Terms of Service

1. Agreement to Terms

By engaging Vite Accounting ("we", "us", "our", "Service Provider") for tax preparation, accounting, bookkeeping, payroll, or business incorporation services (collectively, the "Services"), you ("Client", "you", "your") agree to be bound by these Terms of Service and our Privacy Policy.

If you do not agree to these terms, please do not use our Services. Your continued use of our Services constitutes acceptance of these Terms of Service.

2. Professional Status and Qualifications

2.1 Service Provider Status

Vite Accounting operates as a professional tax preparation and accounting services firm. Our team consists of experienced accounting professionals with over 25 years of combined experience working with large, medium-sized companies, start-ups, and operating businesses.

2.2 CRA Registration and Authorization

We are registered with the Canada Revenue Agency (CRA) as authorized EFILE service providers. In accordance with CRA regulations:

• We are legally authorized to prepare and electronically file tax returns on behalf of clients
• We comply with all mandatory electronic filing requirements for tax preparers as set forth by the CRA
• We maintain professional liability insurance (errors and omissions coverage) as required for tax preparation services
• Our registration is renewed annually with the CRA before the start of each tax filing season

2.3 Scope of Practice - Important Notice

2.4 Services We Provide

Our authorized services include:

• Personal income tax return preparation and filing (T1)
• Corporate income tax return preparation and filing (T2)
• Trust income tax return preparation and filing (T3)
• GST/HST return preparation and filing
• Tax planning and advisory services
• Bookkeeping and financial record management
• Payroll processing and remittances
• Business incorporation assistance (federal and provincial)
• Year-round tax consultation and support
• Responding to basic CRA inquiries and notices (when authorized via Form T183 or Represent a Client portal)

2.5 Services We Do Not Provide

The following services require CPA designation or legal representation and are outside our scope of practice:

• Formal CRA audit representation requiring CPA designation
• Tax Court appeals
• Attestation services (financial statement audits or reviews requiring CPA signature)
• Legal opinions on tax matters (requires tax lawyer)

If your situation requires services outside our scope, we will refer you to appropriate CPA firms or tax lawyers.

3. Client Authorization and Responsibilities

3.1 Form T183 Authorization

For electronic filing of your tax returns, you must complete and sign Form T183 (Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return) or T183CORP (for corporate returns), as required by the CRA.

By signing Form T183:

• You authorize us to electronically file your return with the CRA
• You certify that the information provided is accurate and complete
• You acknowledge that you are responsible for the content of your tax return
• You understand that we will retain the signed T183 form for at least six (6) years as required by CRA regulations

3.2 Represent a Client Portal Authorization

Effective July 15, 2025, CRA requires authorization through the Represent a Client portal for us to access your tax account information and correspond with the CRA on your behalf. You agree to provide this authorization when requested.

3.3 Accuracy of Information

You are responsible for:

• Providing complete, accurate, and timely information and documentation
• Disclosing all sources of income and relevant financial information
• Informing us immediately of any errors, omissions, or changes to information provided
• Reviewing and approving your tax returns before filing
• Maintaining your own records as required by the Income Tax Act
• Responding promptly to our requests for additional information or clarification

3.4 Client Review and Approval

Before we file your tax return, you will receive a draft for your review. You must:

• Carefully review all information for accuracy
• Verify that all income sources are included
• Confirm that all deductions and credits are properly claimed
• Provide explicit approval (written or electronic) before we file

Your approval confirms that you have reviewed the return and accept full responsibility for its contents. We are not liable for errors resulting from incomplete or inaccurate information you provide.

4. Limitation of Liability

4.1 Services Provided "As Is"

Our Services are provided based on the information you supply and the applicable tax laws and regulations at the time of preparation. We make every reasonable effort to ensure accuracy and compliance, but tax law is complex and subject to interpretation.

4.2 Limitation of Damages

To the maximum extent permitted by law, our total liability to you for any claims arising from our Services, whether in contract, tort, negligence, or otherwise, shall not exceed the total fees you paid to us for the specific service that gave rise to the claim.

We shall not be liable for:

• Indirect, incidental, special, consequential, or punitive damages
• Lost profits, revenue, or business opportunities
• Interest or penalties assessed by the CRA resulting from information you failed to disclose
• Errors or omissions in information you provided to us
• Changes in tax laws or CRA interpretations after filing
• CRA audits, reassessments, or disputes unless caused by our gross negligence
• Claims arising more than one (1) year after the service was provided

4.3 Professional Liability Insurance

We maintain professional liability insurance (errors and omissions coverage) as required for tax preparation services. Any claims covered by our insurance shall be subject to the terms, conditions, and limitations of that policy.

4.4 No Guarantees of Specific Results

We do not guarantee:

• Specific refund amounts or tax savings
• CRA acceptance of any position taken on your return
• That the CRA will not audit or reassess your return
• Favorable outcomes in CRA reviews or audits

Tax preparation involves professional judgment and interpretation of complex laws. While we apply our expertise diligently, ultimate responsibility for your tax return rests with you as the taxpayer under the Income Tax Act.

5. Client Indemnification

You agree to indemnify, defend, and hold harmless Vite Accounting, its owners, employees, and contractors from and against any and all claims, damages, losses, liabilities, costs, and expenses (including reasonable legal fees) arising from or related to:

• Your failure to provide complete, accurate, or timely information
• Your misrepresentation of facts or concealment of income
• Your violation of tax laws or regulations
• Your failure to disclose material information that affects your tax obligations
• Your unauthorized use of our advice or work product
• Claims by third parties based on information you provided to us

This indemnification obligation survives termination of our services and applies regardless of whether claims arise during or after our engagement.

6. Fees and Payment Terms

6.1 Fee Structure

Our fees are based on the complexity of your tax situation, the time required, and the services requested. Fees will be communicated to you before we begin work. Additional charges may apply if:

• You provide incomplete or disorganized information requiring additional work
• Significant amendments are required after initial preparation
• You request rush processing or expedited service
• Unexpected complexity arises during preparation

6.2 Payment Terms

Payment is due upon completion of services or as otherwise agreed in writing. We reserve the right to:

• Require payment before filing your tax return
• Withhold delivery of completed work until payment is received
• Charge interest on overdue balances at the rate of 2% per month (26.82% annually)
• Pursue collection of unpaid fees, including reasonable attorney fees and costs

6.3 Refund Policy

If you are dissatisfied with our Services, please contact us immediately. Refunds are considered on a case-by-case basis. Once your tax return has been filed with the CRA, fees are non-refundable except in cases of demonstrable error on our part.

7. Professional Standards and Conduct

7.1 Our Commitment

We commit to:

• Providing services with reasonable care and professional competence
• Staying current with tax law changes and CRA requirements
• Maintaining confidentiality in accordance with our Privacy Policy and applicable laws
• Acting with integrity and objectivity in all dealings
• Communicating clearly about your tax situation and available options
• Complying with all CRA requirements for tax preparers

7.2 Reasonable Positions

We will only take positions on your tax return that have a reasonable basis in tax law. We will not:

• Participate in tax evasion or fraudulent schemes
• Make false or misleading statements to the CRA
• Assist in concealing income or overstating deductions
• Prepare returns we know to be incorrect or incomplete

If you request us to take a position we believe is inappropriate or unsupported by law, we reserve the right to decline or withdraw from the engagement.

7.3 Conflicts of Interest

We will inform you of any potential conflicts of interest that may arise. If a material conflict cannot be resolved, we may need to withdraw from the engagement.

8. Termination of Services

8.1 Termination by Client

You may terminate our Services at any time by providing written notice. You remain responsible for:

• Payment for all services rendered up to the termination date
• Any outstanding balances
• Filing your own tax returns or engaging another preparer

8.2 Termination by Us

We reserve the right to terminate our services and withdraw from your engagement if:

• You fail to provide necessary information or documentation
• You fail to pay for services rendered
• You engage in fraudulent or illegal activity
• A conflict of interest arises that cannot be resolved
• You request us to take positions we believe are inappropriate
• The professional relationship becomes untenable

Upon termination, we will provide you with copies of your documents and return your original records within a reasonable time frame.

9. Record Retention and Document Requests

In accordance with Income Tax Act requirements and CRA regulations, we will retain copies of your tax returns and supporting documents for a minimum of six (6) years from the date of filing.

You may request copies of your documents during this retention period. We may charge a reasonable fee for copying and administrative costs for document retrieval requests.

After the retention period, we may securely destroy documents unless you request their return or continued retention. You are responsible for maintaining your own copies of all tax records as required by the CRA.

10. Dispute Resolution

10.1 Informal Resolution

If you have a complaint or concern about our Services, please contact us immediately. We will make every reasonable effort to resolve the matter promptly and professionally.

10.2 Mediation

Before pursuing legal action, both parties agree to attempt to resolve disputes through mediation. Mediation costs will be shared equally unless otherwise agreed.

10.3 Governing Law and Jurisdiction

These Terms of Service shall be governed by and construed in accordance with the laws of the Province of Alberta and the federal laws of Canada applicable therein. Any legal action or proceeding arising from these terms shall be brought exclusively in the courts of Alberta.

10.4 Limitation Period

Any claim against us must be brought within one (1) year from the date you became aware (or should reasonably have become aware) of the facts giving rise to the claim, or it shall be forever barred.

11. General Provisions

11.1 Entire Agreement

These Terms of Service, together with our Privacy Policy and any written engagement letter, constitute the entire agreement between you and Vite Accounting regarding our Services.

11.2 Modifications

We reserve the right to modify these Terms of Service at any time. Updated terms will be posted on our website with a revised "Last Updated" date. Your continued use of our Services after changes are posted constitutes acceptance of the modified terms.

11.3 Severability

If any provision of these Terms of Service is found to be unenforceable or invalid, that provision shall be limited or eliminated to the minimum extent necessary, and the remaining provisions shall remain in full force and effect.

11.4 Waiver

Our failure to enforce any right or provision of these Terms of Service shall not be deemed a waiver of such right or provision.

11.5 Assignment

You may not assign or transfer your rights or obligations under these Terms of Service without our prior written consent. We may assign our rights and obligations to a successor entity in the event of a merger, acquisition, or sale of substantially all of our assets.

11.6 Force Majeure

We shall not be liable for any failure or delay in performance due to circumstances beyond our reasonable control, including but not limited to acts of God, natural disasters, war, terrorism, labor disputes, government actions, or internet service disruptions.

12. Acknowledgment and Acceptance

By engaging our Services, you acknowledge that you have read, understood, and agree to be bound by these Terms of Service. You further acknowledge that:

• You have had the opportunity to review these terms and ask questions
• You understand the scope and limitations of our services
• You understand our professional status as non-CPA tax preparers authorized by the CRA
• You accept responsibility for the accuracy of information you provide
• You understand the limitation of liability provisions
• You agree to the dispute resolution procedures outlined herein

13. Contact Information

If you have questions about these Terms of Service, please contact us: