1. Governing Standards

All services are performed in strict compliance with the Income Tax Act (Canada), CRA administrative guidance, EFILE obligations, and applicable Ontario laws and regulations.

2. Accuracy and Due Diligence

Reasonable inquiries are made to ensure the accuracy, completeness, and consistency of all information used in tax preparation and bookkeeping services, as required by the CRA’s due diligence standards.

3. Prohibited Conduct

Income, expenses, deductions, credits, or financial data will not be fabricated, altered, inflated, suppressed, or misrepresented for any purpose, including the creation of refunds or reduction of tax liability.

4. Client Obligations

Clients are responsible for providing truthful, complete, and verifiable information. Services may be declined or discontinued where information provided is inconsistent, unsupported, or contrary to CRA requirements.

5. Scope of Services

Services are limited to personal income tax preparation, sole proprietorship bookkeeping, basic compliance support, and CRA correspondence assistance within the preparer’s authorized scope.

6. Record Retention and Privacy

Client records are retained in accordance with CRA record-keeping requirements and applicable privacy legislation. Confidential information is safeguarded and accessed only for authorized purposes.

7. Right to Decline or Terminate Services

Services may be refused or terminated where requests conflict with statutory obligations, CRA guidance, or professional standards of conduct.

8. Non-Negotiable Policy

This policy is mandatory and non-negotiable. No exceptions are made for convenience, financial incentive, or external pressure.

9. Acknowledgement

Engagement of services constitutes acknowledgment and acceptance of this policy.