IMPORTANT: Visiting this Website, submitting an inquiry form, or reviewing information on this Website does not create a professional accountant-client relationship between you and Abacus & Field LLP.

• A professional relationship is established only when:
• We have agreed in writing to provide professional services to you
• We have executed an engagement letter or similar written agreement
• We have completed the necessary client acceptance procedures
• Until such a relationship is formally established, you should not rely on any information from this Website as professional advice specific to your circumstances.

The information provided on this Website is for general informational purposes only and is not intended to constitute professional accounting, tax, assurance, or business advice. This information:

• Should not be relied upon as a substitute for professional advice tailored to your specific circumstances
• May not reflect the most current legal, tax, or regulatory developments
• Is provided without consideration of your individual financial situation, business needs, or objectives
• May be subject to change without notice

Tax laws, accounting standards, and business regulations are complex and subject to frequent changes. Before making any financial, tax, or business decisions, you should consult with a qualified professional who can assess your specific situation and provide advice appropriate to your circumstances.

We strongly recommend that you seek independent professional advice before taking any action based on information found on this Website.

While we strive to provide accurate and current information, this Website and all content are provided "as is" and "as available" without any warranties of any kind, either express or implied, including but not limited to:

• Warranties of accuracy, completeness, or timeliness
• Warranties of merchantability or fitness for a particular purpose
• Warranties that the Website will be error-free or uninterrupted

We make no representations or warranties about:

• The accuracy, reliability, or completeness of any information on the Website
• The suitability of any information for your specific purposes
• The results you may obtain from using the Website or any information contained on it
• The security or privacy of communications transmitted through or in connection with the Website

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ABACUS & FIELD LLP, ITS PARTNERS, EMPLOYEES, AGENTS, AND AFFILIATES SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES ARISING OUT OF OR RELATED TO:

• Your use of or inability to use this Website
• Any information, content, or services obtained through this Website
• Any errors, omissions, or inaccuracies in the content
• Any unauthorized access to or use of our servers or any personal information stored therein
• Any interruption or cessation of transmission to or from the Website
• Any bugs, viruses, or other harmful components that may be transmitted to or through the Website

This limitation applies whether the alleged liability is based on contract, tort, negligence, strict liability, or any other basis, and even if we have been advised of the possibility of such damages.

This Website may contain links to third-party websites, resources, or references to third-party products and services. These links are provided solely for your convenience and do not constitute an endorsement, recommendation, or approval by Abacus & Field LLP.

We have no control over and assume no responsibility for:

• The content, privacy policies, or practices of any third-party websites
• The accuracy or reliability of information on third-party websites
• Any products, services, or information obtained through third-party links

Your use of third-party websites is at your own risk. We encourage you to review the terms of use and privacy policies of any third-party websites you visit.

All content on this Website, including but not limited to text, graphics, logos, images, designs, and software, is the property of Abacus & Field LLP or its content suppliers and is protected by Canadian and international copyright, trademark, and other intellectual property laws.

You may view, download, and print content from this Website solely for your personal, non-commercial use, provided that you:

• Do not modify any content
• Maintain all copyright and other proprietary notices
• Do not reproduce, republish, or redistribute content without our prior written consent

Any unauthorized use of content on this Website may violate copyright, trademark, and other laws and may result in legal action.

When using this Website or submitting information through our forms, you agree to:

• Provide accurate, current, and complete information
• Not transmit any unlawful, threatening, defamatory, obscene, or otherwise objectionable material
• Not attempt to gain unauthorized access to any portion of the Website or any systems or networks
• Not use the Website in any manner that could damage, disable, or impair the Website or interfere with any other party's use
• Not use automated systems to access the Website without our express written permission
• Any information or material you submit through the Website (excluding confidential client information provided as part of a professional engagement) may be used by us for business purposes, subject to our Privacy Policy.

IMPORTANT: Do not submit confidential or sensitive financial information through general website contact forms. Such information should only be shared through our secure client portal or as directed by your engagement professional after a formal relationship has been established.

While we employ security measures to protect information transmitted through our Website, no method of transmission over the Internet or electronic storage is completely secure. We cannot guarantee absolute security of information transmitted through the Website.

Email is not a secure method of communication. Please do not send confidential, sensitive financial information, or documents containing personal data via unencrypted email or general website contact forms.

For secure transmission of sensitive information, please use our secure Microsoft Forms platform for client questionnaires, or contact us to arrange alternative secure transmission methods.

Abacus & Field LLP is a firm of Chartered Professional Accountants registered with CPA Alberta and subject to the professional standards and regulations of Chartered Professional Accountants of Canada (CPA Canada) and applicable provincial CPA bodies.

Our professional services are governed by:

• The CPA Code of Professional Conduct
• Canadian Auditing Standards (CAS)
• Canadian Accounting Standards (including ASPE and IFRS)
• Applicable federal and provincial legislation

Nothing on this Website should be interpreted as creating obligations or rights beyond those set forth in any formal written engagement with our Firm.

This Website is operated from High River, Alberta, Canada. While our Website is accessible globally, the information provided is based on Canadian law, accounting standards, and tax regulations, with primary focus on Alberta.

We make no representation that information on this Website is appropriate or available for use in locations outside Canada. If you access this Website from outside Canada, you do so at your own initiative and are responsible for compliance with local laws.

Our services are primarily provided to clients in Alberta. We may decline engagements outside our normal service area or where we cannot meet applicable professional standards and regulatory requirements.

Information on this Website relating to agricultural accounting and tax matters, including AgriStability, AgriInvest, and farm succession planning, is general in nature. Agricultural tax planning and government program compliance can be complex and highly dependent on individual circumstances.

Before making any decisions regarding farm operations, succession planning, or government agricultural programs, we recommend consulting with our agricultural services team to ensure advice is tailored to your specific farming operation and family circumstances.

Any tax-related information on this Website is general in nature and should not be construed as specific tax advice. Tax laws are complex and subject to frequent changes. The application of tax laws depends on your particular facts and circumstances.

‍Important Tax Advisory Notes:

• Tax planning strategies discussed on this Website may not be suitable for your situation
• Tax deadlines and requirements change; always verify current requirements with a professional
• Provincial tax rules may differ from federal requirements
• We are not responsible for any tax consequences resulting from actions taken based solely on general information from this Website

Information on this Website about our services, including case studies or descriptions of service offerings, should not be interpreted as a guarantee of specific results. The nature and outcome of professional accounting, assurance, tax, and business advisory services depend on many factors specific to each client and engagement. Past results do not guarantee similar future outcomes.

Our collection, use, and disclosure of personal information is governed by our Privacy Policy, which is incorporated into these Terms of Use by reference. By using this Website, you consent to our privacy practices as described in the Privacy Policy.

Please review our Privacy Policy at www.abacusfieldllp.com/privacy-policy for detailed information about how we handle your personal information.

We are committed to making our Website accessible to all users. If you experience any difficulty accessing content on this Website or require information in an alternative format, please contact us at accounting@abacusfieldllp.com or 403-652-2400, and we will work to assist you.

We reserve the right to modify, suspend, or discontinue any aspect of the Website at any time without notice. We may also impose limits on certain features or restrict access to parts or all of the Website without notice or liability.

If any provision of these Terms of Use is found to be invalid or unenforceable under applicable law, such provision shall be modified to the minimum extent necessary to make it valid and enforceable, or if such modification is not possible, the provision shall be severed from these Terms of Use. The invalidity or unenforceability of any provision shall not affect the validity or enforceability of any other provision.

These Terms of Use, together with our Privacy Policy, constitute the entire agreement between you and Abacus & Field LLP regarding your use of this Website and supersede all prior or contemporaneous communications and proposals, whether oral or written, regarding the Website.

These Terms of Use and your use of this Website shall be governed by and construed in accordance with the laws of the Province of Alberta and the federal laws of Canada applicable therein, without regard to conflict of law principles.

You agree to submit to the exclusive jurisdiction of the courts of Alberta for the resolution of any disputes arising from or relating to these Terms of Use or your use of the Website.

If you have any questions or concerns regarding these Terms of Use, please contact us:

Abacus & Field LLP

Chartered Professional Accountants
119 2A Ave SW
High River, AB T1V 1M3

Phone: 403-652-2400
Email: accounting@abacusfieldllp.com

Website: www.abacusfieldllp.com