AGREEMENT OF USE OF PORTAL

This Client Portal Use Agreement (the "Agreement") governs access to and use of the client portal and information sharing platform (the "Portal") provided by Blue Alliance Accounting Group Ltd., an Ontario professional corporation/partnership ("Firm," "we," "us," or "our"), to its clients ("Client," "you," or "your").

By accessing, using, or authorizing use of the Portal, you acknowledge that you have read, understood, and agree to be bound by this Agreement.

1. Purpose of the Portal

The Portal is provided to facilitate the secure exchange of documents, data, communications, and information between the Firm and the Client in connection with accounting, tax, advisory, and related professional services provided by the Firm (the "Services").

2. Eligibility and Authority

You represent and warrant that:

• You are authorized to access and use the Portal on behalf of yourself or the entity you represent.
• All information you provide through the Portal is accurate, complete, and current; and
• You have authority to upload, share, and disclose any information or documents submitted through the Portal.

3. Account Security and Access

• Access to the Portal is restricted to authorized users.
• You are responsible for maintaining the confidentiality of your login credentials and for all activity occurring under your account.
• You must promptly notify the Firm of any unauthorized access, suspected breach, or compromise of credentials.
• The Firm may suspend or revoke access to the Portal at any time for security, legal, or operational reasons.

4. Permitted Use

You agree to use the Portal solely for lawful purposes related to the Services. You shall not:

• Upload malicious code, viruses, or harmful data
• Attempt to gain unauthorized access to systems or data
• Use the Portal to transmit unlawful, infringing, or inappropriate content; or
• Interfere with the integrity, security, or performance of the Portal.

5. Information Sharing and Consent

By using the Portal, you expressly consent to:

• The electronic transmission, storage, and processing of your information and documents through the Portal
• The Firm accessing, reviewing, and relying on information you submit for the purposes of providing Services; and
• The Firm communicating with you electronically through the Portal, including notices, requests, and delivery of work products, unless otherwise agreed in writing.

6. Privacy and Confidentiality

• The Firm will handle personal information in accordance with applicable Canadian privacy legislation, including the Personal Information Protection and Electronic Documents Act (PIPEDA) and applicable provincial privacy laws.
• While the Firm implements reasonable administrative, technical, and physical safeguards to protect information, no electronic system can be guaranteed to be completely secure.
• You acknowledge and accept the inherent risks associated with electronic transmission of information.

7. Client Responsibilities for Data

You are responsible for:

• Reviewing documents and information uploaded or received through the Portal for accuracy and completeness
• Retaining copies of records as required by law; and
• Ensuring compliance with your own legal, regulatory, and record‑keeping obligations.

8. No Guarantee of Availability

The Portal is provided on an "as is" and "as available" basis. The Firm does not guarantee uninterrupted access, error‑free operation, or availability at all times and may perform maintenance or updates without prior notice.

9. Limitation of Liability

To the maximum extent permitted by applicable law:

• The Firm shall not be liable for any loss, damage, or expense arising from use of or inability to use the Portal, including data loss, delays, or security breaches not caused by the Firm's gross negligence or willful misconduct.
• The Portal is a convenience tool and does not change the scope, nature, or terms of the Services provided under any separate engagement agreement.

10. Intellectual Property

All intellectual property rights in the Portal and related systems remain the property of the Firm or its licensors. No rights are granted to you other than the limited right to access and use the Portal in accordance with this Agreement.

11. Term and Termination

This Agreement remains in effect while you have access to the Portal. The Firm may terminate or restrict access at any time. Upon termination, your right to access the Portal will cease, subject to applicable record retention requirements.

12. Governing Law

This Agreement shall be governed by and construed in accordance with the laws of the Province/Territory of Ontario and the federal laws of Canada applicable therein.

13. Amendments

The Firm may update this Agreement from time to time. Continued use of the Portal after changes are posted constitutes acceptance of the revised Agreement.

14. Acknowledgement and Acceptance

By accessing or using the Portal, you acknowledge that you understand and agree to the terms of this Agreement.