Terms of Service

These terms govern your use of memo.tax (the “Service”), operated from Ontario, Canada. By creating an account or using the Service, you accept these terms.

1. The service

memo.tax provides AI-generated answers to Canadian tax questions, grounded in publicly-available primary sources (the Income Tax Act, CRA Income Tax Folios, GST/HST Memoranda, court decisions, Finance Canada explanatory notes). Every answer is footnoted with citations to the underlying source.

2. No advice; no professional relationship

memo.tax outputs are research aids, not advice. Specifically, you agree that:

• Nothing on memo.tax is tax, legal, accounting, or financial advice
• Outputs may be incomplete, out of date, or wrong — verify every citation against the linked primary source before relying on it
• Tax law changes; corpus refresh is best-effort, not real-time
• Decisions about specific facts should be made with a qualified Canadian tax professional
• Use of memo.tax does not create an accountant-client, lawyer-client, or other professional relationship between you and us

3. Account

You must be at least 18 years old to create an account. You’re responsible for keeping your password confidential and for all activity under your account. Notify us at security@memo.tax immediately if you suspect unauthorised access.

4. Acceptable use

You agree not to:

• Scrape, mirror, or systematically extract memo.tax outputs for redistribution
• Use memo.tax outputs as training data for an AI model
• Attempt to circumvent the citation verifier, rate limits, query quotas, or auth controls
• Submit personally-identifying information about clients or third parties in your questions
• Use the Service in a way that infringes intellectual property, harasses others, or violates the law
• Probe, scan, or test the vulnerability of the Service except via the responsible-disclosure process described on our Security page

5. Subscriptions and billing

If you subscribe to a paid plan, billing is processed by Stripe. By subscribing you authorise recurring charges in CAD. You can cancel anytime from your account; cancellations take effect at the end of the current billing period.

Refunds are at our discretion and generally limited to billing errors. If you believe you were charged in error, email hello@memo.tax within 30 days.

6. Intellectual property

memo.tax interfaces, code, and proprietary data are © 2026 memo.tax. The underlying primary sources (the Income Tax Act, CRA folios, court decisions) are Crown copyright or similar — we cite them; we do not own them. Outputs of the Service are produced specifically for you under these terms; you may use them in your professional research workflow but may not redistribute the corpus or train other AI models on memo.tax outputs.

7. Limitation of liability

To the maximum extent permitted by law, memo.tax’s aggregate liability to you for any claim arising out of or related to the Service is limited to the greater of:

• The amount you paid us in the twelve (12) months preceding the claim, or
• CAD $100

We are not liable for indirect, consequential, special, or punitive damages, including without limitation: lost revenue or savings, missed deadlines, incorrect tax positions, regulatory penalties, or decisions made based on memo.tax outputs.

8. Termination

You may close your account anytime. We may suspend or terminate your account for material breach of these terms (with notice where reasonable) or where required by law. Upon termination, sections 6, 7, 9, and 10 survive.

9. Governing law

These terms are governed by the laws of the Province of Ontario and the federal laws of Canada applicable in Ontario. Disputes will be resolved in the courts of Ontario, except that either party may seek injunctive relief in any court of competent jurisdiction.

10. Changes to these terms

We may update these terms from time to time. We’ll post material changes here and email signed-in users at least 30 days before they take effect. Continued use after the effective date constitutes acceptance.

11. Contact

Questions about these terms: hello@memo.tax