CTF Terms and Conditions of Use

Legal Disclaimer

Your Acceptance of these Terms of Use

Please read these terms of use carefully before using the Service (as defined below) as they represent a binding agreement (the “Agreement”) between each person accessing our Service (“you” or “your”) and  the Canadian Tax Foundation (referred to as “CTF”, “we”, “us” or “our”). This Agreement governs your access and use of the CTF website located at https://www.ctf.ca/ (the “Site”) and all associated services described herein (collectively, the “Service”).

If you wish to access and use the Service, you must accept and agree to be bound by and comply with this Agreement.  If you do not agree to this Agreement, then you must not access or use our Service.

You agree that this Agreement, and any related information, communications and agreements between you and us, may be made available or occur electronically.

This Agreement was last updated on the “Last Updated” date indicated above.  We reserve the right, at our sole discretion, to modify this Agreement at any time.  Such modifications shall become effective immediately upon the posting thereof. You must review this Agreement on a regular basis to keep yourself apprised of any changes.

Your Privacy

We respect your right to privacy.  All personal information that we may collect via the Service, is subject to our privacy statement, which is accessible at: https://www.ctf.ca/CTFWEB/EN/Pages/PrivacyPolicy.aspx. For the purposes of this Agreement and our privacy statement, “personal information” is any information about an identifiable individual, as defined in our Privacy Statement.

Eligibility to Use the Service

You hereby represent and warrant that, and you will use our Service only if, at the time of use, you: (i) are 18 years of age or older and the age of majority in the jurisdiction in which you reside; or (ii) can lawfully enter into and form contracts in accordance with applicable local laws.

Use of our Service

The information made available through the Service is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions, or inaccuracies in information made available through the Service. The authors and publishers of the information made available through the Service are not engaged in rendering legal, accounting, tax, or other professional advice or services. The  information made available through the Service (including, without limitation any Content) should not be used as a substitute for consultation with professional accounting, tax, legal, or other competent advisers. Before making any decision or taking any action, you should consult your professional advisers.

While we have attempted to ensure that the information made available through the Service has been obtained from reliable sources, CTF is not responsible for any errors or omissions, or for the results obtained from the use of this information and by using the Service. Your use of the Service is at your sole responsibility and risk and all information made available through the Service is provided “as is” and “as available” basis, with no guarantee of availability, completeness, accuracy or timeliness. CTF expressly disclaims all representations, warranties and conditions of any kind with respect to the Service (including, without limitation any Content, as defined below) , whether express or implied, including, but not limited to, any warranties or conditions of performance, merchantability, accuracy, completeness, title, non-infringement, fitness for a particular purpose and those arising by statute or otherwise at law or in equity or from a course of dealing or usage of trade. In no event will CTF, its governors, members, officers, affiliates, employees, contractors or agents  (collectively, “CTF Representatives”) be liable to you or any third party for any decision made or action taken in reliance on the information made available through the Service (including, without limitation any Content) or for any damages of any nature whatsoever (including, but not limited to negligence, breach of warranty or condition, breach of contract, or tort) with respect to the Service or this Agreement, including without limitation any direct, indirect, incidental , punitive, exemplary consequential, special, or similar damages, or damages for  loss of profits, goodwill, use, data, intangible losses, loss of equipment or the cost of any substitute equipment, facilities or services , even if any CTF Representatives are advised of the possibility of such damages.

To the extent any applicable law does not allow the exclusion or the limitation of liability for consequential or incidental damages, CTF’s liability will be limited to the furthest extent permitted by law. Certain links in the Site connect to other web sites maintained by third parties over whom CTF has no control. CTF makes no representations as to the accuracy or any other aspect of information contained in other web sites.

Grant of Access

The Service is only intended for access and use by users located within Canada.  If you access our Service from outside of Canada, you are solely responsible for ensuring compliance with the laws of your specific jurisdiction.

CTF grants you (as a permitted user) a limited, revocable, non-exclusive license to access our Service for education, research and study purposes, and in compliance with all applicable laws.  Use of our Service beyond the scope of authorized access granted to you by this Agreement immediately terminates that license. 

Access and use of our Service may be subject to limitations, delays and other problems inherent in the use of the Internet and electronic communications. CTF is not responsible for any delays, delivery failures, or other damage resulting from such problems, or from the unavailability of our Service for any reason.

All rights not expressly granted by this Agreement are reserved to us, or, if applicable, our licensors.

In the course of accessing our Service, you may not engage in any of the following prohibited activities:

  1. copying, distributing or disclosing any part of our Service or framing, mirroring, scraping or data mining of our Service or any of its content in any form and by any means;
  2. using any automated system, including robots, to access the Service;
  3. transmitting spam, chain letters or unsolicited emails through the Service;
  4. attempting to interfere with or compromise system integrity or security, or decipher any transmissions to or from the servers running our Service; or,
  5. taking any action that imposes an unreasonable or disproportionately large load on site infrastructure, such as a “DDoS” attack.

Notwithstanding anything else contained herein, we reserve the right to refuse to provide access to our Service to anyone at any time for any reason, without any notice or liability.


Certain services, such as membership in the CTF, may be available only through creation of a membership account and the payment of a membership fee (“Membership Services”). Through such Membership Services accounts, you will have access to the Membership Services for a fixed term, which will not renew automatically unless otherwise disclosed to you when you pay for the Membership Services.

You are not authorized to access any Membership Services unless you have opened a membership account and paid the appropriate fee, have received access credentials (e.g., a username and password) from us, and are using those access credentials.  You may not assist anyone else in accessing Membership Services on an unauthorized basis, including by sharing your access credentials or providing any content or other materials that you obtained through Membership Services to third parties.  You are responsible for maintaining the confidentiality of your access credentials and for all usage or activity on your Membership Services accounts, including the use of Membership Services by any third party authorized by you to use your access credentials.  Such responsibility expressly includes any purchases made or other charges made in connection with your use (or an authorized third party’s use) of the Membership Services. In the event of any fraudulent, abusive or otherwise illegal activity on your Membership Services accounts, we may, in our sole discretion, terminate those accounts and refer you to appropriate law enforcement agencies.  You may be responsible for damages from any such fraudulent, abusive, or otherwise illegal activity.

By becoming a member of the CTF and agreeing to subscribe to Membership Services, you confirm that you are at least 18 years of age and the age of majority in the jurisdiction in which you reside, and that all information you submit is true, complete and correct, including but not limited to, your identity, work affiliation, and any other information provided as part of membership.

We may suspend or terminate your access to Membership Services at any time without notice to you. If we do so, you will not be responsible for fees associated with the Membership Services after the termination becomes effective, but you will not have any other remedies against us, and we will not issue any refunds.  If you have breached or violated any obligation under this Agreement, you will not be entitled to any remedy.

We do not refund or prorate Membership Services, or any other purchases made through the Site, for any reason.  Requests to terminate subscriptions will be effective once the billing period in which we received the cancellation concludes.

Fees and Transaction Terms

Your use of certain features of the Service may be contingent upon your payment of fees (including Membership Services fees).  Payments may be processed on behalf of CTF by a third party payment processor using their secure site. Your payment information will be sent to the third party payment processor. Personal information that you submit during the payment process is subject to our Privacy Statement. 

All fees are exclusive of applicable federal, provincial, and other governmental sales, goods and services, harmonized, or other taxes, fees, or charges. You are responsible for and agree to pay promptly, all charges to your Membership Services account, including applicable taxes or foreign exchange fees on use by you or anyone you allow to use your Membership Services account.

Trademark and Copyright Information

The Service contains content including, but not limited to, all text, audio, images and other materials or elements (collectively the “Content”).  To the extent that any Content is protected under the copyright laws or other intellectual property laws of Canada or other jurisdictions and international treaties, you acknowledge that all such Content is the sole property of CTF or its third-party licensors. Any reproduction, communication to the public, making available to the public, public performance or exhibition, modification, creation of derivative works from, or redistribution of the Service, and/or copying or reproducing the Service or any portion thereof to any other server or location for further reproduction, is prohibited without the express written consent of CTF.

You further agree not to reproduce, duplicate or copy Content from the Service without the express written consent of CTF, and agree to abide by any and all copyright notices displayed on the Service.  For greater certainty, (i) the use of the Content on any other website, including by linking or framing, or the mirroring of the Content on any other server, is prohibited without CTF’s prior written approval.

You may not decompile or disassemble, reverse engineer or otherwise attempt to discover any source code contained in our Site. Without limiting the foregoing, you agree not to reproduce, duplicate, copy, sell, resell or exploit for any commercial purposes, any aspect of the Service.

To the extent that the Service permits you to post, email, or otherwise make available content, you automatically grant, and you represent and warrant that you have the right to grant, to CTF an irrevocable, perpetual, non-exclusive, fully paid, worldwide license to use, copy, perform, display, and distribute such content, and create compilations and derivative works from such content, as part of the Service or otherwise.

All rights in the Canadian Tax Foundation or CTF trademark and  name, and any other logos, marks, trade dress, slogans and designs of the Site, whether or not appearing in large print or with the trademark symbol, belong exclusively to CTF or its licensors and are protected from reproduction, imitation, depreciation, or confusing or misleading uses under the laws of Canada, other jurisdictions and international laws. The use or misuse of these trademarks or any materials, except as permitted herein, is expressly prohibited, and nothing stated or implied in this Agreement confers on you any license or right to use of these trademarks.

Use of Comment Box

The purpose of the comment box on the Site is to permit users to post text-based comments about the newsletters published by CTF, which will be viewed by other users of the Site. In no event will CTF, its governors, members or employees be liable to anyone for any comments posted to the Site by users. The comments posted to the Site represent the opinions of the poster and are not necessarily endorsed by CTF, its governors, members or employees. No warranties or conditions of any kind are being given with respect to any comments posted to the Site by users. No license or right is given to any user of the Service to copy, reproduce or otherwise use any comments posted to the Site.

If you post any comment on the Site, you will be identified on the Site as the author of the comments. To the extent that the Service permits you to post, email, or otherwise make available content, you agree not to post, email or otherwise make available content that:

  1. is unlawful;
  2. includes personal or identifying information about another person without that person’s explicit consent;
  3. impersonates any person or entity, including, but not limited to, a CTF employee, or falsely states or otherwise misrepresents an affiliation with a person or entity;
  4. infringes any patent, trademark, trade secret, copyright or other proprietary rights of any person, or content that you do not have a right to make available under any law or under contractual or fiduciary relationships;
  5. is harmful, threatening, abusive, harassing, defamatory, or pornographic;
  6. harasses, degrades, intimidates or is hateful toward an individual or a group of individuals on the basis of religion, gender, sexual orientation, race, ethnicity, age or disability;
  7. constitutes or contains any form of advertising or solicitation, or that includes links to commercial services or websites;
  8. contains software viruses or any other computer code, files or programs designed to interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment;
  9. disrupts the normal use of the Service with an excessive amount of content, or that otherwise negatively affects other users’ ability to use the Service; or
  10. employs misleading email addresses, or forged headers or otherwise manipulated identifiers in order to disguise the origin of content transmitted through our Site.

You will be solely responsible and liable for any and all loss, damage, and additional costs that may be incurred by you, CTF or any other person as a result of your submission of any information on or through the Service.

You agree that by posting comments on the Site, you grant to CTF, with no expectation or right of compensation,  a perpetual, worldwide, non-exclusive, royalty-free license to use, copy, reproduce, modify, create derivative works, process, display, all or any portion of such comments or feedback, and otherwise use such comments or feedback for CTF’s internal business purposes and for marketing, promotional and any other purposes. By posting any comments on the Site or otherwise providing feedback to CTF, you waive any moral rights that you may have in any such comments or feedback in favour of CTF.

CTF reserves the right, in its sole discretion, to: (a) monitor and unilaterally remove any comments posted to the Site, although CTF does not assume any obligation to do so; and (b) cooperate with applicable authorities to verify the identity of any user who posts comments to the Site and otherwise in connection with any inquiries, investigations or proceedings relating to comments posted to the Site. Users wishing to express any concerns about comments posted to the Site are asked to contact CTF at [email protected].

Disclaimer Regarding Third Party Content

The Service may offer access to third party websites and content available over the Internet. CTF generally exercises no control over such third party websites and content. You agree that it is your responsibility to review and evaluate any such content, and that any and all risk associated with the use of, or reliance on, such content rests with you.  You are responsible for viewing, accepting and abiding by the terms of use and privacy policies posted at these third party websites.  Inclusion of a link to third party content does not imply endorsement by CTF of such content.  You further agree that CTF shall not be liable, directly or indirectly, in any way for any loss or damage of any kind incurred as a result of, or in connection with your use of, or reliance on, any third party websites or content.


You agree to indemnify, defend and hold harmless CTF, and its subsidiaries, affiliates, co-branders, all third-party advertisers, technology providers, service providers or other partners, and each of their respective officers, governors, directors, agents, shareholders, employees and representatives (together, the “Indemnified Parties”), from and against any third party claim, demand, loss, damage, cost, or liability (including, reasonable legal  fees) (collectively and individually, “Claims”) incurred by or made against the Indemnified Parties in connection with any Claims arising out of or relating to this Agreement or the Service, including in relation to: (a) your use, non-use or misuse of, or connection to the Service or any of the content you post to the Site, including your Membership Services account information and any third party content forming part of the Site;  (b) your violation or alleged violation of this Agreement; (c) your violation of any rights, including intellectual property rights, of a third party and otherwise as set out herein; and (d) the provision of and payment for the Service. CTF reserves the right, at your expense, to assume the exclusive defense and control of any matter for which you are required to indemnify CTF and you agree to cooperate with CTF’s defense of these Claims. You agree not to settle any matter without the prior written consent of CTF. CTF will use reasonable efforts to notify you of any such Claims upon becoming aware of it.

Links to the Service

We welcome you to link to the Service. However, you agree that if you link to the Service your website shall not (a) alter the visual presentation of the Service; (b) imply that CTF is endorsing you or any other person, or your or such other person’s products or services; (c) imply an affiliation between you or any other person, or your or such other person’s products or services, and CTF without the prior written consent of CTF; (d) misrepresent the relationship of you or any other person with CTF or present false, misleading or otherwise damaging information or impressions about CTF or any of its products or services; or (e) contain materials that may be illegal or interpreted as distasteful, harmful, offensive, or inaccurate.

You acknowledge and agree that in no event will CTF provide any form of remuneration for any links you may make to this Service.

Unsolicited Submissions

If you submit ideas, drawings, stories, suggestions, comments, or similar information to CTF, whether through our Service or otherwise, you do so with no expectation of confidentiality and  you irrevocably grant CTF the worldwide, unrestricted, irrevocable, perpetual, royalty-free, no-charge, transferable license with a right of sublicense: to use, reproduce, prepare derivative works of, modify, publish, distribute, transmit, communicate to the public, make available to the public, publicly perform, publicly display, broadcast, exploit, and exhibit your submission and any such derivative works, or any elements or excerpts thereof, in any language and via any and all means, manner, media, or mode of communication, now known or developed later.

You also recognize that your submissions may be used or developed by or on behalf of CTF or its affiliates without any obligation to you.

Independent Relationship

Nothing in this Agreement shall be construed as forming a partnership or joint venture between CTF and you.  Neither party to this Agreement will have the authority to bind the other by contract or otherwise, or make any representations on behalf of the other.  You acknowledge that CTF is acting independently from you, and that CTF will not be deemed, under any circumstances, to be your employee or agent for any purpose.

General Matters

This Agreement constitutes the entire agreement between you and CTF regarding your use of the Service, superseding any prior agreements between you and CTF. This Agreement and the relationship between you and CTF shall be governed by the laws of the Province of Ontario (and the federal laws of Canada applicable therein) without regard to its conflict of law provisions.  You and CTF agree to submit to the non-exclusive jurisdiction of the courts located in Toronto, Ontario. Notwithstanding the foregoing, CTF may seek and obtain injunctive relief in any jurisdiction in any court of competent jurisdiction and you agree that this Agreement is specifically enforceable by CTF through injunctive relief and other equitable remedies without proof of monetary damages. The failure of CTF to exercise or enforce any right or provision of this Agreement shall not constitute a waiver of such right or provision.  If any provision of this Agreement is found by a court of competent jurisdiction to be invalid, the parties nevertheless agree that the court should endeavour to give effect to the parties’ intentions as reflected in the provision, and the other provisions of this Agreement remain in full force and effect.  You may not assign any of your rights and obligations under this Agreement; CTF may assign any of its rights or obligations under this Agreement at any time without notice to you.  This Agreement will be binding on, inure to the benefit of, and be enforceable against the parties and their respective successors and assigns.