Legal obligations

Non responsibility

We are not responsible in any manner for direct, indirect, special, or consequential damages, caused in any way, that result from using this Web site.

Applicable agreements

Our electronic services are subject to the terms and conditions of the relevant program application.

Use of information

The information contained on this Web site and its pages is not intended to provide specific technical, legal, accounting, financial, or tax advice for any individual, and you should not rely on it for these purposes.

Accuracy and changes

We try to make sure the information we provide on this Web site is accurate.

Information provided by the Canada Revenue Agency (CRA) is believed to be accurate when placed on the Web site. However, its accuracy and completeness are not guaranteed. The CRA therefore assumes no responsibility for the use of information available on this site. In addition, changes may be made at any time to the information on this Web site without previous notice.

Software backup

If you choose to access any software through links from this Web site, you should take reasonable and appropriate precautions to scan the software for computer viruses and to ensure compatibility of the software with your computer system. Also, be sure you have a complete and current backup of the information contained on your computer system before installing any software.


Hyperlinks are not endorsements. Links to other Web sites or references at this Web site to products, services, or publications other than those of the CRA do not imply our endorsement or approval of such Web sites, products, services, or publications.

Some documents or graphic elements on this site may be subject to the copyright of another source. Some restrictions on the reproduction of such documents or graphic elements may apply.


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