Last Updated: Feb 16, 2026

Toronto Tax Boutique – Personal Income Tax Services (T1)

By submitting the online tax checklist, providing confirmation through electronic communication, and/or paying the required deposit, you agree to the following Terms and Conditions.

This engagement is limited to the preparation of your T1 Personal Income Tax Return for the taxation year referenced in your submitted checklist, based solely on the information and documentation you provide to us. This engagement applies only to that specific taxation year and does not extend to prior or subsequent years unless agreed to separately in writing. Unless otherwise agreed, this engagement does not include GST/HST return preparation or filings, corporate tax returns, bookkeeping services, tax planning services, CRA correspondence, audit support, objections, or amended returns. Any additional services requested will constitute a separate engagement and will be billed accordingly.

If you engage us to prepare and file your GST/HST return, we require proper authorization on your CRA Business Account or access to your CRA Web Access Code in order to submit the return electronically. It is your responsibility to provide us with the necessary authorization or access credentials in a timely manner. If authorization or access is not provided, we will be unable to file your GST/HST return on your behalf. We are not responsible for any late filing penalties, interest, or assessments arising from delays caused by missing authorization or access.

You are responsible for providing complete, accurate, and timely information necessary for the preparation of your return. This includes full disclosure of all worldwide income, including employment income, self-employment income, rental income, foreign income, investment income, cryptocurrency transactions, cash income, and any other taxable amounts. You are also responsible for providing all relevant tax slips and supporting documents, including but not limited to T4, T5, T3, T2202, and other applicable forms. If you are registered for GST/HST, you must inform us. You must also notify us of any CRA notices, reassessments, balances owing, or other correspondence relevant to your tax matters. We do not audit, review, or verify the information you provide and will rely entirely upon your representations. You are responsible for retaining all supporting documentation in the event of a CRA review or audit. We are not responsible for penalties, interest, reassessments, benefit reductions, or other consequences arising from incomplete, inaccurate, or undisclosed information.

Due to recent changes in the Canada Revenue Agency authorization process, you are responsible for granting our firm the required authorization to access your CRA account. Authorization may be completed through your CRA My Account or through any applicable CRA authorization method. If you are unable or unwilling to provide authorization and instruct us to proceed without CRA access, the return will be prepared solely based on the information and documentation you provide. In such circumstances, we are not responsible for omissions, missing slips, reassessments, penalties, interest, benefit adjustments, or discrepancies arising from incomplete CRA data or lack of account access. Any amendments required after authorization is obtained will be treated as a separate engagement and may result in additional fees.

Canadian taxpayers who own specified foreign property with a total cost exceeding $100,000 CAD at any time during the taxation year are required to file Form T1135 (Foreign Income Verification Statement). You are responsible for informing us if this requirement applies to you and for providing complete and accurate details of such property. If you choose not to engage us to prepare Form T1135, you must notify us in writing.

While we will make reasonable efforts to claim all eligible deductions and credits available under Canadian tax law, we do not guarantee any specific refund amount or tax outcome. Refunds, balances owing, and benefit entitlements are determined solely by the Canada Revenue Agency based on your individual circumstances and the information submitted.

This engagement does not include responding to CRA reviews, verification requests, audits, objections, or reassessments. Assistance with such matters will require a separate written agreement and will be billed separately. Any request to amend or adjust a filed return will be treated as a new engagement and billed accordingly, regardless of the reason for the amendment.

We maintain strict confidentiality of your information and will not disclose it to third parties without your consent unless required by law, court order, or regulatory authority. In the course of completing your return, we may engage third-party service providers  to assist with completing your tax return. By engaging our firm, you authorize us to share relevant information with such providers as necessary to complete the engagement. You confirm that you have obtained all necessary consents under applicable privacy laws for us to collect, use, and process personal information required for this engagement.

We may communicate and exchange documents electronically. Electronic communication carries inherent risks, including interception, misdirection, or unauthorized access. By engaging our firm, you accept these risks and release us from liability relating to electronic transmission issues beyond our control.

All working papers, internal documentation, and files created during this engagement remain the property of Toronto Tax Boutique. You will receive a copy of your completed tax return for your records, and you are responsible for maintaining copies of your filed returns and supporting documents.

Professional fees are based on the rate card previously shared with you via phone, message, or WhatsApp. Fees assume full cooperation and that no unexpected complexities arise. If additional time or services are required due to complexities, incomplete information, amendments, or additional requests, we will discuss any revised fees before proceeding. Fees are payable upon completion of the return. A deposit may be required prior to commencement of work.

If you have booked your spot under an Early Bird Discount period, your deposit is refundable within 24 hours of payment. After the 24-hour period has passed, the deposit becomes non-refundable. Once the Early Bird Discount period ends, all deposits are strictly non-refundable, regardless of cancellation timing. Deposits are also non-refundable once work has commenced, including file setup, document review, or tax consultation.

Interest at the rate of 5% per annum may be applied to balances outstanding beyond 21 days. We reserve the right to suspend services in the event of unpaid invoices. If legal action is required to recover unpaid amounts, you agree to cover associated collection costs, including legal fees.

To the fullest extent permitted by law, our liability for any claim arising from this engagement shall be limited to the total professional fees paid for the taxation year in question. We shall not be liable for indirect, incidental, or consequential damages. You agree to indemnify and hold harmless our firm, its partners, employees, and agents from claims, losses, or liabilities arising from inaccurate or incomplete information provided by you or from your failure to disclose relevant facts. This indemnity does not apply in cases of gross negligence or intentional misconduct on our part.

Either party may terminate this engagement at any time with written notice. Upon termination, any outstanding fees remain payable, and deposits remain non-refundable once work has commenced. The limitation of liability, indemnity, confidentiality, and payment provisions shall survive termination.

This engagement is governed by the laws of the Province of Ontario. Any disputes arising from this engagement shall first be addressed through mediation prior to litigation. These Terms and Conditions constitute the entire agreement between the parties and supersede any prior discussions or understandings. Any modifications must be made in writing and agreed to by both parties.

Toronto Tax Boutique may revise these Terms and Conditions at any time. Continued use of the online checklist or payment of a deposit after updates constitutes acceptance of the revised Terms.