These Terms and Conditions of Use (the “Agreement”) govern access to and use of the Real File CPA website (the “Website”). By accessing or using the Website, you (“You” or the “User”) agree to be bound by this Agreement and all applicable laws and regulations. If you do not agree with any of these terms, you must not use or access the Website.
You consent to the exchange of information and documents between You and Real File CPA electronically over the internet or by email and agree that this electronic Agreement is the equivalent of a written agreement.
Last updated: December 17, 2025.
1. Terms
By accessing the Website, you agree to be bound by these Terms and Conditions of Use, all applicable laws and regulations, and you are responsible for compliance with any applicable local laws. If you do not agree with any of these terms, you are prohibited from using or accessing the Website. The materials on the Website are protected by applicable copyright and trademark law.
2. Ownership and Copyright
All information, content, reports, data, databases, graphics, images, interfaces, web pages, text, files, software, sound files, product names, company names, trademarks, logos and trade names contained on the Website (collectively, the “Content”), including the manner in which the Content is presented, are the property of their respective owners, Real File CPA or its licensors, as applicable.
You are solely responsible for the retrieval and use of the Content and should apply your own judgment in making any use of it, including relying on it as the basis for any conclusions or decisions. THE CONTENT MAY NOT BE ACCURATE, UP TO DATE, COMPLETE OR UNALTERED AND IS NOT TO BE RELIED UPON.
3. Use License
- Real File CPA grants you a limited, revocable license to temporarily download one copy of the materials (information or software) on the Website for personal, non-commercial, transitory viewing only. This is a grant of a license, not a transfer of title, and under this license you may not:
- modify or copy the materials;
- use the materials for any commercial purpose, or for any public display (commercial or non-commercial);
- attempt to decompile or reverse engineer any software contained on the Website;
- sell, rent, or sub-license material from Real File CPA;
- remove any copyright or other proprietary notations from the materials; or
- transfer the materials to another person or “mirror” the materials on any other server.
- This license shall automatically terminate if you violate any of these restrictions and may be terminated by Real File CPA at any time. Upon terminating your viewing of these materials or upon termination of this license, you must destroy any downloaded materials in your possession whether in electronic or printed format.
4. Disclaimer
The materials on the Website are provided “as is”. Real File CPA makes no warranties, expressed or implied, and disclaims and negates all other warranties, including, without limitation, implied warranties or conditions of merchantability, fitness for a particular purpose, and non-infringement of intellectual property or other violation of rights. Real File CPA does not warrant or make any representations concerning the accuracy, likely results, or reliability of the use of the materials on the Website or otherwise relating to such materials or on any sites linked to the Website.
5. Limitations
There is no guarantee that personal information and transactions on the Website or on the internet will be maintained confidential and secure. The use of the Website and the Content is at your own risk, and Real File CPA assumes no liability or responsibility pertaining to the Content, your use of the Website, or the receipt, storage, transmission or other use of your personal information.
In no event shall Real File CPA or its suppliers be liable for any damages (including, without limitation, damages for loss of data or profit, or due to business interruption) arising out of the use or inability to use the materials on the Website, even if Real File CPA or an authorized representative has been notified orally or in writing of the possibility of such damage. Because some jurisdictions do not allow limitations on implied warranties, or limitations of liability for consequential or incidental damages, these limitations may not apply to you.
6. Revisions and Errata
The materials appearing on the Website could include technical, typographical, or photographic errors. Real File CPA does not warrant that any of the materials on the Website are accurate, complete, or current and may make changes to the materials at any time without notice. However, Real File CPA does not make any commitment to update the materials.
7. Links
The Website may include links to third-party websites. Real File CPA has not reviewed all of the sites linked to the Website and is not responsible for the contents of any such linked site. The inclusion of any link does not imply endorsement by Real File CPA of the site, and use of any such linked website is at the user’s own risk.
8. Indemnity
You agree at all times to indemnify, defend and hold harmless Real File CPA, its agents, suppliers, licensors, affiliates and their respective directors and employees against all actions, proceedings, costs, claims, damages, demands, liabilities and expenses whatsoever (including legal and other fees and disbursements) sustained, incurred or paid by Real File CPA directly or indirectly in respect of:
- any information or other content you provide on or through the Website or which is sent to Real File CPA by email or other correspondence; or
- your use or misuse of the Content or the Website, including, without limitation, any infringement claims.
9. Privacy
Please refer to the Real File CPA Privacy Policy for detailed information on how personal information is collected, used, disclosed, and protected. Your use of the Website signifies your agreement to the Privacy Policy as it may be amended from time to time.
10. Site Terms of Use Modifications
Real File CPA may revise these Terms and Conditions of Use for the Website at any time without notice. By using the Website you agree to be bound by the then-current version of this Agreement.
11. Governing Law
Any claim relating to the Website shall be governed by the laws of the Province of Ontario and the federal laws of Canada applicable therein, without regard to its conflict of law provisions. You agree to the exclusive jurisdiction of the courts of Ontario in respect of any dispute arising under this Agreement.
12. Entire Agreement
This Agreement, together with any other legal notices and policies on the Website (including the Privacy Policy), constitutes the entire agreement between you and Real File CPA with respect to the use of the Website and the Content.
13. Amendment
Real File CPA reserves the right, in its discretion, to amend this Agreement at any time by posting amendments on the Website. You are responsible for periodically reviewing any amendments, and you are deemed to be aware of such amendments once posted. If you do not agree to the amended terms and conditions, you must immediately stop using the Website. Access to or use of the Website after amendments have been posted constitutes your acknowledgment and acceptance of the amended terms and conditions. No supplement, modification or amendment to this Agreement and no waiver of any provision shall be binding on Real File CPA unless executed in writing by Real File CPA.
14. Enurement
This Agreement shall enure to the benefit of and be binding upon each of us and our respective successors and permitted assigns. You acknowledge having read this Agreement before accepting it, having the authority to accept it, and having received a copy of it or having had the opportunity to print or save it.
15. Service Agreements
If you procure professional services from Real File CPA or from any of its suppliers, licensors, or partners, such services will be delivered pursuant to a separate written engagement letter or service agreement. Those services are not provided under this Agreement, and you shall have no rights or claims in respect of such services under these Website Terms and Conditions of Use.
16. Questions
If you wish to discuss Real File CPA’s policies and procedures regarding these Terms and Conditions of Use, please contact us by email at: admin@realfile.ca.