Terms and Conditions

1. Introduction and Business Identity

These Terms and Conditions (“Terms”) govern your use of the website, services, and communications of léveillée CPA inc., a certified public accounting firm (CPA Auditor) operating under the laws of the Province of Quebec, Canada.

léveillée CPA inc. provides professional accounting services including taxation (personal, corporate, estate, and real estate), financial statement preparation and certification (compilation, review, and audit), advisory services (including specialized advisory for complex transactions such as mergers & acquisitions, financing, and restructuring), bookkeeping (Essential, Plus, and VIP packages), business startup assistance, and government representation before the Canada Revenue Agency (CRA) and Revenu Québec.

By accessing our website, using our services, or subscribing to our communications, you acknowledge that you have read, understood, and agree to be bound by these Terms. If you do not agree to these Terms, please do not use our website or services.

2. Services

léveillée CPA inc. offers the following professional services:

• Taxation: Preparation and filing of personal, corporate, estate, and real estate tax returns; tax planning and optimization
• Financial Statements and Certification: Compilation engagements, review engagements, and audit engagements in accordance with Canadian professional standards
• Advisory: Financial consulting, business management advice, strategic planning, and specialized advisory for complex transactions including mergers & acquisitions (M&A), financing, and restructuring
• Bookkeeping: Monthly bookkeeping services offered in three packages (Essential, Plus, VIP) with fixed monthly pricing
• Business Startup: Assistance with business incorporation, registration, and initial setup
• Government Representation: Representation before the CRA, Revenu Québec, and other government agencies on your behalf

All professional services are provided in accordance with the standards of the Ordre des comptables professionnels agréés du Québec (CPA Québec) and applicable Canadian professional standards.

3. Client Responsibilities

As a client of our firm, you agree to:

• Provide accurate, complete, and timely information and documentation required for the delivery of our services
• Inform us promptly of any changes to your personal information, financial situation, or circumstances that may affect our services
• Review all documents, returns, and statements we prepare on your behalf and bring any errors or concerns to our attention promptly
• Pay all fees and charges for services rendered in accordance with our agreed-upon fee schedule
• Authorize us in writing before we act on your behalf with government agencies

4. Fees and Payment

Fees for our services will be communicated to you in advance or upon engagement. Bookkeeping services are offered at fixed monthly rates depending on the selected package (Essential, Plus, or VIP). Other services may be billed on an hourly basis or at a fixed fee as agreed upon. All fees are subject to applicable taxes (GST/QST).

Payment is due upon receipt of our invoice unless otherwise agreed. We reserve the right to suspend services for overdue accounts and to charge interest on late payments at the rate permitted by law.

5. SMS/Text Messaging Terms and Conditions

léveillée CPA inc. offers SMS/text messaging services to communicate with clients and prospective clients. By opting in to receive text messages from us, you agree to the following terms:

5.1 Business Identity

You are subscribing to receive text messages from léveillée CPA inc., a certified public accounting firm located at 1155 René-Lévesque Blvd. West, Suite 2500, Montreal, Quebec, Canada H3B 2K4. Messages may include appointment reminders and confirmations, tax filing deadline notifications and regulatory updates, marketing and promotional messages about our accounting services and special offers, and general account notifications.

5.2 Consent

By checking the appropriate consent checkbox(es) on our forms, you expressly consent to receive the specified category of text messages from us at the mobile phone number you provide. Consent to receive messages is not a condition of purchasing any service from our firm. You may opt in to transactional (non-marketing) messages and/or marketing messages independently.

By providing your mobile number and checking the applicable consent box, you confirm that you are the account holder or authorized user of that mobile number.

SMS consent is collected through secure web forms embedded on our website. Consent records, including timestamp, IP address, and selected consent category, are securely stored for audit and compliance purposes.

5.3 Opt-Out and Support Mechanisms

If you are experiencing issues with the messaging program, you can reply with the keyword HELP for more assistance, or you can get help directly at info@leveilleecpa.com or +1 438 802 0323.

5.4 Carrier Liability

We are not responsible for any delays, failures, or errors in message delivery that are caused by your wireless carrier, network conditions, or your mobile device.

5.5 Message Frequency

As always, message and data rates may apply for any messages sent to you from us and to us from you. You may receive up to 10 messages per month depending on your interactions with our office and applicable tax deadlines. If you have any questions about your text plan or data plan, it is best to contact your wireless provider.

5.6 Non-Sharing of Mobile Information

5.7 Privacy

If you have any questions regarding privacy, please read our privacy policy: www.leveilleecpa.com/privacy-policy

6. Website Use

Our website is provided for informational purposes and to facilitate access to our services. You agree to use the website only for lawful purposes and in compliance with all applicable laws and regulations. You may not:

• Use the website in any way that could damage, disable, overburden, or impair it
• Attempt to gain unauthorized access to any part of the website or its systems
• Use the website to transmit any harmful or malicious content
• Reproduce, distribute, or modify any content on the website without our written permission

7. Intellectual Property

All content on our website, including text, graphics, logos, images, and software, is the property of léveillée CPA inc. or its licensors and is protected by Canadian and international intellectual property laws. You may not use, reproduce, or distribute any content from our website without our prior written consent.

8. Limitation of Liability

While léveillée CPA inc. strives to provide accurate and reliable professional services, we shall not be liable for:

• Any indirect, incidental, consequential, or punitive damages arising from the use of our services or website
• Errors or omissions in tax returns or financial statements resulting from inaccurate or incomplete information provided by the client
• Losses resulting from changes in tax legislation, regulations, or government policies after our work has been completed
• Delays or failures in SMS message delivery caused by wireless carriers or network conditions

Our total liability to you for any claim arising from our services shall not exceed the fees paid by you for the specific service giving rise to the claim. Nothing in these Terms limits our liability for fraud, gross negligence, or any liability that cannot be excluded by law.

9. Confidentiality

léveillée CPA inc. is bound by professional confidentiality obligations under the Code of Ethics of CPAs and applicable Quebec and Canadian laws. All information you provide to us in the course of our professional relationship is treated as strictly confidential. We will not disclose your information to any third party without your express consent, except as required by law, court order, or professional regulatory requirements.

10. Professional Standards and Regulatory Compliance

léveillée CPA inc. operates under the authority of the Ordre des comptables professionnels agréés du Québec (CPA Québec). Our services are delivered in accordance with Canadian Auditing Standards (CAS), Canadian Accounting Standards for Private Enterprises (ASPE), and other applicable professional standards. Jean Léveillée holds the designation of CPA Auditor, which authorizes the performance of audit, review, and compilation engagements.

11. Termination of Services

Either party may terminate the professional engagement upon reasonable written notice. Upon termination:

• You are responsible for payment of all fees for services rendered up to the date of termination
• We will return your original documents to you upon request
• We will retain copies of our working papers as required by professional standards and applicable law
• Confidentiality obligations will continue to apply after termination

12. Dispute Resolution

Any dispute arising out of or in connection with these Terms or our services shall first be addressed through good-faith negotiations between the parties. If the dispute cannot be resolved through negotiation, the parties agree to submit the dispute to mediation before resorting to litigation. Any legal proceedings shall be brought before the courts of the Province of Quebec, District of Montreal, and these Terms shall be governed by and construed in accordance with the laws of the Province of Quebec and the applicable federal laws of Canada.

13. Canadian Anti-Spam Legislation (CASL) Compliance

All electronic communications, including emails and SMS messages, sent by our firm comply with Canada’s Anti-Spam Legislation (CASL). We only send commercial electronic messages with your express or implied consent, as defined by CASL. Every commercial message includes our business identification, contact information, and a clear mechanism to unsubscribe or opt out. Requests to unsubscribe are processed within ten (10) business days.

14. Indemnification

You agree to indemnify and hold harmless léveillée CPA inc., its owner, employees, and collaborators from any claims, damages, losses, or expenses (including legal fees) arising from your breach of these Terms, your provision of inaccurate information, or your misuse of our services or website.

15. Force Majeure

léveillée CPA inc. shall not be held liable for any failure or delay in performing its obligations due to circumstances beyond its reasonable control, including but not limited to natural disasters, pandemics, government actions, utility failures, cyber-attacks, or disruptions to telecommunications networks.

16. Severability

If any provision of these Terms is found to be invalid, illegal, or unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect. The invalid provision shall be modified to the minimum extent necessary to make it valid while preserving the intent of the original provision.

17. Entire Agreement

These Terms, together with our Privacy Policy and any written engagement letter, constitute the entire agreement between you and us regarding the matters addressed herein. These Terms supersede all prior or contemporaneous agreements, representations, and understandings, whether written or oral.

18. Modifications to These Terms

We may modify these Terms from time to time. Any changes will be posted on our website with a revised effective date. Your continued use of our services or website after such changes constitutes your acceptance of the modified Terms. We will make reasonable efforts to notify you of significant changes.

19. Language

These Terms are drafted in English. A French-language version may also be available. In the event of any inconsistency between the English and French versions, and to the extent permitted by law, the French version shall prevail where required by Quebec’s Charter of the French Language (Bill 96).

20. Contact Us

If you have any questions about these Terms and Conditions, please contact us: