• The disclaimer, privacy policy and copyright policy apply to all business communication, as well as all paid and free Video Tax News (VTN) services.

• The terms of service, as well as the disclaimer, privacy policy and copyright policy are governed by Alberta law and/or applicable Canadian federal law, without regard to choice of law or conflict of law principles.

• VTN reserves the right to amend the terms of service at any time without notice to you. VTN will use reasonable efforts to publish each amendment before such amendments become effective. VTN will ensure that the latest, fully amended version of these terms of service is published on the website. You are responsible for regularly reviewing the website to obtain timely notice of such amendments.

• Our seminars and products are provided to accounting and financial businesses and professionals operating within Canada only and are not open to the general public. With the exception of certain technical interpretations published by the Canada Revenue Agency in French, our seminars and products are provided solely in English. Further, although our content may include materials related to Quebec from time to time, such materials are provided in English only and are not intended for accounting and financial businesses and professionals operating within the Province of Quebec.

• Prices are subject to change without notice.

• Restricted Access: All purchased information and services are strictly for the use of paid subscribers or registrants only. Sharing access with non-subscribers or non-registrants is prohibited.

• Security Measures: Clients must take reasonable measures to ensure the security and confidentiality of the purchased information. This includes protecting login credentials and preventing unauthorized access to the content.

• VTN reserves the right to cancel a seminar or service for any reason. Full or pro-rated refunds for impacted clients will be processed within 30 days of such circumstances becoming known. VTN will notify affected customers by email after it determines cancellation is necessary.

• Many of our offerings include verified PD certificates. For these products, once participation is verified, a PD certificate will be available for print or download. A short quiz may be required for verification.

• Many designations require Professional Development credits for which our courses would qualify. Due to the number of these programs that exist, we cannot guarantee that our courses will meet all CPD requirements. Please, reach out to the governing body directly to confirm whether or not our courses would qualify. We can provide information to help facilitate the confirmation process as required.

• Closed Captioning: Some of our videos offer closed captioning and/or transcription solely for the convenience of our viewers. A third party automatically generates the closed captioning and/or transcription. Video Tax News does not review the accuracy of any information that appears in a closed caption or transcript. Video Tax News makes no representations or warranties and expressly disclaims any responsibility or liability with respect to, any errors or omissions in, or the accuracy, reliability, timeliness or completeness of, any information that appears in a closed caption or transcript. We encourage viewers to verify any information provided through the closed captioning/transcripts with other sources.

• We prioritize fostering supportive, engaging and safe interactions with clients, staff, vendors, community members etc. With that in mind, participant communications made before, during and after seminars (e.g. emails, in-person questions, comments submitted in the electronic chat and discussion boards), as well as interaction with presenters and VTN employees, must be respectful and not threaten the safe sharing of information and discourse. Individuals that contravene this policy in the opinion of VTN may be removed from any and all VTN services or products, current or future, without notice and without refund, at the discretion of VTN.

• By using our Subscriber Portal and creating/using a user profile, you acknowledge and agree to the following terms and conditions:

1. User information ownership: The ownership of any user profile and its corresponding data is retained by the corresponding company account. As an individual, you understand that your user profile is associated with a company account and is subject to the control and management of the respective Account Owner(s) of that company account. The Account Owner(s) may have access to your information, including personal data, for the purposes of managing and monitoring user profile usage.

2. Company account and user profile changes: Any requested changes to your user profile or company account, including but not limited to modifications, updates, disabling, or archiving, must be approved by an Account Owner from the corresponding company account. The Account Owner(s) hold the authority to grant or deny requested changes to a user or company profile.

3. Account security and confidentiality: You are responsible for maintaining the confidentiality and security of your user profile credentials, including usernames, passwords, and any additional authentication mechanisms. You agree to promptly notify a company Account Owner and our support team in the event of any unauthorized access, suspected breaches, or other security concerns related to your user profile.

• All orders are processed on a first-come, first-served basis, and only once both the payment and registration are received. Seats are not “held” when a registration without payment is received under any circumstances.

• Once the order is completed, the purchaser receives a confirmation email from VTN. If you did not receive a confirmation email after your purchase, please email or call our office.

• Discounts must be applied at the time of registration and are not retroactive. If a registrant is not eligible for an applied discount, the balance must be paid to confirm registration.

• Most payments can be made in full by Visa, MasterCard or cheque. For special groups and programs, payment type may be restricted to cheque only.

• Post-dated cheques are not accepted.

• Refund requests must be received in writing at info@videotax.com. Please see the applicable cancellation policy by service type below. Approved refunds will be processed within five business days and refunded to the original form of payment, less applicable fees. Please allow up to 10 business days for credit card refunds to appear on your statement.

• Chargebacks: If you encounter an unknown charge on your credit card, please contact us first to resolve the issue. There will be a $100 processing fee for handling chargebacks. The registrant must repay the original amount owed plus associated chargeback fees to confirm registration and retain access to the purchased services. If the product or seminar has already passed or been consumed and the outstanding payment is not received in a timely fashion, the amount will be escalated to a collection agency, or similar. Accounts and associated users will be disabled until the dispute has been resolved.

• To use our products and services, you must have the minimum system requirements outlined below. Failure to meet the minimum requirements may cause technical difficulties, including losing connection (poor audio and video during webcasts) or limited functionality. We cannot guarantee service if you do not have the minimum system requirements.

• General System Requirements: Most updated version of Google Chrome, Firefox, Microsoft Edge, Safari, or Opera. The minimum download and upload speed to use our services without interruption are 3Mbps.

• PC Specific Requirements: Platform: Windows 10 or higher with latest updates installed. Processor: 1GHz or faster. RAM: 1GB or more for 32-bit or 2GB or more for 64-bit. Please use the latest stable version of Windows.

• Mac Specific Requirements: Platform: Mac OS X 10.3 or higher with latest updates installed. Processor: 2.4GHz Intel Core 2 Duo or faster. RAM: 2GB or more. Video Card: at least 256MB of video memory. Please use the latest stable version of Mac OS.

• Android Specific Requirements: Platform: Android 8.0 (Oreo) or later. Use most updated browser available. Please note: none of our courses or services have been optimized for mobile, and we highly recommend using a computer.

• iOS Specific Requirements: Platform: iOS 12, iPad 12 or later. Use most updated browser available. Please note: none of our courses or services have been optimized for mobile, and we highly recommend using a computer.

• Software: Updated Adobe Reader, Microsoft Office 2021 +.

• When attending virtual live events: A consistent, high-speed connection is required. Mobile tethering, hotspots, slow, inconsistent public Wi-Fi networks or accessing through a VPN/Cloud server may create latency when using video conferencing. A minimum of 1 week before the session, please ensure all system requirements to participate are met. Please test your system using this link. No microphone or webcam is required.

• EMAIL ADDRESSES — Unique email addresses are required for each registrant.

• PAID REGISTRANTS ONLY — Access to the seminar and including all associated written and video materials is exclusively available to individuals who have completed the registration process and paid the required fee.

• PERSON CHANGES (substitutions) — Person change requests must be received in writing to info@videotax.com prior to the commencement of the seminar or prior to accessing the seminar material (whichever is sooner). There is no fee associated with a person change. Please note the registrations cannot be split, and the same person must attend all sessions. If the person change is completed after the seminar material has been shipped, it will be the registrant’s responsibility to ensure the new attendee receives the material.

• TRANSFER BETWEEN SAME EVENT TYPE — Transfer requests must be received in writing to info@videotax.com no later than ten business days prior to the original seminar date or the new seminar date, whichever is earlier. Transfer requests received after that time will not be processed. Pending availability, transfers will be processed subject to a $35 (plus tax) fee. Registration rate differences may apply. Event types include, but are not limited to Tax Update, Personal Tax Update, Newbies to Ninjas, or Ethics. Courses purchased under a location license are non-transferable.

• CANCELLATION —Cancellation requests must be sent in writing to info@videotax.com no later than ten business days prior to the seminar or prior to accessing the seminar material (whichever is sooner). Cancellation requests received after that time will not be processed. Cancellations are subject to a cancellation fee of 20% of the full registration fee before discounts or $100 (whichever is lower plus applicable tax). Refunds will be processed to the original form of payment. If the materials have already been mailed, it will be the registrants’ responsibility to return the material (at the registrant’s cost). Refunds will not be processed until the materials have been returned. Courses purchased under a location license cannot be refunded, exchanged, or cancelled.

• LATE REGISTRATIONS — Online registrations generally close two business days prior to the seminar's start. If you wish to register after this date, please contact our office to discuss availability.

• NO SHOW — Unfortunately, no refund is provided for registrants who do not attend the seminar for which they are registered.

• EXTENSIONS FOR RECORDED SEMINARS — The webinar portal and recording will be available as outlined in the seminar description. An additional 7-day extension to the availability of these items is permitted for 20% of the registration fee before discounts or $100 (whichever is less). Extension requests must be sent in writing to info@videotax.com prior to the last day of the session.

• SPLITTING REGISTRATIONS — The registration fee entitles the SAME person to attend all portions of the session. Splitting or sharing a registration is not permitted.

• INSTRUCTORS — VTN reserves the right to substitute instructors.

• ONLINE DISCUSSION BOARD — Our live (virtual and in-person) sessions may offer online discussion boards to facilitate activities such as networking and posing questions to presenters and fellow attendees. Discussion boards are excellent interactive tools that allow you to get the most out of your seminar experience. Your participation on these discussion boards is strictly voluntary. Please note that by participating in the online discussion boards, your full name will be displayed with your comments. Presenters may refer to you during the presentation and your name may be viewable to live attendees and viewers of the recorded version.

• MOVEMENT BREAKS — Some of our seminars include optional movement breaks. Participation in these breaks is entirely voluntary and at your own risk.

• SYSTEM REQUIREMENTS – Registrants need to ensure that their equipment meets all the system requirements and should do a system check 3-7 business days prior to the start of the session. If registrants have any technical issues, they should contact us via email or phone to troubleshoot.

• CODE OF CONDUCT – Participant communications made before, during and after the presentation (e.g. comments submitted in the electronic chat and discussion board) must be respectful and not threaten the safe sharing of information and discourse. Individuals that contravene this policy in the opinion of VTN may be removed at the discretion of VTN.

• 3RD PARTY WEBINAR PLATFORM – VTN uses 3rd party webinar platforms such as BigMarker and Zoom for our virtual live presentations. By registering for a virtual live session, you agree that your name and email information will be transferred to a 3rd party vendor to enable your ability to participate in the session according to their Terms of Service and Privacy Policy of the vendor. For reference, here are BigMarker’s Terms of Service and Privacy Policy and Zoom’s Terms of Service and Privacy Policy.

• GLOBAL TECHNICAL ISSUES – Although VTN and the makers of the 3rd party webinar platform do their best to ensure an issue-free virtual live experience, in the rare case that there is an outage or other technical issue impacting the virtual live presentation, VTN will ensure that a video of the material missed will be available on the registrant portal within 3 business days.

• SHIPPED MATERIAL – Some seminars offer optional printed material to be shipped to registrants for an additional fee. Please note, the electronic version of the materials is included in the registration fee. Registrants can indicate in the registration process whether the material should be mailed to the firm address on file or to a custom address. Printed material is mailed 2 weeks prior to the session start date generally by Canada Post Expedited service and their standard of service is 2-8 business days depending on the receiver's location . As there may be unforeseen delays outside of the control of VTN (such as delays due to a postal strike or a Canada Post hub shut down), on-time delivery cannot be guaranteed. If a textbook needs to be re-shipped due to an incorrect address provided by the registrant or delivery issue, the re-shipment will be done at the registrant's expense.

• LUNCH – For most in-person sessions a light lunch will be provided and is generally served in buffet style.

• ALLERGY ALERT – While we cannot guarantee that food has not been in contact with any item that you may have a food allergy or sensitivity to, we do offer an option to request special meals on registrations purchased at least ten business days in prior to the session date. If there is an incremental charge for the special meal, the registrant is responsible for paying the difference. There is a $100/day charge for “day of” meal changes or for unclaimed pre-ordered meals.

• TRAVEL AND ACCOMMODATIONS – Travel and accommodations are the responsibility of the course registrant.

• SPECIAL NEEDS – Please advise us at least ten days prior to your seminar date of any requests related to your special needs and we will do our best to accommodate alternate arrangements.

• PHOTO RELEASE – By registering for a VTN event or session, you grant VTN, or anyone authorized by VTN, the right to use or publish, in print or electronic format, any photographs or video containing your image or likeness for any promotional purpose, without compensation.

• COMMUNICABLE DISEASES GUIDELINES

o While attending in-person seminars, consistent with current local government guidelines, participants are encouraged to practice hand hygiene, and must adhere to provincial and federal government mandates that may include face coverings and vaccinations to reduce the risks of exposure to communicable diseases, as applicable.

o Attendance is at your own risk, and VTN cannot guarantee that its participants, volunteers, partners, or others in attendance will not become infected with a communicable disease.

• TRANSFERS FROM IN-PERSON TO VIRTUAL LIVE/PRE-RECORDED DUE TO ILLNESS – In an effort to ensure the safety of all attendees and staff, we are offering a flexible transfer policy to alleviate barriers to opt-out of the in-person session if any participant becomes sick. If the registrant is experiencing COVID-19 symptoms or any illness in the week leading up to and/or during the session, registrants can transfer to an upcoming virtual live or pre-recorded sessions with availability. Transfer fees will be waived.

• CANCELLATION OF THE IN-PERSON EVENT – If VTN determines that hosting a scheduled in-person session is not feasible for any reason, including travel interruptions, changes to government health mandates or other circumstances arising, the event will proceed in a virtual live format. The price difference will be refunded to the method originally paid.

• The Monthly Tax Update subscription term is 1 year.

• The newsletter will be posted on the Subscribers' Portal by the 5th (or the first business day following the 5th) of each month. Users (who have opted-in to notifications) will receive an email notification when the material is available.

• All individuals accessing any materials related to the Monthly Tax Update require a paid user license. Unless the appropriate site licenses have been purchased, any sharing, duplication, forwarding, posting on an intranet, or using the articles for internal training of the Monthly Tax Update material is in direct violation of copyright regulations.

o Sharing article exception - Monthly Tax Update individual articles may be shared with clients or colleagues on a case-by-case basis using the sharing feature on the Subscribers' Portal. Acceptable use includes printing an article for reference in a client's file or forwarding an article to a colleague or client to support a specific question or discussion. Prohibited sharing includes posting the newsletter in full or in part on a public website or firm-wide intranet, using the material for commercial or marketing purposes, forwarding a substantial portion of the newsletter, sharing any article with a broad group of persons (e.g. clients, staff without a paid user license), etc.

• Subscription use is permitted for one location of one firm only. Subscriptions for multiple locations at a discounted rate can be coordinated by contacting VTN using this form.

• Additional licenses may be added in the middle of a term based on pricing structures at the time of addition. Please contact VTN if you would like to add additional licenses to your subscription.

• Individual licenses within a subscription may be transferred to different users within your organization. The Subscribers’ Portal allows users with Account Owner access to make these changes.

• It is the responsibility of users with Account Owner status to regularly review and maintain their active users list through the Manage Users section of the Subscriber Portal. Each individual user using the material must be included on your Company Account’s User list and enabled for Monthly Tax Update Access.

• PD Certificates are available for users with a COMPLETE (VIDEO) SUBSCRIPTION. Monthly, users will be eligible for 1-hour of PD once they have completed the course including watching the full video(s) and achieving a minimum of 70% on the quiz. To obtain a PD Certificate, the course must be completed within 6 months of the publication date and the user’s account requires an active subscription.

• Cancellation terms:

o Individual licenses within a subscription may not be cancelled in the middle of a term.

o The entire subscription may be cancelled upon one month's written notice sent to info@videotax.com unless otherwise agreed to in writing.

• The purchaser is granted a license to utilize the BRANDABLE PRODUCT for the following purposes:

o To duplicate and distribute without limit to all current and potential clients of the purchaser via email, letter mail or social media

o To post on your website or blog.

o For other uses if previously approved by VTN.

• The BRANDABLE PRODUCT will be available in .pdf format (Adobe Acrobat) and .docx (Word).

• Modifications:

o Where the BRANDABLE PRODUCT is built using a series of articles, based on your marketing strategy, they can be distributed together as a whole or separately. Articles should remain intact with minimal modification to ensure the accuracy of the content.

o Where the BRANDABLE PRODUCT is a checklist format, it must be distributed as a whole document. No modifications are permitted apart from adding your letterhead/logo where instructed.

o Purchasers are required to add their letterhead and branding prior to distributing. Distributing the unbranded "Master File" is prohibited.

o All distributions must include the full disclaimer found on the last page of the BRANDABLE PRODUCT. The only permitted alterations to this disclaimer will be identified, such as adding your firm's contact number.

• The Word document must be converted to PDF prior to distribution

• For optimum printing, please ensure that your header graphic is at least 2000 pixels wide and between 500 and 750 pixels high. Please note: the Master File is created using a header that is 2325X750 pixels.

• The purchaser is responsible for complying with all Canadian anti-spam legislation and other legal requirements regarding distribution.

• In the rare case that VTN requires a change to the BRANDABLE PRODUCT after its initial circulation, the purchaser must make and communicate the correction to the purchaser’s audience within 72 hours of receiving notification from VTN of the change.

• There is no requirement to include an acknowledgement to VTN.

• Subscription use is permitted for one location of one firm only. Additional subscriptions are required to be purchased for additional branches. Subscriptions for multiple locations at a discounted rate can be coordinated by contacting VTN using this form.

• The newsletter will be made available by January 15th (1st Quarter Issue), May 15th (2nd Quarter Issue), August 15th (3rd Quarter Issue), October 15th (4th Quarter Issue) and early December (Year-end Issue). If this date falls on a holiday or weekend, it will be distributed on the first business day thereafter. Subscribers (who have opted-in to notifications) will be notified by email when the newsletter is available.

• Cancellation - The subscription may be cancelled upon eight week’s written notice sent to info@videotax.com

• Cancellation requests must be received in writing to info@videotax.com no later than one week prior to the release of the Budget and is subject to a $50 administration fee. Cancellations made later than this date will not receive a refund.

• The webinar material including the videos and textbook is for personal use by the registrant only and cannot be shared in part or in whole.

• The purchaser is granted a limited license to utilize the Brandable Client Letter (BCL)— Expanded T3 Reporting Rules for the following purposes only:

o To duplicate and distribute without limit to all current and potential clients of the purchaser via email, letter mail or social media.

o To post on your website or blog.

o For other uses if previously approved by VTN.

• The BCL will be available in .pdf format (Adobe Acrobat) and .doc (Word).

• The BCL and source information should remain intact with minimal modification to ensure the accuracy of the content.

• Purchasers are required to add their letterhead and branding prior to distributing the BCL. Distributing the unbranded "Master File" is prohibited. Distributing the file in the .doc (Word) format is prohibited.

• For optimum printing, please ensure that your header graphic is at least 2000 pixels wide and between 500 and 750 pixels high. Please note: the Master File is created using a header that is 2325X750 pixels.

• The purchaser is responsible for complying with all Canadian anti-spam legislation and other legal requirements regarding distribution.

• All distributions of the BCL must include the disclaimer found on the last page of the BCL.

• In the rare case that VTN requires a change to the BCL after its initial circulation, the purchaser must make and communicate the correction to the purchaser’s audience within 72 hours of receiving notification from VTN of the change.

• Distribution of the BCL is permitted for one location of one firm only. Additional registrations are required to be purchased for additional branches.

• The purchaser is granted a limited license to utilize the Brandable Quick Reference Chart (QRC) — Underused Housing Tax (UHT) for the following purposes only:

o To duplicate and distribute without limit to all current and potential clients of the purchaser via email, letter mail or social media.

o To post on your website or blog.

o For other uses if previously approved by VTN.

• The QRC will be made available within 2 business days after purchase. Subscribers will be notified by email when the newsletter is available.

• The QRC was created February 1, 2023. As the UHT is a new tax, it is possible that subsequently released CRA commentary may necessitate an update to the Brandable Quick Reference Chart – Underused Housing Tax (UHT). If so, we will provide relevant update(s) until April 30, 2023. No updates will be provided after this date.

• The QRC will be available in .pdf format (Adobe Acrobat) and .doc (Word).

• The QRC and source information should remain intact with minimal modification to ensure the accuracy of the content.

• Purchasers are required to add their letterhead and branding prior to distributing. Distributing the unbranded "Master File" is prohibited. Distributing the file in the .doc (Word) format is prohibited.

• For optimum printing, please ensure that your header graphic is at least 2000 pixels wide and between 500 and 750 pixels high. Please note: the Master File is created using a header that is 2325X750 pixels.

• The purchaser is responsible for complying with all Canadian anti-spam legislation and other legal requirements regarding distribution.

• All distributions must include the disclaimer found on the last page of the QRC.

• In the rare case that VTN requires a change to the QRC after its initial circulation, the purchaser must make and communicate the correction to the purchaser’s audience within 72 hours of receiving notification from VTN of the change.

• Subscription use is permitted for one location of one firm only. Additional subscriptions are required to be purchased for additional branches. Subscriptions for multiple locations at a discounted rate can be coordinated by contacting VTN using this form - https://www.videotax.com/inquiry-form

• Due to the quick turn distribution of this service, there will be no cancellations or refunds.