ONLINE SERVICES AGREEMENT

Last Updated: January 1, 2026

This Online Services Agreement ("Agreement") is a binding legal contract between you ("User," "you," or "your") and Pioneer Professional Accountants Inc. (the "Company," "we," "us," or "our").

DEFINITIONS:

• "Services" refers collectively to our client portal, website, mobile applications, tax preparation software, and any other online services provided by us.

• "Affiliates" means our related entities, including Tax Masters Professional Accountants Inc. (outside of Canada), Narang CPA Professional Corporation, and PPA Tax Partners LLP (outside of Canada), as well as any other entity that directly or indirectly controls, is controlled by, or is under common control with Pioneer Professional Accountants Inc.

• References to "Company," "we," "us," or "our" in this Agreement shall be deemed to include Pioneer Professional Accountants Inc., its Affiliates, and their respective officers, directors, and employees.

IMPORTANT: BY CLICKING "I AGREE," CREATING AN ACCOUNT, OR ACCESSING THE SERVICES, YOU AGREE TO BE BOUND BY THIS AGREEMENT. IF YOU DO NOT AGREE, YOU MAY NOT ACCESS OR USE THE SERVICES.

1. ACCEPTANCE OF TERMS AND ELECTRONIC SIGNATURE

By using our Services, you represent that you are at least 18 years of age and legally capable of entering into binding contracts.

• Electronic Agreement: You agree that this electronic Agreement is legally binding and enforceable, equivalent to a signed written contract.

• Integration with Other Policies: This Agreement incorporates by reference our Privacy Policy and any separate Terms and Conditions posted on our website. In the event of a conflict between this Agreement and general website terms, this Agreement shall control regarding your use of the Services.

2. LICENSE GRANT AND INTELLECTUAL PROPERTY

Subject to your compliance with this Agreement and payment of any applicable fees, Pioneer Professional Accountants Inc. grants you a personal, non-exclusive, non-transferable, revocable, and limited license to access and use the Services solely for your personal or internal business purposes (e.g., uploading tax documents, viewing returns).

• No Ownership: You acknowledge that the Services, including all underlying software, text, graphics, and logos, are the exclusive property of Pioneer Professional Accountants Inc. or its licensors.

• Restrictions: You may not copy, modify, distribute, sell, or lease any part of our Services. You strictly may not reverse engineer, decompile, or attempt to extract the source code of our software.

3. THIRD-PARTY SERVICES

You acknowledge that we use third-party service providers (including but not limited to hosting providers, payment processors, and identity verification tools) to deliver the Services.

• Independent Terms: While we carefully select these providers, we are not responsible for their independent services. Your use of features facilitated by these third parties may be subject to their respective terms and conditions.

• Liability: We assume no liability for the availability, accuracy, or security of third-party platforms, provided we have exercised reasonable care in their selection.

4. USER ACCOUNT, SECURITY, AND BIOMETRICS

To access the Services, you must create an account.

• Registration: You agree to provide accurate, current, and complete information during registration and to keep this information up-to-date.

• Credentials: You are fully responsible for maintaining the confidentiality of your username, password, and any "Quick Access" PINs.

• Biometric Login: If you choose to sign in using biometric data (e.g., fingerprint, Face ID) on a supported device, you acknowledge that anyone with biometric access to that specific device may be able to access your account. You accept the risk associated with enabling this feature.

• Unauthorized Use: You agree to notify us immediately of any unauthorized use of your account. We are not liable for any loss or damage arising from your failure to protect your credentials.

5. FEES, PAYMENT, AND REFUNDS

• Service Fees: Certain Services (e.g., filing fees, consultation bookings) may require payment. You agree to pay all applicable fees displayed to you at the time of purchase.

• Authorization: By providing a payment method, you authorize us (and our third-party payment processors) to charge the applicable fees to that method.

• No Refunds: Except as expressly provided in a specific engagement letter or required by law, all fees paid for online Services are non-refundable.

6. PRIVACY, DATA USE, AND CROSS-BORDER COMPLIANCE

Your privacy is critical to us. Our use of your data is governed by our Privacy Policy.

• User Content License: You retain ownership of the documents and data you provide ("User Content"). However, you grant Pioneer Professional Accountants Inc. a license to use, store, reproduce, and process your User Content as necessary to prepare your taxes, provide the Services, and comply with legal obligations.

• Canadian Data Privacy (PIPEDA): We comply with the Personal Information Protection and Electronic Documents Act (PIPEDA). We employ reasonable physical, technical, and administrative safeguards to protect your personal information.

• International Data Transfer: You acknowledge that your data may be processed or stored on servers located outside of Canada (including in the United States) by our third-party providers. While stored abroad, your data may be subject to the laws of that jurisdiction.

• U.S. Tax Filers (IRS Section 7216): If you engage us to prepare U.S. tax returns (e.g., 1040, 1040-NR), you acknowledge that our use of your U.S. tax return information is strictly limited by Internal Revenue Code Section 7216. We will not disclose or use your U.S. tax return information for any purpose other than preparing your tax return without your specific, signed consent, unless otherwise required by law.

• Communications: You consent to receive administrative and promotional messages from us electronically. You may opt out of promotional emails at any time.

7. PROHIBITED CONDUCT

You agree not to use the Services for any unlawful purpose. You explicitly agree not to:

1. Use the Services for fraudulent activity or identity theft.

2. Interfere with or disrupt the operation of the Services or our servers (e.g., uploading viruses).

3. Use any robot, spider, scraper, or automated means to access the Services.

4. Use the Services if you are a person or entity barred from doing business under applicable laws (including OFAC regulations).

8. DISCLAIMER OF WARRANTIES AND PROFESSIONAL ADVICE

THE SERVICES ARE PROVIDED "AS IS" AND "AS AVAILABLE." TO THE MAXIMUM EXTENT PERMITTED BY LAW, PIONEER PROFESSIONAL ACCOUNTANTS INC. DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, DATA ACCURACY, AND NON-INFRINGEMENT. WE DO NOT GUARANTEE THAT THE SERVICES WILL BE UNINTERRUPTED, SECURE, OR ERROR-FREE.

• No Professional Advice via Automation: The Services (including calculators, automated responses, or informational articles) are provided for convenience and information exchange only. They do not constitute professional legal, tax, or financial advice. Professional advice is only established through a direct engagement with one of our accountants.

9. LIMITATION OF LIABILITY

READ THIS SECTION CAREFULLY. IN NO EVENT SHALL PIONEER PROFESSIONAL ACCOUNTANTS INC., ITS AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, OR THIRD-PARTY SERVICE PROVIDERS BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, INCLUDING LOSS OF PROFITS, DATA, OR GOODWILL, ARISING OUT OF OR RELATED TO THIS AGREEMENT, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

• Liability Cap: OUR TOTAL AGGREGATE LIABILITY TO YOU FOR ANY CLAIMS ARISING FROM THE SERVICES SHALL NOT EXCEED THE TOTAL AMOUNT PAID BY YOU FOR THE SERVICES IN THE TWELVE (12) MONTHS PRECEDING THE CLAIM.

10. INDEMNIFICATION

You agree to indemnify, defend, and hold harmless Pioneer Professional Accountants Inc. and its Affiliates from any claims, liabilities, damages, and expenses (including legal fees) arising out of your misuse of the Services, your violation of this Agreement, or your violation of any third-party rights.

11. TERMINATION AND SURVIVAL

We reserve the right to suspend or terminate your access to the Services at our sole discretion, at any time, with or without notice, if we believe you have breached this Agreement or if required by law. Upon termination, your right to use the Services will immediately cease.

• Survival: All provisions of this Agreement which by their nature should survive termination (including, without limitation, provisions on intellectual property ownership, warranty disclaimers, limitation of liability, indemnity, and dispute resolution) shall survive any termination or expiration of this Agreement.

12. GENERAL PROVISIONS AND DISPUTE RESOLUTION

• Governing Law: This Agreement is governed by the laws of the Province of Ontario and the federal laws of Canada applicable therein, without regard to conflict of law principles.

• Dispute Resolution (Arbitration): To the fullest extent permitted by applicable law, any dispute arising under this Agreement shall be resolved by final and binding arbitration in Windsor, Ontario, pursuant to the Arbitration Act, 1991 (Ontario).

• Consumer Rights Exception: If you are a "consumer" as defined by the Consumer Protection Act, 2002 (Ontario), the mandatory arbitration clause and class action waiver above do not apply to you to the extent that such restrictions are prohibited by Ontario law. In such cases, you retain the right to resolve disputes in a competent court in Ontario.

• Severability: If any provision of this Agreement is found to be unenforceable, the remaining provisions will remain in full force and effect.

• Entire Agreement: This Agreement, along with our Privacy Policy, constitutes the entire agreement between you and us regarding the Services.

• Modifications: We may modify this Agreement at any time. Your continued use of the Services after changes are posted constitutes your acceptance of the modified Agreement.

Pioneer Professional Accountants Inc.

1243 Grand Marais Rd W Windsor, ON N9E 1E1

Phone: 519-946-2921