This website (this “Website”) is owned and operated by Canadian Tax Matters Education Ltd. (“CTM”, “we”, “us”, or “our”), a corporation incorporated under the Canada Business Corporations Act. Access to and use of this Website, and the purchase of any products or services offered through this Website, is provided subject to these Terms of Use. Your use of any portion of this Website, and any purchase you make through it, constitutes your agreement to the terms and conditions set out below.
PLEASE READ THIS PAGE CAREFULLY. IF YOU DO NOT AGREE TO THESE TERMS AND CONDITIONS, YOU MAY NOT USE AND MUST CEASE USING THIS WEBSITE.
1. Notice of Disclaimer
The content and links on this Website are provided to inform the public about the educational activities and services of Canadian Tax Matters Education Ltd. and to provide general information and content for non-commercial, personal or educational purposes only. The Website and its content (including any Paid Products purchased through it) should not be interpreted as a recommendation for a specific course of action or as a substitute for accounting, tax, or legal advice. Such advice is dependent on specific factual circumstances, and even with identical factual circumstances, professional advice may be altered when laws, regulations, or judicial decisions change. Users are cautioned not to act on any information provided without seeking advice specific to their circumstances from a qualified professional.
Information sent to us through the Website does not constitute a confidential client communication, and no client relationship with CTM is created by such correspondence or by you accessing any content or area of the Website, or by your purchase or use of any Paid Product.
The content on this Website is provided without warranties or conditions of any kind, either express or implied. To the fullest extent permitted by applicable law, CTM expressly disclaims all warranties and conditions, express or implied, including but not limited to implied warranties of merchantability and fitness for a particular purpose. CTM makes no warranties or representations regarding the use, accuracy, completeness, timeliness, applicability, performance, security, freedom from software viruses or other harmful components, availability, or reliability of this Website or any sites linked to it, or the results from the use of this Website or any sites linked to it.
Description of, or reference to, third-party companies, products, or publications on this Website is for informational purposes only and does not constitute endorsement or recommendation of that company, product, or publication by CTM.
2. Limitation of Liability
TO THE EXTENT PERMITTED BY LAW, CTM EXCLUDES ALL LIABILITY FOR ANYTHING CONTAINED OR ACCESSED VIA THIS WEBSITE.
Without limitation, under no circumstances, including but not limited to negligence, shall CTM, its officers, employees, agents, or contractors be liable for any direct, indirect, special, punitive, incidental, or consequential damages (including without limitation, any lost profits, business interruption, loss of programs or other data, personal injury, or wrongful death) arising out of the use of, or inability to use, this Website, any Paid Product, and/or the content on this Website or any sites linked to it, even if CTM were expressly advised of the possibility of such damages.
If visitors are dissatisfied with any information or materials at this Website, with the operation of this Website, or with any of these Terms of Use, the exclusive remedy is to discontinue using this Website. If CTM or any of its third-party providers are found liable in connection with a claim arising out of or related to your use of this Website or any Paid Product, their aggregate liability for all damages, losses, and causes of action, howsoever arising, shall not exceed the greater of (a) the amount you paid to CTM for the specific Paid Product giving rise to the claim in the twelve (12) months preceding the event giving rise to the claim, or (b) one hundred Canadian dollars (CAD $100).
Nothing in this Section limits any liability that cannot be limited or excluded under applicable law, including consumer-protection legislation. This limitation of liability shall survive the termination of these Terms of Use.
3. Paid Products and Services
3.1 Scope and Educational Use Only
CTM offers paid educational content, which may include live and recorded webinars, courses, replays, downloadable materials, templates, guides, memberships, subscriptions, and other paid access (collectively, “Paid Products”). All Paid Products are provided for general educational and informational purposes only. They are not professional, accounting, tax, legal, financial, investment, or other advice. The Disclaimer in Section 1 applies in full to all Paid Products, and no client, advisor, or fiduciary relationship is created by your purchase or use of any Paid Product.
Although CTM may discuss recent developments and practical planning considerations, tax law, administrative positions, rates, forms, deadlines, and interpretations may change after publication or recording. CTM does not undertake to update every Paid Product after release unless expressly stated.
3.2 Orders and Acceptance
When you place an order through this Website, you make an offer to purchase the Paid Product at the price displayed at checkout. Your order is accepted only when we issue an order confirmation, charge your payment method, or grant you access to the Paid Product, whichever occurs first. We may, in our sole discretion and without liability, refuse, cancel, or limit any order — including for suspected fraud, payment failure, pricing or description errors, prior breach of these Terms of Use, or for any other reason permitted by law. If we cancel an order that has already been charged, your sole remedy is a refund of the amount charged for that order.
3.3 Prices, Taxes, and Mandatory Fees
Prices are shown in Canadian dollars unless otherwise stated. Before you confirm payment, we will disclose the total price payable, including any mandatory non-government fees that we control (such as platform or processing fees, if any). Applicable GST, HST, QST, PST, or other sales taxes will be shown separately at or before the final checkout screen and added to the total, except where law requires tax-inclusive pricing. We may change prices at any time, but changes do not affect orders we have already accepted. For Subscriptions, any change in price applies only to new Subscription Terms and will be disclosed in the renewal email under Section 3.6.
3.4 Payment Processing
Payments are processed by third-party payment processors. By providing payment information, you authorize CTM and our payment processor to charge your selected payment method for the amounts payable, including taxes and any applicable mandatory fees. You represent that you are authorized to use the payment method provided. We do not store full payment card numbers; payment card data is handled by our payment processor under its own terms and security standards. You are responsible for keeping your payment method current.
3.5 One-Time Purchases
A “one-time purchase” is a single payment for specified Paid Products that does not renew. The access period for a one-time purchase (for example, the period during which a recorded course, replay, or download is available to you) will be disclosed at the point of purchase or on the product page. Unless otherwise stated:
• access to live events is limited to the scheduled session;
• access to replays and on-demand content is provided for the period stated on the product page; if no period is stated, for twelve (12) months from the date of purchase;
• downloadable files (such as templates or guides) may be downloaded during the access period, after which CTM has no obligation to continue making the file available;
• one-time purchases do not renew, and no further charges will be made for that purchase.
CTM may, but is not required to, extend access, provide a replay, or substitute equivalent materials if a live event is rescheduled, cancelled, or modified (see Section 3.11).
3.6 Subscription Term and Renewal
A “Subscription” is a fixed-term paid arrangement (for example, a twelve (12) month membership) that provides access to designated Paid Products during the term.
• (a) Term. Your Subscription begins on the date we accept your order and continues for the term disclosed at the point of purchase (the “Subscription Term”).
• (b) No automatic renewal. Your Subscription does not renew automatically. Your payment method will not be charged again at the end of the Subscription Term.
• (c) Renewal notice. Before the end of your Subscription Term, we will send a renewal email to the address associated with your account. To continue your Subscription beyond the current term, you must affirmatively accept the renewal offer and complete a new purchase. If you do not renew, your access to the Subscription content will end at the close of the Subscription Term.
• (d) Renewal price. The renewal price will be the price stated in the renewal email, which may differ from the price you originally paid. You are under no obligation to renew.
• (e) Lapsed access. If you do not renew before the end of your Subscription Term, your access to subscriber-only content will end. We are under no obligation to preserve, restore, or provide access to content following the end of a Subscription Term, except as required by applicable law.
3.7 Ending a Subscription Early
Because your Subscription does not auto-renew, no cancellation is required to prevent future charges — simply do not renew at the end of your Subscription Term.
If you wish to end your Subscription before the Subscription Term expires, you may do so through your account dashboard or by emailing [email protected]. We offer a one-click option to disable your account in your account dashboard.
• Effect of early termination. You may retain access until the end of your Subscription Term, or you may request that access be discontinued immediately. Either way, except as required by applicable law or as expressly stated at the point of purchase, Subscription fees are non-refundable once the Subscription Term has begun, in whole or in part, including for unused portions of the term.
• Refund exceptions. Refund treatment for early termination is governed by Section 3.8 and by any consumer-protection rights described in Section 3.9 that cannot be limited or excluded.
3.8 Refunds
Except as required by applicable law:
• One-time purchases of digital content. Once you have been granted access to digital content (including login credentials, a download link, or admission to a live event that has commenced), the purchase is final and non-refundable. We may, in our sole discretion, offer a refund or credit on a case-by-case basis.
• Subscriptions. Subscription fees are paid in advance for the full Subscription Term and are non-refundable, in whole or in part, once the Subscription Term has begun. We do not provide prorated refunds for unused portions of a Subscription Term, including where you choose to end your Subscription early under Section 3.7.
• Free trials and promotional pricing. Refund treatment for trials and promotional pricing is governed by the terms disclosed at the time of the offer (see Section 3.16).
• Cancelled events. If CTM cancels a live event without providing a replay or equivalent substitute, we will provide a refund or credit for that event in accordance with Section 3.11.
Where you believe a charge is in error, contact us at [email protected] before initiating a chargeback (see Section 3.18).
3.9 Internet Sales Contracts and Consumer Rights
Where you are a consumer purchasing for personal use, applicable Canadian consumer-protection legislation may apply to your purchase, including provincial internet sales contract rules in Alberta, Ontario, British Columbia, Quebec, and other provinces. Nothing in these Terms of Use limits or excludes any right, remedy, warranty, guarantee, or protection that applicable consumer-protection law provides to you and that cannot lawfully be limited or excluded. Where any provision of these Terms is inconsistent with such law, that provision applies to the maximum extent permitted, and the protected right or remedy continues to apply.
3.10 Access, Delivery, and Availability
Paid Products are delivered electronically. We will use commercially reasonable efforts to make Paid Products available during their stated access period or Subscription Term, but we do not guarantee uninterrupted or error-free availability. Scheduled maintenance, technical issues, force majeure events, or actions of third-party platforms (see Section 3.20) may temporarily limit access. Where access is materially impaired for an extended period and we cannot reasonably restore it, your sole remedy is a refund or credit pro-rated to the period of unavailability, in our reasonable discretion.
3.11 Webinars, Live Events, Replays, and Schedule Changes
We may reschedule, modify, or cancel any live event. Where we do so:
• if a replay is made available within a reasonable period covering substantially the same content, no refund is owed;
• if no replay or equivalent substitute is made available, registered attendees of a cancelled live event are entitled to a refund or credit of the amount paid for that event;
• speaker substitutions and reasonable changes to the agenda do not entitle you to a refund.
Replays and recordings may not be available immediately following the live event. The availability period for replays will be disclosed at or before purchase.
3.12 Accounts, Passwords, and Authorized Users
To access most Paid Products, you must create an account. You are responsible for maintaining the confidentiality of your account credentials and for all activity under your account. Accounts are personal to the named account holder and may not be shared. Each individual user must have their own account except where a Team, Firm, or Enterprise Access plan (Section 3.13) provides otherwise. We may suspend or terminate accounts that we reasonably believe are being shared or accessed by unauthorized users.
3.13 Team, Firm, or Enterprise Access
Where CTM offers a team, firm, or enterprise plan (a “Team Plan”):
• the purchaser (“Account Administrator”) is responsible for designating authorized individual users and ensuring each user has their own account credentials;
• the Account Administrator is responsible for all activity under the Team Plan and for ensuring each authorized user agrees to these Terms;
• seats are limited to the number purchased; CTM may charge for additional users above the purchased limit;
• when an individual user leaves the organization, the Account Administrator may reassign that seat to another authorized user, but historical certificates, professional development records, and content access associated with a former user remain with that former user;
• the Team Plan terminates when the purchaser’s Subscription Term ends without renewal, and no individual user retains access after termination unless they have their own paid account.
• seat reassignment is permitted only for genuine personnel changes and may not be used to rotate access among multiple individuals on a shared-seat basis.
3.14 Licence to Paid Materials
Subject to your payment of all applicable fees and your compliance with these Terms, CTM grants you a limited, non-exclusive, non-transferable, non-sublicensable, revocable licence to access and use the Paid Products you have purchased, for your own personal or internal business educational use, during the applicable access period or Subscription Term. This licence does not permit you to:
• share, resell, sublicense, distribute, or publicly display the Paid Products or any portion of them;
• post Paid Products on any internal or external platform, learning management system, or shared drive accessible to persons who have not purchased their own access (except as expressly permitted under a Team Plan);
• use Paid Products as training, fine-tuning, or input data for any artificial intelligence, machine learning, or large language model system (which is also separately prohibited under Section 4.1);
• remove, modify, or obscure any copyright, trademark, or proprietary notice.
All rights not expressly granted are reserved. The restrictions in Section 4 (Restrictions on Use) apply to all Paid Products in addition to this Section.
3.15 Certificates, Credits, and Professional Requirements
Where CTM issues certificates of completion or indicates that a Paid Product may qualify for continuing professional development (“CPD”), continuing education (“CE”), or similar credit:
• you are solely responsible for confirming whether the Paid Product meets the requirements of your professional body, regulator, or jurisdiction;
• CTM makes no representation that any specific professional body will accept the Paid Product for credit;
• CTM does not guarantee retroactive issuance of certificates if you fail to complete the required components or meet attendance thresholds disclosed at the time of the event.
3.16 Promotions, Trials, Coupons, and Discounts
Free trials, introductory pricing, coupons, and promotional discounts are subject to the terms disclosed at the time of the offer. Unless otherwise stated:
• any free trial will end at the end of the trial period and will not automatically convert to a paid Subscription; to start a paid Subscription after a trial, you must affirmatively place a new order;
• introductory pricing applies only to the initial Subscription Term stated; any subsequent renewal will be at the then-current price stated in the renewal email;
• coupons and discounts are non-transferable, have no cash value, may be limited to one use per customer, and may be withdrawn at any time;
• promotional offers cannot be combined with other offers unless expressly stated.
3.17 Failed Payments and Payment Reversals
If a payment fails at the time of initial purchase or renewal, we may decline the order, request an updated payment method, or hold the order until payment is received. If payment is not received within a reasonable period, we may cancel the order without further notice. If a payment we have already accepted is reversed (for example, by a bank reversal not initiated by CTM through the refund process), we may suspend your access to affected Paid Products until the matter is resolved.
3.18 Chargebacks and Payment Disputes
If you believe a charge is in error, contact us at [email protected] before initiating a chargeback with your payment card issuer. Chargebacks initiated without first attempting to resolve the issue with CTM, or chargebacks that we reasonably determine to be unfounded, may result in immediate suspension or termination of your account and access to all Paid Products, without refund. We reserve the right to recover any amounts owing, including chargeback fees, and to use any lawful collection means.
3.19 Termination of Paid Access
We may suspend or terminate your access to any or all Paid Products, with or without notice, if:
• you breach these Terms of Use, including the Restrictions on Use in Section 4;
• a payment fails or a chargeback is initiated contrary to Section 3.18;
• we reasonably believe your account has been compromised or is being used by an unauthorized person; or
• we discontinue the Paid Product (in which case we will provide a pro-rated refund for any prepaid, unused portion of a Subscription Term, or a refund or credit for an undelivered one-time purchase).
On termination, your licence under Section 3.14 ends and you must cease all use of the Paid Products. Sections that by their nature should survive (including limitation of liability, indemnity, licence restrictions, and governing law) survive termination.
3.20 Third-Party Platforms
We may deliver Paid Products using third-party platforms (such as webinar platforms, learning management systems, or content delivery networks). Your use of those platforms may be subject to their own terms. CTM is not responsible for outages, errors, data handling, or other acts or omissions of third-party platforms, except to the extent caused by CTM’s own breach of these Terms.
3.21 Business Purchases
If you are purchasing on behalf of a business, firm, or other organization, you represent that you have authority to bind that organization, and the organization and you are jointly responsible for compliance with these Terms and for payment. For business purchases of $1,000 or more (or such other threshold as we may set), CTM may require a signed order form or invoice in addition to these Terms. Where a signed order form exists, it supplements these Terms; in the event of a direct conflict on price or scope, the order form controls.
4. Restrictions on Use
You agree not to disturb the normal operation of this Website, not to infringe the integrity of this Website by hacking, altering information, or otherwise interfering, and not to prevent or limit access to this Website by other users.
Unless otherwise noted, all content on this Website, including but not limited to text, data, images, designs, illustrations, articles, course materials, documents, reports, and other materials (collectively, “Content”), is protected by copyright and owned or controlled by CTM or a third-party provider. You must access the Content manually by request and not by automated, programmatic, or machine-automated means.
You may temporarily download Content for personal, transitory viewing, provided that: (a) use of the Content is for informational and non-commercial personal use only, and no Content may be copied or posted on any network computer, used for public display, or broadcast in any media; and (b) no modification of any Content is made. No licence is given for republication, distribution, performance, display, translation, retransmission, broadcast, sublicensing, preparation of derivative works, or any use other than non-commercial personal use. You may not republish, distribute, or prepare derivative works from this Website or its Content. No part of any Content may be reproduced in any form or incorporated into any information retrieval system, electronic or mechanical, other than the personal use provided for above. Access to and use of Paid Products is additionally governed by the licence in Section 3.14.
You may not copy or adapt the HTML, CSS, or other code that CTM creates to generate its pages. Such code is also protected by CTM’s copyright.
4.1 Prohibition on AI Training, Scraping, and Automated Data Collection
Given the significant and evolving legal landscape around unauthorized automated data collection in Canada, CTM expressly prohibits the following uses of this Website and its Content:
• Using any automated tool, bot, spider, crawler, scraper, script, or other programmatic means to access, index, copy, monitor, or extract any Content from this Website without CTM’s prior written consent;
• Using or reproducing any Content from this Website as training data, fine-tuning data, or input data for any artificial intelligence, machine learning, or large language model system, whether commercial or non-commercial, without CTM’s prior written consent;
• Framing, mirroring, deep-linking, or data-mining this Website or any Content in any form and by any method;
• Bulk or systematic downloading of Content, including by programmatic means or by coordinating manual downloading across multiple users or sessions.
These prohibitions apply regardless of whether the Content accessed is publicly visible. CTM reserves all rights to enforce these restrictions by any available legal means, including seeking injunctive relief, damages, and recovery of legal costs.
4.2 Prohibited Conduct
Without limiting any other restriction in these Terms of Use, you agree that you will not, in connection with this Website, directly or indirectly do or permit any of the following:
• Post, upload, reproduce, distribute, or otherwise transmit any Content that:
◦ is unauthorized or unsolicited commercial communication, junk or bulk communication, or other “spam” (including by email, instant messaging, or blog or comment spam) or is otherwise duplicative or unsolicited;
◦ contains a virus, Trojan horse, worm, cancelbot, or other harmful, disruptive, or surreptitious component;
◦ is defamatory, infringing, or unlawful;
◦ is inappropriate, profane, obscene, or indecent;
◦ gives rise to civil liability or otherwise violates or assists others to violate the rights of CTM or any third party, including engaging in copyright infringement, invasion of privacy, trademark infringement, or defamation; or
◦ constitutes a criminal offence, including communicating hatred, pyramid selling, unauthorized use of a computer, mischief in relation to data, fraud, obscenity, or child exploitation;
• Engage in threats, harassment, intimidation, stalking, or abuse, or any conduct that violates the legal rights of others, including rights of minors and rights relating to privacy and publicity;
• Scan or probe another computer system, obstruct or bypass computer identification procedures, or engage in unauthorized computer or network trespass;
• Forge headers or otherwise manipulate protocols or identifiers to disguise the origin of any data transmitted using this Website;
• Impersonate or falsely represent your association with any person, including a representative of CTM;
• Disrupt or threaten the integrity, operation, or security of any website, computer, or Internet system;
• Disable or circumvent any access control or related process or procedure established with respect to the Website or any Paid Product;
• Sublicense, share, resell, reproduce, copy, distribute, redistribute, or exploit for any commercial purposes any portion of, use of, or access to this Website or any Paid Product, except where expressly authorized by CTM; or
• Extract, gather, collect, or store personal information about others without their express consent.
Our Remedies. Without limiting any of our rights, we may suspend, restrict, or terminate your use of the Website and any Paid Product without notice if, in our sole and absolute discretion, we determine or believe that you have violated any of the restrictions on use set out above.
5. Electronic Communications and Anti-Spam Compliance
Any commercial electronic messages (“CEMs”) sent by CTM to subscribers or users will comply with Canada’s Anti-Spam Legislation (“CASL”), S.C. 2010, c. 23. CTM will only send CEMs where we have obtained express or implied consent from the recipient as required by CASL. Each CEM will clearly identify CTM as the sender, provide our contact information, and include a readily accessible and functional unsubscribe mechanism. You may withdraw consent to receive CEMs at any time by using the unsubscribe mechanism provided in the message or by contacting us at [email protected].
Transactional and account-related messages sent in connection with a Paid Product (including order confirmations, receipts, renewal notices, account notices, and customer service messages) are not subject to CASL’s consent requirements but will continue to identify CTM as the sender and provide our contact information.
You agree that you will not use this Website to send CEMs that do not comply with CASL. CTM accepts no liability for any CASL violations arising from your use of this Website.
6. Links to Other Websites
CTM is not responsible for the content of any third-party website. Any links to such websites are provided for your convenience only, and you access any third-party website at your own risk. CTM does not endorse, authorize, approve, certify, maintain, or control these other websites and does not guarantee the accuracy, completeness, efficacy, or timeliness of information located at such websites. These Terms of Use are wholly unrelated to the terms and conditions that may attach to third-party websites, and users of any such third-party website should familiarize themselves with the applicable terms and conditions. CTM is not responsible for the privacy practices of third-party websites. We encourage you to review the privacy policy of any website before you navigate to it or disclose your personal information online.
7. Links from Other Websites
Links to this Website without the express written permission of CTM are strictly prohibited. To request permission to link to this Website, please contact CTM at [email protected]. The framing, mirroring, scraping, or data-mining of this Website or any Content in any form and by any method is strictly prohibited.
8. Legal Notices
8.1 Copyright
The Content on this Website is protected by copyright and other laws. Copyright © 2026 Canadian Tax Matters Education Ltd. and/or its licensors. All rights reserved.
8.2 Trademarks
CANADIAN TAX MATTERS, CANADIAN TAX MATTERS EDUCATION, and any associated logos and designs used on this Website are trade-marks or trade names of Canadian Tax Matters Education Ltd. Other trade-marks, trade names, logos, and designs referenced or appearing on this Website may be proprietary to Canadian Tax Matters Education Ltd. or to other entities. Any use of the trade names, trade-marks, service marks, and logos displayed on this Website without the express written consent of the owner is strictly prohibited.
Nothing on this Website shall be construed as granting, by implication or otherwise, any licence or right to use any trade-mark displayed on this Website without the express written permission of CTM or the relevant third-party owner.
9. Rights Reserved
Except as may be expressly provided herein, nothing contained in these Terms of Use shall be construed as conferring any licence or right under copyright, trade-mark, or any other intellectual property right. Any rights not expressly granted herein are reserved.
10. Modifications to These Terms of Use
CTM reserves the right to change these Terms of Use at any time by revising the terms and conditions herein, with the updated version posted to this Website. You are responsible for regularly reviewing these terms and conditions. Continued use of this Website following any such changes will constitute your acceptance of those changes. Where changes are material, CTM will endeavour to provide reasonable notice on this Website.
Where a change materially affects Paid Products you have already purchased (for example, changes to refund rights, Subscription terms, or fees), the change will apply to those purchases only from the start of your next Subscription Term or next order, and you may end your Subscription early under Section 3.7 if you do not agree.
11. Governing Law and Jurisdiction
These Terms of Use are governed by the laws of the Province of Alberta and the federal laws of Canada applicable therein, without regard to conflict of law principles. You consent to the exclusive jurisdiction and venue of the courts of the Province of Alberta, Canada, in all disputes arising out of or relating to the use of this Website or any Paid Product. Use of this Website is not authorized in any jurisdiction that does not give effect to all provisions of these Terms of Use, including this paragraph.
Nothing in these Terms of Use limits CTM’s right to seek injunctive or other equitable relief in any jurisdiction, including in respect of violations of the restrictions on use set out in Section 4.
12. Severability
If any part of these Terms of Use is determined to be invalid or unenforceable pursuant to applicable laws, including but not limited to the warranty disclaimers and liability limitations set out above, then the invalid or unenforceable provision will be deemed superseded by a valid, enforceable provision that most closely matches the intent of the original provision, and the remainder of these Terms of Use shall continue in effect.
13. Indemnification
You agree to indemnify, defend, and hold harmless CTM, its officers, employees, agents, and contractors from any liability, loss, claim, and expense, including reasonable legal fees, related to your violation of these Terms of Use, your use of this Website, or your use of any Paid Product.
14. User Submissions
Any material, information, or idea you submit through public-facing areas of this Website (such as public comments, testimonials, or feedback forms), and which is not personal information and not confidential client or tax information, will be considered non-confidential. For such public, non-confidential submissions, you grant CTM a non-exclusive, royalty-free, worldwide licence to use, reproduce, display, and distribute the submission for CTM’s business and promotional purposes, including on this Website, in accordance with applicable laws and our Privacy Policy.
Submissions made within a secure subscriber area, account, or paid course (including questions, fact patterns, or materials uploaded as part of a Paid Product) are not subject to the foregoing licence. Personal information contained in any submission is handled in accordance with the Privacy Policy. You represent that you own or have the rights to grant the licence above, and that the submission does not infringe any third-party right or violate any law.
15. Personal Information Protection
CTM collects, uses, and discloses your personal information in accordance with the CTM Website Privacy Policy, available at canadiantaxmatters.ca/privacy-policy. By using this Website and accepting these Terms of Use, you consent to CTM’s collection, use, and disclosure of your personal information in accordance with the Privacy Policy then in effect. If we make a material change to the Privacy Policy, we will provide notice on this Website (and, where required by law, by email or other direct notice) and, where consent is required by law, we will obtain your consent before the change applies to your information.
Canadian Tax Matters Education Ltd. | [email protected] | canadiantaxmatters.ca