Terms and Conditions

CPA Canada Community Platform Terms of Use 

(September 17, 2025)

  1. Acceptance of Terms of Use 

PLEASE READ THESE TERMS OF USE CAREFULLY AS THEY CONSTITUTE A LEGALLY BINDING AGREEMENT BETWEEN YOU AND CHARTERED PROFESSIONAL ACCOUNTANTS OF CANADA (“CPA CANADA”, “WE”, “OUR”). 

CPA Canada Tax 360TM (the “Platform”) is a web-based digital platform provided by CPA Canada as a service for Registered Users (as defined below).   These terms and conditions of use (the “Terms of Use”), including all related terms and conditions, policies, rules and guidelines, which are incorporated by reference into these Terms of Use (collectively, the “Terms and Conditions”) as may be amended from time to time, apply to all users of the Platform.  By registering for an account, accessing or using the services provided on the Platform, or by clicking to accept the Terms and Conditions, you agree to comply with and be bound by the Terms and Conditions.  

  1. Modifications to the Terms and Conditions and to the Platform 

CPA Canada reserves the right in its sole discretion to modify the Terms and Conditions at any time without giving you prior notice by updating this posting and any such modifications are effective immediately upon posting. Your continued use of the Platform constitutes your agreement to follow and be bound by the Terms and Conditions, as modified. You should review the Terms and Conditions periodically to be aware of such modifications because they are binding on you. If you do not agree to the Terms and Conditions, do not use the Platform. 

Notwithstanding anything in these Terms and Conditions to the contrary, CPA Canada may, at any time in its sole discretion and without notice, modify or remove the content and/or services accessible through the Platform. We will not be liable if, for any reason, all or any part of the Platform is restricted to users or unavailable at any time or for any period.  

  1. Community Rules and Etiquette 

Thank you for being part of our community. To ensure the best possible experience for all users, we have established some basic guidelines for participation. By joining and using the Platform, you agree that you have read and will follow the Terms and Conditions. You also agree to reserve discussions, shared files and content to that best suited to the medium. This is a great medium with which to connect with your peers, benefit from their experience, and participate in an ongoing conversation. In order to preserve an environment that encourages both civil and fruitful dialogue, we reserve the right to suspend or terminate membership in this community for anyone who violates the Terms and Conditions. 

Questions should be directed to our customer services department via the Contact Us link on this site. 
 
Please take a moment to acquaint yourself with these important rules and etiquette. If you have questions, contact the customer services department.  

  1. The Rules 

  • Respect others. Focus on the content of posts and not on the people making them. Please extend the benefit of the doubt to newer guests and members; there’s no such thing as a stupid question. 

  • Respect the purpose of the community. Use the community to share successes, challenges, constructive feedback, questions, and goals instead of products or services that you provide. If you’ve found a product or service helpful, please share your experience with the group in a respectful way. 

  • Use caution when discussing products. Information posted on the discussion groups and in the libraries is available for all to see, and comments are subject to libel, slander, and antitrust laws. 

  • All defamatory, discriminatory, abusive, profane, threatening, offensive, or illegal materials are strictly prohibited. Do not post anything that you would not want the world to see or that you would not want anyone to know came from you. 

  • Respect intellectual property. Post content that you have personally created or have permission to use and have properly attributed to the content creator. 

  • When posting items in our collaborative environment, please indicate if the item is not available for reuse. It’s also advisable to contact the owner of any material if you would like to reuse it. 

  • Post your message or documents only to the most appropriate communities. This helps ensure all messages receive the best response by eliminating "noise." 

  • State concisely and clearly the topic of your comments in the subject line. This allows members to respond more appropriately to your posting and makes it easier for members to search the archives by subject. 

  • Send messages such as "thanks for the information" or "me, too" to individuals, not to the entire list. Do this by using the "Reply to Sender" link in every message. 

  • Do not send administrative messages, such as “remove me from the list,” to the group. Instead, use the web interface to change your settings or to remove yourself from a list. If you are changing email addresses, you do not need to remove yourself from the list and rejoin under your new email address. Simply change your settings. 

  1. Your Use of the Platform 

The Platform is only available to those who register for an account (“Registered Users”) including CPA Canada employees. As a Registered User, you are not allowed to sell, transfer, license, or assign your user account, credentials, or any account rights. You may only have one active Registered User account and only you may use your credentials to access the Platform. To the extent permitted by law, you agree that you are responsible for all activities that occur under your Registered User account.  

As a Registered User, you are required to keep your password secret and secure. CPA Canada may suspend or terminate your access to your account if CPA Canada has reasonable grounds to believe that unauthorized third parties have access to your password or otherwise have access to your account. You are also required to promptly notify us if you become aware of any unauthorized use of your credentials, or any other breach of security involving or relating to Platform or your account by emailing us at customerservice@cpacanada.ca.  

The Platform is developed by CPA Canada using technology provided by Higher Logic LLC (“Higher Logic”), a third-party service provider. As a Registered User, you are also required to comply with Higher Logic’s Acceptable Use Policy and Anti-Spam Policy as may be updated from time to time in Higher Logic’s sole discretion, and which are incorporated by reference into the Terms and Conditions. By registering for an account with the Platform, you acknowledge that you have read Higher Logic’s Acceptable Use Policy and Anti-Spam Policy and agree to comply with all the terms and conditions contained in these policies as they may be amended from time to time in Higher Logic’s sole discretion. You further agree to periodically review Higher Logic’s Acceptable Use Policy and Anti-Spam Policy for updates from time to time, as any updates or revisions to these policies are effective immediately upon posting without notice to you.  

You shall use the Platform solely for lawful purposes. You will be solely responsible for the content of any material or information that you make available through the Platform and warrant that you have full right and authority to submit that content. You will also be liable for any loss or damage resulting, directly or indirectly, from your making any material or information available through the Platform. Without limiting the generality of the foregoing, you shall not, and shall not permit your account to be used in any way that:  

  1. is in violation of confidentiality obligations or discloses sensitive information; 

  1. discloses or solicits the private information of any individual; 

  1. is defamatory, discriminatory, abusive, profane, threatening, offensive, or illegal;   

  1. infringes CPA Canada’s or a third party’s intellectual property rights; 

  1. attempts to circumvent, reverse engineer, decrypt, alter, interfere with, or make unauthorized use of the Platform; 

  1. attempts to mine or scrape content, data, or information from the Platform by any means, including by the use of robots, spiders, scripts, services, software, or any manual or automatic device, tool, or process designed to mine or scrape such content, data or information; 

  1. attempts to bypass any restriction, condition, or technological measure that controls access to the Platform in any way, including by the use of services, software, or any manual or automatic device, tool, or process designed to override security features or bypass access controls; 

  1. attempts to use any content on the Platform to develop any software program, model, algorithm, or generative AI tool, for example training or using such content in connection with the development or operation of a machine learning or artificial intelligence (“AI”) system; 

  1. may damage the operation of another person's computer such as by uploading files that contain viruses, corrupted files, or any other similar software or programs; 

  1. falsifies or deletes any author attributions, legal or proprietary designations, or other labels; 

  1. is deceptive, false, misleading or fraudulent; 

  1. is in violation of any applicable law or regulation;  

  1. is otherwise in violation of these Terms and Conditions. 

You may only use the Platform for your personal and non-commercial use. Without limiting the foregoing, you shall not post any content that: (a) promotes, markets or advertises any product or service; or (b) encourages or facilitates anyone to arrive at any agreement that either expressly or impliedly leads to price fixing, a boycott of another's business, or other conduct intended to illegally restrict free trade. Without limitation and by way of example only, content that encourages or facilitates an agreement about the following subjects are prohibited: prices, discounts, or terms or conditions of sale; salaries; profits, profit margins, or cost data; market shares, sales territories, or markets; allocation of customers or territories; or selection, rejection, or termination of customers or suppliers. 

  1. Intellectual Property Rights and Ownership 

Your access to the Platform and materials available through the Platform is licensed to you and your use is restricted as set forth in these Terms and Conditions. The Platform and its contents are protected by copyright, trademark, and other applicable intellectual property and proprietary rights laws, and are owned, controlled, and/or licensed by CPA Canada. Nothing contained on the Platform should be considered as granting any license or right to copy or reproduce any content, or use any trademarks, logos, or other names, without the express written consent of CPA Canada or such third party that may own such trademarks, logos, and other names displayed on the Platform. 

Subject to these Terms and Conditions, CPA Canada grants you a limited, non-exclusive, non-transferable, non-sublicensable and non-assignable license (the “License”) to access the Platform and use the materials on the Platform solely for the following personal, non-commercial uses: (i) private study and education, or (ii) for reference purposes in the context of providing professional services to your clients. You shall only use the Platform and the materials on the Platform as expressly permitted by these Terms and Conditions. Without limiting the foregoing, you shall not, and shall not permit any third party to:  

  1. use the Platform or any materials accessed through the Platform for any purpose not expressly authorized by these Terms and Conditions; 

  1. modify, adapt, alter, translate, or create derivative works of the Platform or any materials accessed through the Platform; 

  1. sublicense, lease, rent, loan, sell, distribute, make available, or otherwise transfer the Platform or any materials accessed through the Platform to any third party; 

  1. reverse engineer, decompile, disassemble, or otherwise attempt to derive the source code or underlying ideas, algorithms, structure, or organization of the Platform or any materials accessed through the Platform; 

  1. remove, alter, or obscure any proprietary notices (including copyright and trademark notices) of CPA Canada or its affiliates and/or licensees in the Platform or any materials accessed through the Platform; 

  1. use the Platform or any materials accessed through the Platform in any manner that exceeds the scope or violates these Terms and Conditions; 

  1. use the Platform or any materials accessed through the Platform in any way that violates applicable laws or regulations; 

  1. use the Platform or any materials accessed through the Platform in any manner that would harm CPA Canada’s reputation or goodwill; or 

  1. use, incorporate, input, upload, train, fine-tune, or otherwise process the Platform or any materials accessed through the Platform, in whole or in part, to develop, improve, test, or operate any artificial intelligence system, machine learning model, algorithm, neural network, deep learning system, or similar technology. This prohibition includes but is not limited to using the Platform or any materials accessed through the Platform for training data, validation data, testing data, or as input for any computational process designed to recognize patterns, make predictions, generate content, or derive insights through automated means. 

You grant to CPA Canada all rights, licenses and permissions necessary to collect, use, process, display, reproduce, disseminate, or otherwise use your content in connection with the Platform, regardless of whether such content is anonymized or not. CPA Canada encourages all members to provide feedback on CPA Canada products, including suggestions for product enhancements. You agree that all such feedback is not confidential and that CPA Canada owns all rights to use and incorporate your feedback, without obligation, into CPA Canada products without payment or attribution to you. 

  1. Third-Party Links 

Links in the Platform to third party websites or information are provided solely as a convenience to you. If you use these links, you will leave the Platform and be subject to the terms and privacy policies of those third parties. Such links do not constitute or imply an endorsement, sponsorship, or recommendation by CPA Canada of the third party, the third-party web site, or the information found there. CPA Canada is not responsible or liable for any such web sites or their content.  

  1. Representations and Warranties 

By posting material, you represent and warrant that you own the copyright with respect to such material or have received permission from the copyright owner. In addition, you grant CPA Canada of the Platform the nonexclusive right and license to display, copy, publish, distribute, transmit, print, and use such information or other material. 

You represent and warrant that your participation in the Platform does not conflict with any existing contractual obligations you are party to, you have all necessary rights to your content to enable use by CPA Canada accordance with these Terms and Conditions, and your content does not violate or infringe any intellectual property right, right of privacy, right of publicity, or other proprietary right. 

  1. Indemnification 

As a Registered User, you agree to indemnify, defend and hold harmless, at your expense, against any losses, damages, liabilities, deficiencies, claims, suits, actions, judgments, proceedings, settlements, interest, awards, penalties, fines, costs or expenses of whatever kind, including reasonable legal fees (collectively “Losses”) incurred by CPA Canada (and its officers, directors, employees, agents, service providers, licensors, and affiliates) arising out of or related to (a) your use of the Platform, (b) your disclosure or solicitation of personal information, (c) any use of personal information that you disclosed, whether this use is by you or a third party, (d) your noncompliance with or breach of these Terms and Conditions (including without limitation, your noncompliance with or breach of Higher Logic’s Acceptable Use Policy or Anti-Spam Policy as may be updated from time to time in Higher Logic’s sole discretion), or (e) your use of third-party products or third-party sites. You shall not accept any settlement that (i) imposes an obligation on us; (ii) requires us to make an admission; or (iii) imposes liability not covered by these indemnifications or places restrictions on us without CPA Canada’s prior written consent. 

  1. Disclaimers and Limitation of Liability 

THE PLATFORM IS PROVIDED ON AN "AS IS" BASIS. CPA CANADA AND ITS SUBSIDIARIES AND AFFILIATES, AND EACH OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, AND SUCCESSORS EXPRESSLY DISCLAIM ANY AND ALL REPRESENTATIONS, WARRANTIES AND CONDITIONS, EXPRESS AND IMPLIED, INCLUDING, WITHOUT LIMITATION, ANY AND ALL REPRESENTATIONS AND WARRANTIES OF TITLE AND NON-INFRINGEMENT, AND ALL IMPLIED WARRANTIES AND CONDITIONS OF MERCHANTABLE QUALITY, FITNESS FOR ANY PARTICULAR PURPOSE, SUITABILITY FOR ANY PARTICULAR PURPOSE, AND ANY REPRESENTATIONS, WARRANTIES OR CONDITIONS ARISING FROM ANY COURSE OF DEALING OR USAGE OF TRADE, WITH RESPECT TO THE PLATFORM OR THE CONTENT CONTAINED IN OR ACCESSED THROUGH THE PLATFORM. THE FOREGOING DOES NOT AFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW. 

NEITHER CPA CANADA AND ITS SUBSIDIARIES AND AFFILIATES NOR THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, AND SUCCESSORS MAKE ANY REPRESENTATIONS OR WARRANTIES OR CONDITIONS AS TO THE ACCURACY, TIMELINESS, RELIABILITY, TRUTHFULNESS OR COMPLETENESS OF THE PLATFORM AND THE CONTENT CONTAINED IN OR ACCESSED THROUGH THE PLATFORM, INCLUDING, BUT NOT LIMITED TO, THE CONTENTS OF ANY INFORMATION, MATERIAL, OR POSTING FOUND ON THE PLATFORM, ANY SERVICES PROVIDED THROUGH THE PLATFORM, OR ANY LINKS TO OTHER SITES MADE AVAILABLE ON THE PLATFORM OR THE CONTENT CONTAINED ON SUCH SITE(S), THE CONTINUOUS OR ERROR-FREE USE AND OPERATION OF THE INTERNET OR THE PLATFORM, OR THAT THE PLATFORM OR THE SERVER THAT MAKES IT AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. 

YOU EXPRESSLY AGREE THAT USE OF THE PLATFORM IS AT YOUR SOLE RISK. UNDER NO CIRCUMSTANCES, INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE, GROSS NEGLIGENCE, NEGLIGENT MISREPRESENTATION, AND FUNDAMENTAL BREACH SHALL CPA CANADA, ITS SUBSIDIARIES AND AFFILIATES AND EACH OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, AND SUCCESSORS, BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, OR CONSEQUENTIAL DAMAGES OR ANY LOSS THAT RESULTS FROM THE USE OF, OR THE INABILITY TO USE, ANY CONTENT, INFORMATION, MATERIAL, OR POSTINGS ON THE PLATFORM, DIRECTLY OR INDIRECTLY, OR THE TRANSMISSION OF CONFIDENTIAL OR SENSITIVE INFORMATION OVER THE INTERNET. 

WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, YOU ASSUME ALL RESPONSIBILITIES AND OBLIGATIONS WITH RESPECT TO ANY DECISIONS OR ADVICE MADE OR GIVEN AS A RESULT OF THE USE OR APPLICATION OF THE PLATFORM OR ANY CONTENT RETRIEVED THEREFROM, INCLUDING THOSE TO ANY THIRD PARTY, FOR THE CONTENT, ACCURACY, AND REVIEW OF SUCH RESULTS. CPA CANADA AND ITS LICENSORS ARE NOT ENGAGED IN RENDERING LEGAL, ACCOUNTING, TAX OR OTHER PROFESSIONAL ADVICE OR SERVICES. IF LEGAL, ACCOUNTING, TAX OR OTHER EXPERT ASSISTANCE IS REQUIRED, THE SERVICES OF A COMPETENT PROFESSIONAL SHOULD BE SOUGHT. 

  1. Monitoring, Enforcement, Suspension and Termination 

Without prejudice to any of our rights, CPA Canada reserves the right, at any time and from time to time, without provision of notice to:   

  1. Remove or refuse to post on the Platform any content, for any reason or no reason in our sole discretion; 

  1. Take such actions with respect to any content posted on the Platform deemed necessary or appropriate in our sole discretion, including without limitation, for violating these Terms and Conditions; 

  1. Take appropriate legal action, including, without limitation, referral to law enforcement or regulatory authority, or notifying the harmed party of any illegal or unauthorized use of the Platform, and without limiting the foregoing, we have the right to fully cooperate with any law enforcement authorities or court order requesting or directing us to disclose the identity or other information of anyone posting any materials on or through the Platform; 

  1. Terminate, disable or suspend your account or any username, password, or other identifier, whether chosen by you or provided by us associated with your account, or otherwise terminate, disable or suspend your access to all or part of the Platform, in our sole discretion, for any reason or no reason, including, without limitation, any violation of these Terms and Conditions. 

YOU WAIVE AND HOLD HARMLESS, CPA CANADA AND ITS SUBSIDIARIES AND AFFILIATES, AND EACH OF THEIR RESPECTIVE DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, SERVICE PROVIDERS, CONTRACTORS, LICENSORS, LICENSEES, SUPPLIERS, AND SUCCESSORS FROM ANY AND ALL CLAIMS RESULTING FROM ANY ACTION TAKEN BY CPA CANADA AND ANY OF THE FOREGOING PARTIES RELATING TO ANY INVESTIGATIONS BY EITHER CPA CANADA OR SUCH PARTIES OR BY LAW ENFORCEMENT AUTHORITIES. 

CPA Canada has no obligation, nor any responsibility to any party to monitor the Platform or its use, and do not and cannot undertake to review material that you or other users submit to the Platform. We cannot ensure prompt removal of objectionable material after it has been posted and we have no liability for any action or inaction regarding transmissions, communications, or content provided by any user or third party, subject to applicable laws. 

  1. Privacy 

CPA Canada values your privacy and is committed to protecting your personal information. To learn more about how we collect, use, and safeguard your information, please review our Privacy Policy. 

CPA Canada also uses cookies for our websites to function as intended, to conduct marketing, to analyze our performance and to ensure that our websites are secure. For more information about how we use Cookies, please click here. 

This platform is developed using technology provided by a third party (Higher Logic). For more information about how they process personal information, click here.  

  1. Marketing and Advertising 

By signing up as a Registered User, you consent to receive communications from CPA Canada, including newsletters, promotions, product updates, service announcements, and personalized offers via email or other digital means. You can opt out of marketing emails at any time by clicking the "unsubscribe" link in our communications or you can update your preferences regarding messages relating to the Platform in your Platform account settings.  Note that you may still receive other communications from CPA Canada and may withdraw your consent to those communications by updating your preferences in your CPA Canada profile. 

We may display advertisements and sponsored content on the Platform to promote the products and services of third parties or to directly promote our products and services to you. In accordance with our Privacy Policy and our Cookie Policy, you acknowledge and agree that we may collect and use your data to conduct personalized or “interest based” advertising on the Platform. 

  1. General 

Governing Law. The Platform and these Terms and Conditions will be governed by and construed in accordance with the laws of the Province of Ontario and the federal laws of Canada applicable therein, without giving effect to any choice or conflict of law provision, principle, or rule (whether of the laws of the Province of Ontario or any other jurisdiction) and notwithstanding your domicile, residence, or physical location. 

Waiver. No failure to exercise, or delay in exercising, any right, remedy, power, or privilege arising from these Terms and Conditions operates, or may be construed, as a waiver thereof; and no single or partial exercise of any right, remedy, power, or privilege hereunder precludes any other or further exercise thereof or the exercise of any other right, remedy, power, or privilege. 

Severability. If any term or provision of these Terms and Conditions is invalid, illegal, or unenforceable in any jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other term or provision of these Terms and Conditions or invalidate or render unenforceable such term or provision in any other jurisdiction. 

  1. Reporting and Contact 

The Platform is operated by CPA Canada.  

Should you become aware of misuse of the Platform including libelous or defamatory conduct, you must report it to CPA Canada at webcontent@cpacanada.ca 

All other feedback, comments, requests for technical support, and other communications relating to the Website should be directed to webcontent@cpacanada.ca.