Terms and Conditions
Whira Tax Advisory Last Updated: April 28, 2026 Effective Date: April 28, 2026
1. Introduction and Acceptance of Terms
These Terms and Conditions (“Terms”) govern your use of the Whira Tax Advisory website located at whirataxadvisory.com (the “Website”) and the professional services offered 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.
These Terms apply to all visitors and users of this Website, as well as to all clients who engage Whira Tax Advisory for any professional service, including personal tax filing, small business tax filing, corporate tax filing, bookkeeping and financial reporting, non-resident tax filing, and business formation services.
By accessing or using this Website, booking a consultation, submitting an inquiry, or engaging Whira Tax Advisory for professional services, you agree to be bound by these Terms in their entirety. If you do not agree with any part of these Terms, you must immediately cease use of this Website and refrain from engaging our services.
These Terms should be read together with our Privacy Policy and Disclaimer, which are incorporated herein by reference.
For clients who have signed a formal engagement letter, the terms of that engagement letter shall govern the specific professional services being provided. In the event of a conflict between these Terms and a signed engagement letter, the engagement letter shall prevail with respect to the specific services covered.
2. Definitions
For the purposes of these Terms, the following definitions apply:
“Client” means any individual, corporation, partnership, trust, or other legal entity that has entered into a formal engagement with Whira Tax Advisory by executing a signed engagement letter.
“Prospective Client” means any individual or entity that has contacted Whira Tax Advisory, booked a free consultation, or submitted an inquiry through the Website without yet executing a formal engagement letter.
“Services” means all professional tax advisory, tax preparation and filing, bookkeeping, financial reporting, business formation, and related services offered by Whira Tax Advisory as described on this Website.
“Engagement Letter” means the written agreement executed between Whira Tax Advisory and a Client that sets out the scope of services, fees, responsibilities, and terms applicable to a specific professional engagement.
“CRA” means the Canada Revenue Agency.
“PIPEDA” means the Personal Information Protection and Electronic Documents Act (S.C. 2000, c. 5).
“CPA Ontario” means Chartered Professional Accountants of Ontario, the provincial regulatory body governing the accounting profession in Ontario.
“Confidential Information” means all personal, financial, corporate, and tax-related information provided by a Client to Whira Tax Advisory in connection with a professional engagement.
“Website Content” means all text, articles, blog posts, service descriptions, FAQs, graphics, tools, and other material published on whirataxadvisory.com.
“User” means any person who accesses or uses the Website, whether or not they are a Client.
3. Professional Services — Nature and Scope
3.1 Services Offered
Whira Tax Advisory offers the following professional services to individuals and businesses across Canada:
Personal Tax Filing: Preparation and electronic filing of T1 personal income tax returns for individuals, families, students, retirees, and self-employed professionals
Small Business Tax Filing: Tax preparation and filing for sole proprietors, partnerships, freelancers, contractors, and small incorporated businesses, including both T1 self-employment returns and T2 corporate returns
Corporate Tax Filing: Preparation and filing of T2 corporate income tax returns for Canadian-controlled private corporations (CCPCs) and other incorporated entities, including multi-province and consolidated filings
Bookkeeping and Financial Reporting: Monthly transaction recording, bank and credit card reconciliation, accounts receivable and payable tracking, financial statement preparation (profit and loss statements, balance sheets), and year-end bookkeeping for tax readiness
Non-Resident Tax Filing: Preparation and filing of non-resident tax returns including T1, Section 216 elections, NR4 and NR6 forms, withholding tax review, and departure and final returns
Business Formation: Business structure assessment, provincial and federal business registration, incorporation filing, Business Number (BN) registration, GST/HST and payroll account setup, and initial tax planning
3.2 Services Are Not Legal Services
Whira Tax Advisory is a professional accounting and tax advisory firm. We are not a law firm and do not provide legal services, legal advice, or legal representation. Services related to business formation, corporate structuring, shareholder agreements, and non-resident filing are provided strictly as tax advisory and accounting services. Clients requiring legal advice in connection with any matter are advised to engage a qualified lawyer licensed to practice in their relevant jurisdiction.
3.3 Services Are Not Assurance or Audit Services
Unless explicitly agreed to in writing in a separate engagement letter, Whira Tax Advisory’s bookkeeping and financial reporting services do not constitute an audit, review engagement, or compilation engagement as defined by Canadian Auditing Standards (CAS) or the Auditing and Assurance Standards Board (AASB). Financial statements prepared by Whira Tax Advisory are prepared for management and tax purposes only and are not suitable for use in statutory filings, financing applications, investor presentations, or any purpose requiring independently audited or reviewed financial statements.
3.4 Geographic Scope
Whira Tax Advisory primarily serves clients located in Mississauga, Toronto, Oakville, Brampton, and the Greater Toronto Area. However, as a digital-friendly firm, we are able to serve clients across all provinces and territories of Canada. Non-resident services are available to individuals and corporations with Canadian-source income obligations regardless of their country of residence.
4. Client Engagement and Onboarding
4.1 Commencement of Professional Relationship
A professional accountant-client relationship between you and Whira Tax Advisory is established only upon the execution of a formal written Engagement Letter signed by both parties. No professional relationship, duty of care, or obligation of confidentiality arises from:
Visiting or browsing this Website
Submitting a contact form or general inquiry
Attending a free initial consultation
Exchanging preliminary emails or telephone communications
4.2 Free Consultation
Whira Tax Advisory offers a complimentary initial consultation to prospective clients. The purpose of this consultation is to introduce our services, understand your general situation, and determine whether an engagement is appropriate. The free consultation:
Does not constitute the commencement of a formal engagement
Does not result in the delivery of professional advice specific to your circumstances
Does not establish any duty of care, confidentiality obligation (in the professional sense), or ongoing obligation on the part of Whira Tax Advisory
May be declined at our sole discretion without obligation or explanation
4.3 Engagement Letter and Scope of Work
Upon agreeing to proceed with our services, Whira Tax Advisory will provide you with an Engagement Letter that sets out:
The specific services to be performed
The fees and billing arrangements
The responsibilities of both parties
The expected timeline and deliverables
Applicable terms, conditions, and limitations
No work will commence on a formal basis until the Engagement Letter has been signed and returned by the Client. Whira Tax Advisory reserves the right to decline any engagement at its sole discretion, including where a conflict of interest exists, where the engagement falls outside our areas of competence, or for any other reason consistent with our professional obligations.
4.4 Client Onboarding and Document Collection
Following execution of an Engagement Letter, clients will be onboarded through our secure client portal. Clients are required to:
Provide all requested documents and information in a complete, accurate, and timely manner
Respond promptly to requests for clarification or additional information
Notify Whira Tax Advisory of any changes to their circumstances that may affect the engagement
Review all completed work product provided to them carefully before providing approval
The quality and accuracy of our work is dependent on the completeness and accuracy of information provided by the client. Whira Tax Advisory is not responsible for errors or omissions in filed returns or financial records arising from incomplete, inaccurate, delayed, or misleading information provided by the client.
5. Client Responsibilities
Clients engaging Whira Tax Advisory for any service agree to the following responsibilities:
5.1 Accuracy and Completeness of Information
You represent and warrant that all information, documents, records, and representations provided to Whira Tax Advisory are, to the best of your knowledge, accurate, complete, truthful, and not misleading. You acknowledge that Whira Tax Advisory relies on the information provided by you without independently auditing or verifying its accuracy, except where verification is explicitly within the scope of the engagement.
5.2 Timely Provision of Documents
You agree to provide all required documents, income slips, financial records, and supporting documentation within the timelines communicated by Whira Tax Advisory. Late provision of documents may result in:
Your return being filed after the applicable CRA deadline, potentially resulting in late-filing penalties and interest for which Whira Tax Advisory accepts no responsibility
Delays in the delivery of bookkeeping reports or financial statements
Additional fees where the delay increases the work required to complete the engagement
5.3 Review and Approval of Work Product
You agree to review all completed tax returns, financial statements, bookkeeping reports, or other work product provided by Whira Tax Advisory carefully before providing your approval to file or finalize. By approving a tax return for filing or accepting a financial report, you confirm that the information reflected therein is accurate and complete to the best of your knowledge.
Whira Tax Advisory will not file any tax return with the CRA without your explicit authorization, which for T1 returns is provided through your signature on the T183 authorization form, and for T2 returns through the T183CORP authorization form.
5.4 Compliance with Tax Obligations
You remain personally responsible for your own tax compliance. Engaging Whira Tax Advisory to prepare and file a tax return does not transfer your legal obligations as a taxpayer under the Income Tax Act or any other applicable legislation to Whira Tax Advisory. You are responsible for ensuring that all tax installments, GST/HST remittances, payroll deductions, and other payment obligations are met by their respective due dates, unless payment facilitation has been explicitly included in your engagement scope.
5.5 Notification of Changes
You agree to notify Whira Tax Advisory promptly of any changes in your personal, financial, or business circumstances that may affect your tax obligations or the services being provided, including changes in residency status, marital status, business ownership, significant income changes, or new CRA correspondence received.
5.6 CRA Correspondence
You agree to forward to Whira Tax Advisory, without delay, any correspondence received from the CRA relating to a tax period or matter for which we have been engaged, including notices of assessment, notices of reassessment, audit requests, or requests for information. Failure to forward CRA correspondence promptly may limit our ability to respond within statutory deadlines and may prejudice your rights.
6. Fees, Invoicing, and Payment Terms
6.1 Fee Basis
Fees for professional services are set out in the applicable Engagement Letter and are based on the nature, scope, and complexity of the services to be provided. Whira Tax Advisory offers clear, upfront pricing and will communicate any fee estimates or fixed fees prior to commencing work.
6.2 Fee Adjustments
Where the scope of work materially expands beyond what was originally agreed in the Engagement Letter — including as a result of the client providing incomplete documents that require significant additional work, responding to CRA correspondence outside the original scope, or addressing prior-year filing issues not initially disclosed — Whira Tax Advisory reserves the right to adjust fees accordingly. We will communicate any anticipated fee adjustments to you before proceeding with additional work.
6.3 Payment Terms
Unless otherwise agreed in the Engagement Letter:
Invoices are due and payable within 14 days of the invoice date
Whira Tax Advisory reserves the right to require a deposit or advance payment before commencing work on any engagement
For ongoing bookkeeping engagements, fees are invoiced on a monthly basis and are due within 14 days of the invoice date
6.4 Late Payment
Accounts that remain unpaid beyond the payment due date may be subject to a late payment fee as set out in the Engagement Letter. Whira Tax Advisory reserves the right to suspend or terminate services, including withholding the filing of a completed tax return, where payment obligations have not been met, without prejudice to the client’s obligation to pay all outstanding fees.
6.5 Disputed Invoices
If you believe that an invoice is incorrect or wish to dispute any portion of it, you must notify Whira Tax Advisory in writing within 7 days of the invoice date, setting out the basis for the dispute. Undisputed portions of any invoice remain due and payable in accordance with the payment terms.
6.6 Taxes on Services
All fees quoted are exclusive of applicable taxes unless otherwise stated. GST/HST will be charged on all taxable supplies as required under the Excise Tax Act and will appear as a separate line item on all invoices.
6.7 Refund Policy
Fees paid for services already commenced or completed are generally non-refundable. Where Whira Tax Advisory is unable to complete an engagement due to circumstances within our control, we will work with you to determine a fair resolution, which may include a partial refund or credit. No refund will be provided in circumstances where the client has provided inaccurate, incomplete, or misleading information that necessitated the rework or termination of the engagement.
7. Confidentiality
7.1 Duty of Confidentiality
Whira Tax Advisory acknowledges its professional duty of confidentiality under CPA Ontario’s Rules of Professional Conduct. We will not disclose Confidential Information received from a client to any third party except:
As required or permitted by law, including mandatory disclosure obligations under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA)
To the CRA, as authorized by the client through a signed authorization form
To third-party service providers engaged by Whira Tax Advisory, subject to confidentiality obligations, as described in our Privacy Policy
As required to defend or assert our professional rights in the event of a dispute
With the client’s explicit written consent
7.2 Client’s Confidentiality Obligations
Where Whira Tax Advisory provides clients with access to any proprietary processes, templates, pricing structures, or methodologies in the course of an engagement, the client agrees to maintain the confidentiality of such information and not to disclose it to any third party without our prior written consent.
7.3 Survival of Confidentiality Obligations
Confidentiality obligations under these Terms and any Engagement Letter survive the termination or expiry of the professional relationship.
8. Intellectual Property
8.1 Website Content
All content published on this Website, including but not limited to text, articles, service descriptions, blog posts, graphics, logos, images, and the overall design and layout of the Website, is the intellectual property of Whira Tax Advisory or its licensors and is protected under the Copyright Act (R.S.C., 1985, c. C-42) and applicable intellectual property laws.
You are granted a limited, non-exclusive, non-transferable, revocable licence to access and use the Website and its content for your own personal, non-commercial informational purposes. This licence does not permit you to:
Reproduce, copy, distribute, or publish any Website Content without our prior written consent
Use Website Content for any commercial purpose or for the benefit of any third party
Modify, adapt, translate, or create derivative works based on Website Content
Remove or obscure any copyright, trademark, or proprietary notices
8.2 Work Product
All work product created by Whira Tax Advisory in the course of a professional engagement — including prepared tax returns, financial statements, bookkeeping records, analysis, and reports — is provided to the client for the purposes set out in the Engagement Letter. Upon receipt of full payment of all outstanding fees, the client receives ownership of the final work product prepared on their behalf. Whira Tax Advisory retains the right to retain copies of all work product in its engagement files for professional and regulatory purposes.
8.3 Whira Tax Advisory Branding
The name “Whira Tax Advisory,” our logo, and all related trade names and service marks are the property of Whira Tax Advisory. Nothing on this Website grants any licence or right to use our name, logo, or marks without our prior written consent.
9. Limitation of Liability
9.1 General Limitation
To the fullest extent permitted by applicable law, Whira Tax Advisory’s total liability to a Client in connection with any professional engagement shall not exceed the total fees paid by that Client to Whira Tax Advisory in respect of the specific engagement giving rise to the claim, during the twelve (12) months immediately preceding the event giving rise to the claim.
9.2 Exclusion of Consequential Damages
Whira Tax Advisory shall not be liable for any indirect, incidental, special, consequential, punitive, or exemplary damages of any nature, including but not limited to:
Lost profits, revenue, business opportunities, or anticipated savings
CRA penalties, interest, or fines arising from information that was inaccurate, incomplete, or untimely provided by the client
Tax reassessments or audit findings resulting from CRA’s disagreement with a professional tax position, where that position was reasonable and supported by the information available at the time
Losses arising from the client’s failure to review and approve work product before filing or finalization
Losses arising from the client’s failure to forward CRA correspondence promptly
Any loss arising from circumstances beyond Whira Tax Advisory’s reasonable control
9.3 Website Liability
Whira Tax Advisory shall not be liable for any loss or damage arising from your use of or reliance on the Website or its content, including reliance on general tax information that does not account for your specific circumstances.
9.4 Force Majeure
Whira Tax Advisory shall not be liable for any failure or delay in performing its obligations to the extent that such failure or delay is caused by circumstances beyond our reasonable control, including natural disasters, government actions, pandemic or public health measures, power failures, cyberattacks, or failures of third-party service providers. In such circumstances, Whira Tax Advisory will take reasonable steps to minimize the impact and resume normal service as soon as practicable.
9.5 Non-Exclusion of Mandatory Rights
Nothing in these Terms limits or excludes liability that cannot be limited or excluded under applicable law, including liability for fraud, fraudulent misrepresentation, or personal injury caused by negligence.
10. Indemnification
You agree to indemnify, defend, and hold harmless Whira Tax Advisory, its principals, CPA professionals, employees, contractors, and agents from and against any and all claims, losses, liabilities, damages, penalties, fines, costs, and expenses (including reasonable legal fees) arising out of or related to:
Your breach of any representation, warranty, or obligation under these Terms or any Engagement Letter
Your provision of inaccurate, incomplete, fraudulent, or misleading information to Whira Tax Advisory
Your failure to comply with your obligations as a taxpayer under the Income Tax Act or any other applicable legislation
Your unauthorized use of this Website or Website Content
Any claim by a third party arising from your use of our work product in a manner inconsistent with the scope of the engagement
11. Engagement Termination
11.1 Termination by the Client
You may terminate your engagement with Whira Tax Advisory at any time by providing written notice. Upon termination:
You remain responsible for all fees incurred up to and including the date of termination, including fees for work in progress that cannot reasonably be reversed
Whira Tax Advisory will provide you with all completed work product and relevant documents in our possession, subject to receipt of all outstanding fees
Whira Tax Advisory will notify the CRA of the withdrawal of our authorization as your representative where applicable
11.2 Termination by Whira Tax Advisory
Whira Tax Advisory reserves the right to terminate an engagement at any time in the following circumstances, among others:
Discovery that the client has provided materially false, inaccurate, or misleading information
Non-payment of invoices in accordance with the payment terms
The client’s request that we take a position that, in our professional judgment, is not supportable under Canadian tax law or is inconsistent with our professional obligations
A conflict of interest that cannot be appropriately managed
Conduct by the client that is abusive, threatening, or otherwise incompatible with a professional relationship
Any other circumstance that, in our professional judgment, makes it inappropriate to continue the engagement
Where Whira Tax Advisory terminates an engagement, we will provide reasonable notice to the client to allow them to arrange for alternative professional services, except where immediate termination is required by our professional obligations or by law.
11.3 Obligations Upon Termination
Upon termination of any engagement by either party:
All outstanding fees become immediately due and payable
Each party will return or destroy Confidential Information of the other party, except as required to be retained by law or professional standards
Whira Tax Advisory will retain its engagement files for the periods required by CPA Ontario professional standards and applicable legislation
12. Dispute Resolution
12.1 Good Faith Negotiation
In the event of any dispute, claim, or controversy arising out of or relating to these Terms, any Engagement Letter, or the services provided by Whira Tax Advisory, both parties agree to first attempt to resolve the matter through good faith negotiation. You agree to contact Whira Tax Advisory in writing at contact@whirataxadvisory.com setting out the nature of your concern before pursuing any formal dispute resolution process.
Whira Tax Advisory will acknowledge receipt of your written concern within 5 business days and will work with you in good faith to reach a resolution.
12.2 Professional Regulatory Process
Where a dispute relates to a matter of professional conduct or competence, you have the right to file a complaint with CPA Ontario. Information about the CPA Ontario complaint process is available at www.cpaontario.ca.
12.3 Governing Law and Jurisdiction
These Terms are governed by and construed in accordance with the laws of the Province of Ontario and the federal laws of Canada applicable therein. Any dispute not resolved through good faith negotiation that proceeds to formal legal proceedings shall be subject to the exclusive jurisdiction of the courts of Ontario sitting in the Regional Municipality of Peel or the City of Toronto, and both parties irrevocably submit to such jurisdiction.
12.4 Limitation Period
Any claim arising out of or relating to these Terms or any engagement with Whira Tax Advisory must be brought within two (2) years of the date on which the claimant knew or reasonably ought to have known of the circumstances giving rise to the claim, subject to applicable mandatory limitation periods under Ontario law, including the Limitations Act, 2002 (S.O. 2002, c. 24, Sched. B).
13. Anti-Money Laundering Compliance
As a professional accounting firm, Whira Tax Advisory is subject to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA) and the regulations of the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC).
In accordance with our legal obligations, we are required to:
Verify the identity of clients and, in certain cases, beneficial owners of corporations or trusts
Maintain records of identity verification and prescribed transactions
Report suspicious transactions and, in certain cases, large cash transactions to FINTRAC, without the ability to notify the client of such reporting
Maintain a written compliance program as required by FINTRAC regulations
By engaging Whira Tax Advisory, you consent to the identity verification measures we are required to undertake. You agree to provide truthful and accurate information for identity verification purposes and to promptly provide any additional documentation requested. Failure to provide required identity verification information may result in Whira Tax Advisory being unable to commence or continue the engagement.
14. Accessibility
Whira Tax Advisory is committed to making our Website accessible to all users. We strive to comply with the Accessibility for Ontarians with Disabilities Act, 2005 (AODA) and the Web Content Accessibility Guidelines (WCAG). If you experience any accessibility barriers on our Website, please contact us at contact@whirataxadvisory.com and we will take reasonable steps to address your concern.
15. Website Use — Acceptable Use Policy
15.1 Permitted Use
You may access and use this Website solely for lawful purposes and in accordance with these Terms. You agree to use the Website only to obtain information about our services, contact us, or engage our services.
15.2 Prohibited Conduct
You agree not to:
Use the Website in any way that violates applicable federal, provincial, or local laws or regulations
Transmit or upload any content that is unlawful, harmful, defamatory, obscene, or otherwise objectionable
Attempt to gain unauthorized access to any part of the Website, our servers, or any systems connected to the Website
Use automated tools, bots, scrapers, or crawlers to extract or collect data from this Website without our prior written consent
Transmit any viruses, malware, or other harmful code through the Website
Impersonate any person or entity or misrepresent your affiliation with any person or entity
Interfere with the proper functioning of the Website or disrupt the experience of other users
15.3 Reservation of Rights
Whira Tax Advisory reserves the right to restrict, suspend, or terminate access to the Website for any user who violates these Terms or who engages in conduct that, in our sole judgment, is harmful to Whira Tax Advisory, other users, or third parties.
16. Third-Party Services and Links
This Website may contain links to third-party websites, including the Canada Revenue Agency (canada.ca), CPA Ontario (cpaontario.ca), and other professional resources. These links are provided for informational purposes only. Whira Tax Advisory does not control, endorse, or assume responsibility for any content, products, services, or privacy practices of third-party websites.
Your use of third-party websites is at your own risk and subject to the terms and conditions of those websites.
17. Electronic Communications and Records
17.1 Consent to Electronic Communications
By engaging Whira Tax Advisory and providing your email address, you consent to receive communications from us electronically, including engagement letters, invoices, tax filing confirmations, deadline reminders, and other service-related correspondence. Electronic communications satisfy any requirement for written communication under these Terms.
17.2 Electronic Signatures
You agree that electronic signatures applied to engagement letters, T183/T183CORP authorization forms, and other documents are legally valid and binding to the same extent as handwritten signatures, consistent with the Electronic Commerce Act, 2000 (Ontario) and applicable federal electronic commerce legislation.
17.3 Retention of Electronic Records
Whira Tax Advisory retains electronic records of all communications, engagement files, completed returns, and supporting documentation in accordance with our record retention obligations as described in our Privacy Policy.
18. Severability
If any provision of these Terms is found by a court of competent jurisdiction to be invalid, unlawful, or unenforceable, that provision shall be severed from these Terms and the remaining provisions shall continue in full force and effect. The parties agree that the invalid or unenforceable provision shall be replaced with a valid and enforceable provision that most closely reflects the original intent of the severed provision.
19. Entire Agreement
These Terms, together with our Privacy Policy, Disclaimer, and any applicable Engagement Letter, constitute the entire agreement between you and Whira Tax Advisory with respect to the subject matter hereof and supersede all prior discussions, representations, and agreements, whether written or oral, relating to the same subject matter.
20. Waiver
No failure or delay by Whira Tax Advisory in exercising any right or remedy under these Terms shall constitute a waiver of that right or remedy. No waiver of any breach of these Terms shall be construed as a waiver of any subsequent breach.
21. Assignment
You may not assign, transfer, or delegate any of your rights or obligations under these Terms or any Engagement Letter without the prior written consent of Whira Tax Advisory. Whira Tax Advisory may assign or transfer its rights and obligations under these Terms in connection with a succession, merger, or transfer of its professional practice, provided that the successor assumes all obligations to clients under applicable CPA Ontario professional standards.
22. Amendments to These Terms
Whira Tax Advisory reserves the right to amend, update, or replace these Terms at any time. Amended Terms will be posted on this Website with an updated “Last Updated” date. For existing Clients, material changes to Terms that affect ongoing engagements will be communicated by email. Your continued use of this Website or continued engagement of our services following notice of an amendment constitutes your acceptance of the revised Terms.
We encourage all users and clients to review these Terms periodically.
23. Contact Information
For any questions, concerns, or communications relating to these Terms, or to engage our services, 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
Office hours: Monday to Friday, 9:00 AM – 5:00 PM EST
© 2026 Whira Tax Advisory. All rights reserved.
These Terms and Conditions do not constitute legal advice. Whira Tax Advisory recommends that this document be reviewed by qualified legal counsel licensed in Ontario prior to publication to ensure it is appropriate for your specific professional and business circumstances and reflects any changes in applicable law.
