Disclaimer
Whira Tax Advisory Last Updated: April 28, 2026 Effective Date: April 28, 2026
1. Important Notice — Please Read Carefully
This Disclaimer governs your use of the Whira Tax Advisory website located at whirataxadvisory.com and all content, materials, publications, blog posts, insights articles, service descriptions, and communications published or distributed by Whira Tax Advisory (“Whira Tax Advisory,” “we,” “us,” or “our”), a CPA-led professional tax and accounting firm located at 2233 Argentia Road, Suite 302, Mississauga, Ontario, L5N 2X7.
By accessing our website, reading our content, or otherwise engaging with any material published by Whira Tax Advisory, you acknowledge that you have read, understood, and agreed to the terms of this Disclaimer. If you do not agree, please discontinue use of this website immediately.
This Disclaimer should be read alongside our Privacy Policy and Terms & Conditions, which together govern the relationship between Whira Tax Advisory and users of this website.
2. General Information Only — Not Professional Advice
All content published on this website, including service descriptions, Insights articles, blog posts, FAQs, tax deadline references, general guidance on tax topics, and any other written or visual material, is provided for general informational purposes only.
Nothing on this website constitutes, or should be construed as:
Professional tax advice tailored to your specific personal or business circumstances
Legal advice of any kind
Accounting advice, audit opinions, or assurance services
Financial planning, investment advice, or financial product recommendations
A formal engagement or retainer agreement between you and Whira Tax Advisory
The information published on this website is general in nature and reflects the state of Canadian tax law and CRA administrative policy as understood at the time of publication. Tax laws, CRA administrative practices, and government regulations change frequently. Information that was accurate at the time of writing may no longer be current, complete, or applicable to your situation.
3. No Client Relationship Without a Formal Engagement
Reading this website, submitting a contact form, booking a free consultation, or exchanging preliminary communications with Whira Tax Advisory does not establish a professional accountant-client relationship, a retainer, or any duty of care on the part of Whira Tax Advisory.
A formal client relationship is established only when:
Whira Tax Advisory has provided you with a written engagement letter or service agreement,
You have reviewed and signed that engagement letter, and
Whira Tax Advisory has confirmed acceptance of the engagement in writing.
Until these conditions are met, no information you share with us through this website should be treated as confidential in the professional sense, and Whira Tax Advisory assumes no obligation to act on or safeguard information submitted through preliminary inquiries, contact forms, or consultation requests.
4. Tax Advice Disclaimer — Individual Circumstances Apply
Canadian tax law is complex, highly fact-specific, and subject to frequent legislative and administrative changes. The application of any tax rule, deduction, credit, or filing requirement depends heavily on your individual or corporate circumstances, including but not limited to:
Your residency status and province of residence
Your income sources, business structure, and fiscal year-end
Your specific transactions during the tax year
Applicable tax treaties, elections, and prior CRA positions
Your history of prior filings and any CRA assessments or audit activity
Any general tax information provided on this website — including references to deductions, credits, deadlines, filing requirements, or tax-saving strategies — may not apply to your situation and should not be acted upon without obtaining personalized professional advice from a qualified CPA or tax professional who has reviewed your complete circumstances.
Whira Tax Advisory expressly disclaims any liability for decisions made or actions taken based solely on information found on this website without obtaining a formal professional engagement.
5. No Guarantee of Tax Outcomes
Where Whira Tax Advisory describes tax planning strategies, potential deductions, credits, or tax-saving opportunities — whether on this website, in marketing materials, or in general communications — these descriptions reflect general possibilities under Canadian tax law and are not guarantees or promises of specific tax outcomes.
Tax outcomes depend on individual facts and are subject to:
CRA review, audit, and reassessment
Judicial interpretation of tax legislation
Changes in applicable law or CRA administrative policy
The completeness and accuracy of information provided by the client
CRA’s discretionary powers under the Income Tax Act
No representation is made that any specific tax saving, refund amount, or tax position will be achieved or sustained. Past results for other clients do not guarantee or predict results for your specific situation.
6. CRA Compliance Disclaimer
While Whira Tax Advisory is committed to preparing and filing accurate, compliant tax returns in accordance with the Income Tax Act (Canada), the Excise Tax Act, and all applicable CRA requirements, we wish to make clear that:
The CRA retains the authority to review, audit, or reassess any tax return at any time within the statutory limitation periods
A filed tax return does not guarantee CRA acceptance of all positions taken therein
CRA interpretations of the law may differ from our professional positions, and such differences may result in additional tax, penalties, or interest being assessed
Whira Tax Advisory’s liability in respect of any filed return is limited to the terms set out in the signed engagement letter
Clients are responsible for providing complete, accurate, and timely information to Whira Tax Advisory. We are not liable for errors, omissions, penalties, or reassessments arising from incomplete, inaccurate, or misleading information provided by the client.
7. Bookkeeping and Financial Reporting Disclaimer
Bookkeeping and financial reporting services provided by Whira Tax Advisory are directed at organizing and recording financial transactions, preparing reconciliations, and producing financial statements for management and tax purposes. These services are subject to the following important limitations:
Bookkeeping services provided by Whira Tax Advisory do not constitute an audit, review engagement, or compilation engagement as defined under Canadian Auditing Standards (CAS) or Accounting Standards for Private Enterprises (ASPE) unless explicitly agreed in writing
Financial statements prepared as part of our bookkeeping services are prepared solely for internal management purposes and tax filing, and are not suitable for use in securing financing, satisfying statutory audit requirements, presenting to investors, or any other purpose requiring independently audited or reviewed financial statements
The accuracy of bookkeeping records depends entirely on the completeness and accuracy of the source documents, bank statements, invoices, and other records provided by the client
Whira Tax Advisory does not independently verify the authenticity of documents provided by clients
If you require audited or reviewed financial statements for any purpose, please advise us and we will recommend appropriate services or refer you to a qualified assurance practitioner.
8. Business Formation and Incorporation Disclaimer
Information provided on this website or in general consultations regarding business formation, incorporation, business structures, and related topics is provided for general informational purposes only. It does not constitute legal advice and is not a substitute for independent legal counsel.
Matters related to the incorporation of a company, shareholder agreements, articles of incorporation, corporate governance, liability protection, and business contracts are legal matters that require the advice of a qualified lawyer licensed to practice in Ontario or the relevant province. Whira Tax Advisory advises all clients considering incorporation to seek independent legal advice in addition to tax planning advice.
Whira Tax Advisory does not act as a corporate lawyer and makes no representations regarding the legal adequacy or enforceability of any corporate documents or structures.
9. Non-Resident Tax Filing Disclaimer
Canadian non-resident tax obligations are among the most complex areas of Canadian tax law, involving the interaction of the Income Tax Act, applicable income tax treaties, CRA administrative positions, and the tax laws of the non-resident’s country of residence.
General information provided on this website regarding non-resident tax filing, withholding taxes, Section 216 elections, NR4 and NR6 forms, and related topics is provided for informational purposes only. It does not constitute advice specific to your residency status, treaty entitlements, or cross-border tax position.
Non-residents with Canadian income obligations are strongly encouraged to seek personalized professional advice from a qualified CPA with expertise in cross-border taxation, and where applicable, to consult with a tax professional in their country of residence as well.
10. Third-Party Links and External Resources
This website may contain links to third-party websites, government resources (including the Canada Revenue Agency website at canada.ca), professional associations, or other external resources. These links are provided for your convenience and information only.
Whira Tax Advisory does not control the content of third-party websites and makes no representations regarding their accuracy, completeness, currency, or suitability. The inclusion of a link to a third-party website does not constitute an endorsement, recommendation, or affiliation.
You access third-party websites at your own risk and subject to the terms and conditions and privacy policies of those websites. Whira Tax Advisory accepts no responsibility for any loss or damage that may arise from your use of or reliance on third-party content.
11. Accuracy and Currency of Information
Whira Tax Advisory takes reasonable care to ensure that information published on this website is accurate and current at the time of publication. However, we do not warrant or represent that all information is:
Free from error or omission
Current and up-to-date with the latest legislative changes, CRA bulletins, or judicial decisions
Applicable to all provinces, territories, or specific personal circumstances
Comprehensive enough to inform any particular tax or financial decision
Tax legislation in Canada, including the Income Tax Act, Excise Tax Act, and related regulations, is subject to amendment by the federal and provincial governments at any time. CRA administrative policy is communicated through Income Tax Folios, Interpretation Bulletins, Technical Interpretations, and other guidance that is also subject to change.
We strongly encourage all users to verify any tax information obtained from this website with a qualified professional before taking any action.
12. Limitation of Liability
To the fullest extent permitted by applicable law, Whira Tax Advisory, its principals, CPA professionals, employees, contractors, and agents shall not be liable for any direct, indirect, incidental, special, consequential, punitive, or exemplary damages arising out of or in connection with:
Your use of or reliance on any information, content, or material on this website
Any errors, omissions, or inaccuracies in the content of this website
Tax penalties, interest, reassessments, or audit findings resulting from actions taken based on general information found on this website without a formal professional engagement
Any delay, interruption, or unavailability of this website or its content
Any unauthorized access to or alteration of your transmissions or data submitted through this website, except to the extent arising from Whira Tax Advisory’s own gross negligence or willful misconduct
Decisions made or not made based on general information or descriptions of services contained herein
Our liability to you in connection with a formal professional engagement is limited to the terms and conditions set out in your signed engagement letter and is governed by the professional standards of CPA Ontario.
Nothing in this Disclaimer limits liability that cannot be excluded under applicable law, including liability for fraud, personal injury caused by negligence, or any other matter where limitation is prohibited by law.
13. Testimonials and Results
Any testimonials, client experiences, or descriptions of outcomes referenced in our marketing materials or website are illustrative only and reflect individual experiences that may not be representative. They are not guarantees that you will achieve the same or similar results.
Tax outcomes are dependent on individual facts and circumstances, and past results obtained for other clients do not represent or guarantee outcomes in your matter.
14. Professional Designations and Regulatory Standing
Whira Tax Advisory represents that its principal CPA professionals hold valid designations in good standing with CPA Ontario, and that services are delivered in compliance with CPA Canada and CPA Ontario professional standards and Rules of Professional Conduct.
Any representation on this website about professional qualifications reflects the status at the time of publication and is subject to change. Clients may verify the standing of any CPA professional through the public registry maintained by CPA Ontario at www.cpaontario.ca.
Whira Tax Advisory is not a law firm and does not provide legal services. Services described on this website that relate to business formation, non-resident filing, and corporate structuring are provided as tax advisory services only and are not a substitute for legal advice.
15. Free Consultation Disclaimer
Whira Tax Advisory offers a free initial consultation to prospective clients. This consultation is provided as a general introductory meeting to understand your situation and discuss how our services may assist you.
The free consultation:
Does not constitute the commencement of a formal engagement
Does not establish a client-accountant relationship
Does not result in any professional obligation on the part of Whira Tax Advisory to take further action on your matter
Does not create a duty of confidentiality in the professional sense, unless and until a formal engagement is established
Any general information shared during a free consultation is provided informally and should not be relied upon in place of formal professional advice obtained through a signed engagement.
16. Email and Electronic Communications
Communications sent to Whira Tax Advisory via email, through our website contact form, or through any other electronic channel prior to the establishment of a formal client engagement are not considered confidential professional communications and do not establish any privilege or duty of care.
We strongly advise against transmitting sensitive personal or financial information (including SIN numbers, banking details, or complete financial records) through unsecured communication channels. Our secure client portal should be used for the transmission of all sensitive documents once a formal engagement has been established.
While we make every effort to respond to inquiries promptly, Whira Tax Advisory does not guarantee any specific response time to general website inquiries and is not responsible for any loss arising from a failure to receive or respond to an electronic communication.
17. Governing Law and Jurisdiction
This Disclaimer is governed by and construed in accordance with the laws of the Province of Ontario and the federal laws of Canada applicable therein. Any dispute arising in connection with this Disclaimer or your use of this website shall be subject to the exclusive jurisdiction of the courts of Ontario.
18. Amendments to This Disclaimer
Whira Tax Advisory reserves the right to amend, update, or replace this Disclaimer at any time without prior notice. Changes will be effective upon posting the revised Disclaimer on this website, with an updated “Last Updated” date. Your continued use of this website following any amendment constitutes your acceptance of the revised Disclaimer.
We encourage you to review this Disclaimer periodically.
19. Contact Us
If you have any questions about this Disclaimer or about the services offered by Whira Tax Advisory, please contact us:
Whira Tax Advisory 2233 Argentia Road, Suite 302 Mississauga, Ontario, L5N 2X7
Email: contact@whirataxadvisory.com Telephone: +1 (647) 375-5755 Website: www.whirataxadvisory.com
© 2026 Whira Tax Advisory. All rights reserved.
This Disclaimer does not constitute legal advice. Whira Tax Advisory recommends that this document be reviewed by qualified legal counsel prior to publication to ensure it meets your specific professional and legal requirements.
