Terms of use

1. Acceptance of these terms

This website is operated by Vincent J. Deleo Professional Corporation ("the firm", "we", "us"), of Vaughan, Ontario, Canada. By accessing or using it, you agree to these terms. If you do not agree to them, please do not use the site.

2. No professional advice

The content of this website is general information about the firm and the services it offers. It is not accounting, audit, assurance, tax, financial, investment, business valuation or legal advice, and it is not a substitute for any of those.

Accounting and tax outcomes turn on the particular facts of a business and on legislation that changes frequently. Nothing here has been prepared with your circumstances in mind, because they are not known to us. Do not act, or refrain from acting, on the basis of anything on this site without obtaining professional advice directed at your own situation.

3. No client relationship

Using this website, submitting the contact form, sending an email, or having an introductory conversation does not create a client relationship, a professional engagement, or any duty of care owed to you.

The firm accepts a client only after: the scope of work has been discussed; any conflict of interest, independence and client-acceptance checks have been completed; and a written engagement letter setting out the scope, terms and fees has been agreed and signed by both parties. Until that has happened, no work is being performed for you and no deadline of yours is being monitored on your behalf.

4. Information you send before an engagement

Please do not send confidential or sensitive information before an engagement letter is in place. Keep a first enquiry to a general description of the business and what prompted you to make contact.

Information sent before an engagement exists does not attract the protections that apply to client information, and the firm cannot guarantee it will be treated as confidential. Nor does receiving it prevent the firm from acting for another party whose interests differ from yours, including a party you may be in dispute with. Anything you send before an engagement is agreed is sent at your own risk.

5. Accuracy and currency

Reasonable care is taken to keep this website accurate, but it is provided "as is" and without warranty of any kind, whether express or implied, including any implied warranty of merchantability, fitness for a particular purpose, or non-infringement.

Tax rates, filing deadlines, statutory thresholds and professional requirements change. Content may become out of date, and there is no undertaking to update it. No representation is made that the information is complete, current, or suitable for any particular purpose.

6. Results, figures and examples

Any figures, percentages, growth rates, margins, case descriptions or accounts of past work shown on this website describe specific past situations, in specific businesses, under specific conditions. Except where stated otherwise, figures presented relate to businesses that Vincent J. Deleo has owned or operated himself rather than to client engagements.

Such figures are not a promise, projection, guarantee, or representation that you or any other business will achieve comparable results, and they should not be read as a prediction of future performance. Business results depend on market conditions, the starting position of the business, the decisions of its owners and management, and many factors outside the influence of any adviser. Past results are not indicative of future results.

7. Professional status and regulation

Vincent J. Deleo is a Chartered Professional Accountant and Chartered Accountant, and a member of the Chartered Professional Accountants of Ontario (CPA Ontario). Services are provided through Vincent J. Deleo Professional Corporation.

The firm's professional conduct is governed by CPA Ontario's Code of Professional Conduct. Concerns about professional conduct may be raised with CPA Ontario at cpaontario.ca.

References on this site to the CFA and MBA designations describe Mr. Deleo's qualifications and background. They are not an offer of investment advice, portfolio management, or securities dealing, none of which the firm provides or is registered to provide.

8. Intellectual property

All content on this website — text, design, layout, graphics, photographs, the VJD monogram and wordmark, and the underlying code — is owned by or licensed to the firm and is protected by Canadian and international copyright and trade-mark law.

You may view, download and print pages for your own personal, non-commercial use. You may not otherwise reproduce, republish, distribute, adapt, or use any part of it for a commercial purpose without prior written permission.

9. Permitted use

You agree not to:

• Use the website for any unlawful purpose, or in breach of these terms.
• Attempt to gain unauthorised access to the site, its server, or any connected system.
• Interfere with the site's operation, including by introducing malicious code or by placing an unreasonable load on the infrastructure.
• Use automated means to scrape or harvest content or contact details, or use the contact form to send unsolicited commercial messages.

10. Links to other websites

This site contains links to third-party websites, provided for convenience. The firm does not control them, does not endorse their content, and is not responsible for them or for any loss arising from your use of them. Following an external link is at your own risk.

11. Availability of the website

No undertaking is given that the website will be available without interruption or free of error. Access may be suspended, withdrawn or restricted at any time without notice, including for maintenance.

12. Limitation of liability

To the fullest extent permitted by law, the firm, and Vincent J. Deleo personally, will not be liable for any loss or damage — whether direct, indirect, incidental, consequential, special or exemplary, and including loss of profit, revenue, data, goodwill or business opportunity — arising out of or connected with:

• your access to, use of, or inability to use this website;
• any reliance placed on information contained on it; or
• any error, omission, interruption, or transmission of malicious code.

This applies however the liability arises, whether in contract, tort (including negligence), statute or otherwise, and whether or not the possibility of such loss was known.

Nothing in these terms limits or excludes liability for fraud, fraudulent misrepresentation, or any other liability that cannot lawfully be limited or excluded. Liability to a client for professional services is governed by the engagement letter for that work, not by this section.

13. Indemnity

You agree to indemnify the firm against any claim, loss, liability or reasonable expense arising from your breach of these terms or your misuse of the website.

14. Privacy

Personal information submitted through this website is handled in accordance with the privacy policy, which forms part of these terms.

15. Governing law

These terms are governed by the laws of the Province of Ontario and the federal laws of Canada applicable in it. You agree that the courts of Ontario have exclusive jurisdiction over any dispute arising out of these terms or your use of this website, and you submit to that jurisdiction.

If any provision of these terms is found to be unenforceable, the remaining provisions continue in full force.

16. Changes to these terms

These terms may be revised at any time. The effective date at the top of the page shows when they were last changed, and the version in force is the one published here when you use the site. Continuing to use the site after a change means you accept the revised terms.

17. Contact

Vincent J. Deleo, CPA, CA, CFA, MBA

Vincent J. Deleo Professional Corporation
Vaughan, Ontario, Canada
vincent.deleo@deleoaccounting.com
416-274-8006