Terms & Conditions

By accessing, visiting, browsing, using, or attempting to interact with any part of the services you have read, understand, and agree to be bound by this Agreement. If you do not agree to be bound by this agreement, do not access or use any part of the services.

We reserve the right, from time to time, with or without notice to you, to make changes to this agreement, in our sole discretion. Continued use of any part of the services constitute your acceptance of such changes. The most current version of this Agreement, which supersedes all previous versions, can be reviewed by clicking on our “Terms & Conditions”, “Privacy Policy”, and “Disclaimer” links on our website.

These Terms, together with our Privacy Policy & Disclaimer, constitute the entire agreement (the “Agreement”) between you and Lowe CPA Inc. regarding your use of this website & any work completed in the course of conducting services. Any failure by us to enforce any provision of the Agreement does not constitute a waiver of that provision or any other provision of the Agreement.

Using this website does not, by itself, establish a client-accountant relationship with Lowe CPA Inc.. A formal client relationship is only established when email/in-person/phone/virtual inquiry or consultation is completed between both you and Lowe CPA Inc.. The content on this website is not intended to be a substitute for professional advice and should not be relied upon as such.

Fees will be determined on the basis of time spent at our standard billing rates (updated below) and will be billed periodically as work progresses on this engagement. We reserve the right, from time to time, with or without notice to you, to make changes to our billing rates, in our sole discretion. Continued use of any part of our services constitute your acceptance of such changes. If rates are not agreeable to you, you are responsible for ceasing all engagements and other requests for our work prior to the work being completed, otherwise work will be done and billed at the rate listed on the website.

Any disbursements will be added to the billing. The standard payment terms require payment in full within thirty days of the date of the account is rendered. Accounts unpaid for more than thirty days will bear interest from the over due date at the rate of 1.5% per month, or such other amount of interest as may be advised, from the date of the account is rendered until it is fully paid. We reserve the right to suspend our services or to withdraw from any engagement in the event that any of our invoices are deemed delinquent. In the event that any collection action is required to collect unpaid balances due to us, you agree to reimburse us for our costs of collection, including lawyers' fees.

Our current hourly rates range from $350 CAD to $450 CAD per hour (before GST).

Billable time includes, but is not limited to:

• Time spent in meetings (in person, virtual, or phone calls), including preparation and follow-up work.

• Email correspondence including explanatory correspondence related to the engagement.

• Drafting, reviewing, and revising documents, reports, and communications.

• Research, analysis, and consultation on tax, accounting, or advisory matters.

• Tax planning & analysis work

• Preparation and filing of financial statements, tax returns, related documents, and compliance filings where applicable

• Travel time associated with providing services when applicable.

• Canada Revenue Agency Account Investigation

• Handling of client inquiries & ad hoc requests

• Liaising with Canada Revenue Agency agents for audits

• Administrative tasks directly related to the engagement, such as coordination with third-party professional (i.e. legal professionals, financial institution representative, CRA representatives), information gathering, etc.

Any time incurred for additional or unexpected tasks requested by you or required to complete the engagement will also be considered billable. You agree to be charged for all billable time incurred in connection with the services provided.

The working papers, files, other materials, reports and work created, developed or performed by us during the course of the Engagement are the property of our firm, constitute our confidential information and will be retained by us in accordance with our firm's policies and procedures.

During the course of our work, we may provide, for your own use, certain software, spreadsheets and other intellectual property to assist with the provision of our services. Such software, spreadsheets and other intellectual property must not be copied, distributed or used for any other purpose. We also do not provide any warranties in relation to these items and will not be liable for any lost or corrupted data or other damage or loss suffered or incurred by you in connection with your use of them.

We retain the copyright and all intellectual property rights in any original materials provided to you.

You agree that any dispute that may arise regarding the meaning, performance or enforcement of this Engagement will, prior to resorting to litigation, be submitted to mediation.

You agree to indemnify, defend, and hold harmless Lowe CPA Inc. its affiliates, partners, employees, and agents from any claims, liabilities, damages, losses, or expenses (including reasonable legal fees) arising out of or related to your violation of this Agreement, your use of the website, or any infringement of intellectual property or other rights of any person or entity.

To the maximum extent permitted by law, Lowe CPA Inc. shall not be liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your use of, or inability to use, this website or its content. This includes, but is not limited to, loss of profits, data, or goodwill, even if we have been advised of the possibility of such damages.

We are not liable for any issues that may arise from your reliance on the information provided on this website, nor for any decisions made or actions taken based on the information.

Lowe CPA Inc. reserves the right to terminate services, and your access to the website at any time, for any reason, without prior notice or liability, including if we believe you have violated this Agreement. Upon termination, your right to use our services, and access the website will immediately cease.

If any provision of these Terms is found to be invalid or unenforceable by a court of competent jurisdiction, the remaining provisions will remain in full force and effect. The invalid or unenforceable provision shall be replaced by a valid provision that comes closest to the intention of the original provision.

This Agreement will be governed by and interpreted pursuant to the laws of the province of British Columbia, Canada, notwithstanding any principles of conflicts of law. Any controversy or claim arising out of or relating to this Agreement, or the breach thereof, shall be settled by binding arbitration in Vancouver, B.C., Canada. The arbitration shall be conducted on a confidential basis and administered by the Canadian Arbitration Association in accordance with its Commercial Arbitration Rules. The award of the arbitrator shall be final and binding, and any judgment on the award rendered by the arbitrator may be entered in any court having jurisdiction thereof.

If any part of this Agreement is unlawful, void, or unenforceable, that part will be deemed severable, and will not affect the validity and enforceability of any remaining provisions. You agree that no joint venture, partnership, employment, or agency relationship exists between you and us as a result of this Agreement or use of the Services.

This Agreement constitutes the entire agreement between us relating to this subject matter and supersedes all prior or contemporaneous communications and proposals, whether electronic, oral, or written.

A printed version of this Agreement and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to this Agreement to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form.

You agree that regardless of any applicable law to the contrary, you cannot file a claim or cause of action arising out of or related to the Services or this Agreement more than one (1) week after such claim or cause of action arose.

Lowe CPA Inc. reserves the right to modify, amend, or revise the terms of this agreement at any time. Any such revisions will be effective immediately upon notice, which may be given by any reasonable means, including posting updated terms on the firm's website. Your continued engagement in any activities or services with the firm following such notice will constitute your acceptance of the revised terms and conditions in effect at the time of the engagement.