Disclaimer

How to use memo.tax responsibly

Treat every output as a draft, not a conclusion

memo.tax retrieves passages from primary sources and stitches them into an answer. The retrieval is not exhaustive. The model can misinterpret. The corpus may be missing a relevant amendment, folio, or case. Always:

• Click the citations and read the source passage in context
• Confirm the section reference still says what the answer claims
• Check whether a more recent amendment, decision, or folio supersedes what was retrieved
• Consult a qualified tax professional before applying anything to a real fact pattern

The corpus is not the world

memo.tax is grounded in:

• Income Tax Act and Regulations
• CRA Income Tax Folios and IT Bulletins
• Excise Tax Act provisions and GST/HST Memoranda
• Tax Court of Canada, Federal Court of Appeal, Federal Court, and Supreme Court of Canada decisions
• Finance Canada explanatory notes

It is not grounded in: technical interpretations not yet published; rulings not yet released; provincial tax legislation outside Ontario, Quebec, BC, and Alberta; foreign law; treaty articles (we cite the ITA implementations, not the treaties themselves); commentary databases (Tax Notes, Carswell). If your question depends on something outside the corpus, the answer will be incomplete.

Tax law changes

Federal budgets, draft legislation, technical interpretations, and new decisions are released continuously. Our corpus refresh is best-effort, not real-time. An answer that was correct when generated may be wrong tomorrow. The “last refresh” date for each source category is shown on the Compliance page.

Don’t enter client-identifying facts

Use research-style questions (“How does s. 84.1 apply to the sale of shares of a CCPC by a non-arm’s-length individual?”), not fact patterns with names, SIN numbers, or other personal identifiers. See our Privacy Policy.

No professional relationship

Using memo.tax does not create an accountant-client, lawyer-client, fiduciary, or any other professional relationship between you and us. Outputs are not solicitor-client privileged. The Service is sold under the Terms of Service and the limitation of liability provisions in those terms apply.

External links

memo.tax citations link to external websites operated by the Department of Justice, CRA, Canadian courts, and Finance Canada. We’re not responsible for the content, availability, or accuracy of those external sites; they may change layout, URL, or content without notice. If a citation link breaks, the underlying source citation (e.g., “ITA s. 40(2)(b)”) remains valid as a primary-source reference.