WEBSITE TERMS OF USE

Last Updated: January 8, 2026

Welcome to the website of Pioneer Professional Accountants Inc. (the "Company," "we," "us," or "our"). These Terms of Use ("Terms") govern your access to and use of our public-facing websites, blogs, and online informational content (collectively, the "Site").

IMPORTANT: BY ACCESSING OR USING THE SITE, YOU AGREE TO BE BOUND BY THESE TERMS. IF YOU DO NOT AGREE, PLEASE DO NOT USE THE SITE.

1. RELATIONSHIP TO OTHER AGREEMENTS

These Terms apply to your general use of our public-facing Site.

• Client Services: If you engage us for professional accounting or tax services, your relationship is governed by your specific Engagement Letter.

• Client Portal: If you log in to our secure client portal or use our tax software, your use is governed by the Online Services Agreement.

• Conflict: In the event of a conflict between these Terms and an Engagement Letter or the Online Services Agreement, the terms of the Engagement Letter or Online Services Agreement shall control.

2. NO PROFESSIONAL ADVICE

THE CONTENT ON THIS SITE IS FOR INFORMATIONAL PURPOSES ONLY.

• No Reliance: The articles, guides, blog posts, and calculators on this Site are provided for general information and education. They do not constitute legal, tax, accounting, or financial advice.

• No Client Relationship: Using this Site, sending us an email, or using our contact forms does not create a CPA-client, attorney-client, or fiduciary relationship between you and Pioneer Professional Accountants Inc.

• Consult a Professional: You should not act or rely on any information on this Site without seeking the advice of a qualified professional accountant or tax advisor who understands your specific facts and circumstances.

3. INTELLECTUAL PROPERTY

All content on this Site, including text, graphics, logos, button icons, images, audio clips, and software, is the property of Pioneer Professional Accountants Inc. or its content suppliers and is protected by Canadian, U.S., and international copyright laws.

• Trademarks: "Pioneer Professional Accountants," "Tax Masters," and other related graphics and logos are trademarks of the Company or its Affiliates. They may not be used in connection with any product or service that is not ours in any manner that is likely to cause confusion.

• Limited License: We grant you a limited, non-exclusive, non-transferable license to access and use the Site for personal, non-commercial purposes. You may not modify, reproduce, distribute, or publicly display any content from the Site without our express written consent, except for standard page caching by your browser or specific forms we provide for download.

4. USE OF ONLINE CALCULATORS AND TOOLS

We may provide online calculators (e.g., tax refund estimators) or automated tools on the Site.

• Estimates Only: You acknowledge that these tools provide estimates only based on the limited data you enter. The actual tax result may vary significantly based on verifiable data and complex tax laws.

• No Warranty: We do not guarantee the accuracy of these calculators and generally disclaim any liability for errors or omissions in the results they generate.

5. USER CONDUCT

You agree to use the Site only for lawful purposes. You are prohibited from:

1. Using the Site to send unsolicited advertising or spam.

2. Attempting to interfere with the proper working of the Site (e.g., hacking, introducing viruses).

3. Scraping or using automated systems to extract data from the Site without permission.

4. Impersonating any person or entity or misrepresenting your affiliation with a person or entity.

6. THIRD-PARTY LINKS

This Site may contain links to third-party websites (e.g., CRA, IRS, or financial news sites). We do not control these websites and are not responsible for their content or privacy practices. The inclusion of any link does not imply endorsement by us. You access third-party sites at your own risk.

7. DISCLAIMER OF WARRANTIES

THE SITE IS PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS. PIONEER PROFESSIONAL ACCOUNTANTS INC. AND ITS AFFILIATES MAKE NO REPRESENTATIONS OR WARRANTIES OF ANY KIND, EXPRESS OR IMPLIED, AS TO THE OPERATION OF THE SITE OR THE INFORMATION, CONTENT, MATERIALS, OR PRODUCTS INCLUDED ON THE SITE. TO THE FULL EXTENT PERMISSIBLE BY LAW, WE DISCLAIM ALL WARRANTIES, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.

8. LIMITATION OF LIABILITY

TO THE FULLEST EXTENT PERMITTED BY LAW, UNDER NO CIRCUMSTANCES SHALL PIONEER PROFESSIONAL ACCOUNTANTS INC., ITS AFFILIATES, OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, OR CONTRACTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, OR CONSEQUENTIAL DAMAGES THAT RESULT FROM THE USE OF, OR THE INABILITY TO USE, THE SITE, INCLUDING BUT NOT LIMITED TO RELIANCE BY A USER ON ANY INFORMATION OBTAINED FROM THE SITE.

9. PRIVACY

Your use of the Site is also governed by our Privacy Policy, which describes how we collect, use, and share your personal information. By using the Site, you consent to the practices described in the Privacy Policy.

10. GOVERNING LAW AND DISPUTE RESOLUTION

• Jurisdiction: These Terms are governed by the laws of the Province of Ontario and the federal laws of Canada applicable therein.

• Dispute Resolution: Any dispute regarding your use of the public Site (excluding client service disputes covered by Engagement Letters) shall be resolved in the courts located in Windsor, Ontario.

11. CHANGES TO THESE TERMS

We reserve the right to modify these Terms at any time. Any changes will be effective immediately upon posting on the Site. Your continued use of the Site after changes are posted constitutes your acceptance of the modified Terms.

Pioneer Professional Accountants Inc. 1243 Grand Marais Rd W Windsor, ON N9E 1E1 Phone: 519-946-2921 Email: accounts@ppatax.com

DEFINITIONS:

• "Affiliates" means our related entities, including Tax Masters Professional Accountants Inc. (Located outside of Canada), Narang CPA Professional Corporation (Canada), and PPA Tax Partners LLP (Located 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.

• "User" or "You" means any visitor to the Site.