are responsible for maintaining appropriate security measures, backups and protections for your devices, systems and information.

9. Disclaimer of Warranties

To the fullest extent permitted by applicable law, the Site and its contents are provided "as is" and "as available," without representations, warranties or conditions of any kind, whether express, implied, statutory or otherwise.

Without limiting the foregoing, we disclaim all representations, warranties and conditions regarding the accuracy, completeness, currency, reliability, availability, security, merchantability, fitness for a particular purpose and non-infringement of the Site or its contents.

Nothing in these Terms of Use excludes any representation, warranty or condition that cannot lawfully be excluded.

10. Limitation of Liability

To the fullest extent permitted by applicable law, D. Toma Professional Corporation and its directors, officers, employees, contractors and representatives will not be liable for any indirect, incidental, special, consequential, exemplary or punitive loss or damage arising from or relating to:

your access to, use of or inability to use the Site;
your reliance on information available through the Site;
errors, omissions or inaccuracies in Site content;
interruptions, delays, security incidents or harmful components;
third-party websites, services or content; or
information transmitted to or from the Site.

This limitation includes loss of profits, revenue, business opportunities, data, goodwill or anticipated savings, whether the claim arises in contract, tort, negligence, statute or otherwise and even if we were advised that such loss was possible.

To the fullest extent permitted by applicable law, our total aggregate liability arising from or relating to the Site or these Terms of Use will not exceed $100 Canadian.

These limitations do not apply to liability that cannot lawfully be excluded or limited.

11. Indemnification

You agree to indemnify and hold harmless D. Toma Professional Corporation and its directors, officers, employees, contractors and representatives from claims, liabilities, losses, damages and reasonable legal costs arising from:

your unlawful or unauthorized use of the Site;
your material breach of these Terms of Use; or
your infringement of another person's rights.

This provision does not require you to indemnify any person for that person's own negligence, wilful misconduct or breach of applicable law.

12. Governing Law and Jurisdiction

These Terms of Use and your use of the Site are governed by the laws of the Province of Ontario and the federal laws of Canada applicable in Ontario, without regard to conflict-of-law principles.

Subject to any applicable law that requires otherwise, you agree that the courts located in Toronto, Ontario will have exclusive jurisdiction over any dispute arising from or relating to the Site or these Terms of Use.

13. Severability

If any provision of these Terms of Use is found to be invalid, illegal or unenforceable, that provision will be limited or removed to the minimum extent necessary. The remaining provisions will continue in full force and effect.

14. Waiver

Our failure to exercise or enforce a right or provision under these Terms of Use does not constitute a waiver of that right or provision. A waiver will be effective only if it is made in writing by us.

15. Entire Agreement

These Terms of Use and our Privacy Policy constitute the entire agreement between you and D. Toma Professional Corporation concerning your use of the Site.

They do not replace or modify any separate engagement agreement or other written agreement governing professional services provided by us.

16. Contact

Questions regarding these Terms of Use may be submitted using the contact information provided on the Site.

D. Toma Professional Corporation
Toronto, Ontario, Canada