Terms & Conditions

1. Definitions

Throughout this Agreement, the following terms have the meanings given below:

• "Boreal Numbers," "we," "us," "our" — refers to Boreal Numbers, operating at 274 Portage Avenue, Winnipeg, MB R3C 0B9.
• "Client," "you," "your" — refers to the individual or business entity that engages our services.
• "Services" — the accounting, bookkeeping, tax preparation, and financial planning services described in an Engagement Letter.
• "Engagement Letter" — a written document specifying the scope, fees, and terms of a particular service engagement.
• "CRA" — the Canada Revenue Agency.
• "Agreement" — these Terms & Conditions together with any applicable Engagement Letter.

2. Acceptance of Terms

By engaging Boreal Numbers for any service, submitting our contact form, or signing an Engagement Letter, you confirm that you have read, understood, and agree to be bound by this Agreement.

Our services are available to individuals and businesses aged 18 or older who have the legal capacity to enter into a binding agreement. If you are acting on behalf of a business entity, you represent that you have authority to bind that entity to these terms.

3. Service Description

Boreal Numbers offers the following core services to Manitoba-based small businesses:

• Complete Monthly Bookkeeping — transaction recording, reconciliation, accounts receivable tracking, and monthly financial statements (CAD 215/month)
• Annual Tax Preparation & CRA Filing — T2 corporate or T1 self-employment returns, GST/HST filings, and Manitoba provincial requirements (CAD 495)
• Financial Planning & Tax Strategy — ongoing advisory relationship with annual planning documents and strategy meetings (CAD 935/year)

The specific scope of each engagement is confirmed in writing via an Engagement Letter prior to commencement. Availability of services is subject to our current capacity and may vary.

4. Engagement Process

Each engagement begins with an initial consultation to confirm scope and suitability. Following the consultation, we issue an Engagement Letter outlining:

• The specific services to be provided
• The fee structure and payment schedule
• Documents and information required from the client
• Expected timelines and deliverables
• Any service-specific terms

Work begins once the Engagement Letter is countersigned and any required retainer or first payment is received.

5. Client Responsibilities

The quality and timeliness of our work depends on the information you provide. You agree to:

• Provide complete, accurate, and timely financial records and documentation as requested
• Notify us promptly of changes to your business structure, ownership, or financial circumstances
• Review all documents and filings before they are submitted on your behalf
• Respond to requests for information or clarification within a reasonable timeframe
• Maintain your own copies of all records shared with us
• Refrain from providing false, misleading, or incomplete information

We are not responsible for errors, penalties, or unfavourable outcomes that result from incomplete or inaccurate information provided by you.

6. Fees and Payment

All fees are quoted in Canadian dollars (CAD) and are subject to applicable GST/HST.

• Monthly bookkeeping is invoiced at the start of each calendar month and is due within 15 days.
• Tax preparation fees are invoiced upon completion and are due prior to filing.
• Financial planning fees are invoiced annually in advance or as agreed in the Engagement Letter.

Invoices not paid within 30 days of the due date may attract a late payment fee of 1.5% per month on the outstanding balance. We reserve the right to pause services on accounts that are significantly overdue.

Fees may be reviewed and adjusted annually. We will notify active clients at least 60 days in advance of any fee changes.

Refunds: Because our services involve professional time and expertise, fees for work already completed are generally not refundable. If an engagement is terminated before commencement, any advance payment will be returned less any reasonable preparation costs incurred.

7. Intellectual Property

All methodologies, templates, processes, and internally developed materials used by Boreal Numbers remain our intellectual property. Deliverables prepared specifically for your engagement — such as financial statements, tax returns, and planning documents — are provided for your use as described in the Engagement Letter.

You may not reproduce, resell, or distribute our work product for commercial purposes without our prior written consent.

8. Confidentiality

Both parties agree to treat all non-public information exchanged in connection with the engagement as confidential. We will not disclose your financial information to third parties except as required to deliver the agreed services, as directed by you, or as required by law or regulatory obligation.

You agree not to disclose our internal processes, pricing structures, or proprietary materials to third parties without our written consent.

This confidentiality obligation survives the termination of any engagement.

9. Disclaimers

Our services are provided based on the information available to us at the time of engagement. We make no representation that:

• A particular tax outcome or financial result will be achieved
• CRA will accept a filing without audit, query, or reassessment
• Any financial plan will produce results consistent with projections

Accounting and tax preparation services do not constitute legal advice. Where legal questions arise, we recommend consulting a qualified lawyer.

Our website and its contents are provided for informational purposes only. Nothing on this website constitutes professional advice applicable to your specific situation.

10. Limitation of Liability

To the fullest extent permitted by applicable law, Boreal Numbers' total liability for any claim arising from or related to our services shall not exceed the fees paid by you for the specific service that gave rise to the claim in the 12 months preceding the event.

We are not liable for any indirect, incidental, special, consequential, or punitive damages, including lost profits, business interruption, or CRA penalties arising from reliance on incomplete information provided by you.

Some jurisdictions do not allow certain liability limitations. To the extent such restrictions apply in Manitoba, our liability is limited to the minimum extent permitted.

11. Indemnification

You agree to indemnify and hold harmless Boreal Numbers, its staff, and its representatives from any claims, losses, damages, or expenses (including reasonable legal fees) arising from:

• Your breach of this Agreement
• Inaccurate or incomplete information provided to us
• Your failure to review and approve deliverables before submission
• Any misuse of deliverables provided under the engagement

12. Termination

By the client: You may end an ongoing engagement by providing 30 days' written notice. Fees for work completed up to the termination date remain payable.

By Boreal Numbers: We may terminate an engagement with 30 days' notice, or immediately where the client has provided materially false information, failed to cooperate with reasonable requests, or breached this Agreement. In such cases, fees for work completed remain payable.

Upon termination, we will provide you with copies of all client-owned documents in our possession in a timely manner.

Provisions relating to confidentiality, intellectual property, indemnification, and governing law survive termination.

13. Dispute Resolution

We hope that any concerns can be addressed through open conversation. If a dispute arises, we ask that you contact us first at [email protected] so we can work toward a resolution informally.

If a resolution cannot be reached within 30 days, either party may pursue the matter through mediation administered by the Manitoba Arbitration and Mediation Institute, or through the courts of Manitoba.

This Agreement is governed by the laws of the Province of Manitoba and the applicable laws of Canada. The courts of Manitoba have jurisdiction over any disputes arising from this Agreement.

14. General Provisions

• Entire Agreement: This Agreement, together with any applicable Engagement Letter, constitutes the entire agreement between the parties and supersedes prior discussions or understandings.
• Severability: If any provision of this Agreement is found unenforceable, the remaining provisions continue in full effect.
• Waiver: Failure by either party to enforce a provision does not constitute a waiver of the right to enforce it in the future.
• Assignment: You may not assign your rights or obligations under this Agreement without our prior written consent. We may assign this Agreement in connection with a business transfer or restructuring.
• Notices: Formal notices should be sent by email to [email protected] or by mail to our business address.

15. Changes to These Terms

We may revise these Terms & Conditions from time to time. When we make changes, we will update the "Last Updated" date at the top of this page. For active clients, we will provide notice of material changes by email at least 30 days in advance.

Continued use of our services following notice of changes constitutes your acceptance of the revised terms.

16. Contact Information

For questions about these Terms & Conditions or any aspect of your engagement:

• Boreal Numbers
• 274 Portage Avenue, Winnipeg, MB R3C 0B9
• Email: [email protected]
• Phone: +1 (204) 857-3946