these terms of service (this “agreement”) set forth the terms and conditions that apply to your access and use of the internet website(s) located at or (the “site”), owned and operated by avrio accounting network inc, as well as avrio online inc. (“avrio”, “we”, “our” or “us”), and the document upload and retrieval services regarding personal tax returns available thereon (the “services”).
by accessing or using the site or services you are indicating your acceptance to be bound by this agreement. if you do not accept this agreement, you must not access or use the site or the services. if you are dissatisfied with this agreement or any rules, policies, guidelines or practices applicable to the site or services, your sole and exclusive remedy is to discontinue use of the site and services.
if you are entering into this agreement on behalf of a company or other legal entity, you represent that you have the authority to bind such entity to these terms and conditions, in which case the terms “you” or “your” will refer to such entity. if you do not have such authority, or if you do not agree with these terms and conditions, you must not accept this agreement and may not use the services.
in addition, to the extent that you use particular avrio services, including without limitation avrio’s accounting, tax preparation or filing services, you are subject to the applicable agreement that you enter into with avrio that governs the terms and conditions applicable to your use of such service (“services agreements“) and any posted guidelines or rules applicable to such services, which may be updated occasionally. applicable services agreements are available at
by accepting this agreement, you agree to be bound by the terms and conditions of this agreement, as well as avrio’s privacy policy located at (the “privacy policy”), as it may be amended from time to time in the future.
avrio may update this agreement or the privacy policy at any time, without notification to you, and you should review this agreement and the privacy policy from time to time by accessing the site. your continued use of the site and/or the services will be deemed irrevocable acceptance of any such revisions. before you continue, you should print or save a local copy of this agreement and the privacy policy for your records.
1. ability to enter into this agreement
in order to enter into this agreement, you must have reached the legal age of majority in your jurisdiction of residence, and be fully able and competent to enter into the terms, conditions, obligations, affirmations, representations and warranties set forth in this agreement, and to abide by and comply with this agreement. it is your responsibility to ensure that you are legally eligible to enter into this agreement under any laws applicable to you. if you accept this agreement, you represent that you have the capacity to be bound by it.
2. intellectual property rights
• all material available on the site and all material and services provided by or through avrio, its affiliates, subsidiaries, employees, agents, licensors or other commercial partners including, but not limited to, software, all informational text, software documentation, design of and “look and feel”, layout, photographs, graphics, audio, video, messages, interactive and instant messaging, design and functions, files, documents, images, or other materials, whether publicly posted or privately transmitted as well as all derivative works thereof (collectively, the “materials”), are owned by us or our licensors or service providers, and are protected by copyright, trademark, trade secret and other intellectual property laws.
• subject to your compliance with all of the terms and conditions of this agreement, during the term of this agreement, avrio grants to you a non-transferable, non-sublicensable, non-exclusive, revocable, limited-purpose right to access and use the materials that we make available to you. you are not permitted to download, copy or otherwise store any materials.
• if avrio, in its sole discretion and without notice, considers that there is an immediate security or operational risk to the services or any of its, your or a third party system, then avrio may immediately suspend access to or use of the services. the suspension of use and access is not a breach of this agreement. you acknowledge that the preservation of security, confidentiality and data is paramount. avrio has no liability to you for suspending the services under this provision.
• this section does not apply to content (as defined below); however you agree that any ideas, suggestions, testimonials, concepts, processes or techniques which you provide to avrio related to the services, the site or avrio or its business (“feedback”) are and will be avrio’s exclusive property without any compensation or other consideration payable to you by avrio, and you do so of your own free will and volition. avrio may or may not, in its sole discretion, use or incorporate the feedback in whatever form or derivative avrio may decide into the site, the services, its software, documentation, business or other products or services, or any future versions or derivatives of the foregoing. you hereby assign all rights on a worldwide basis in perpetuity to avrio in any feedback and, as applicable, waive any moral rights.
• for the purposes of this agreement and the privacy policy, “personal information” is any information about an identifiable individual, as defined in our privacy policy.
• avrio retains the right to use or share any aggregated data generated by anyone using the site or the services, including our users, for the purpose of enhancing and providing the services. “aggregated data” means data that does not contain personal information and which has been manipulated or combined to provide generalized, anonymous information. where you choose to utilize or connect certain services from third parties with the services, you agree that avrio may share your lead data with such designated third parties. you are still responsible for any and all personal information that is part of any content.
3. your profile information and account
• to access and use the site and services in accordance with this agreement, you must sign up for a avrio account (“account”). to sign up for an account, you must provide a valid user name and password that complies with avrio’s technical requirements (together, the “user id”). you agree and understand that you are responsible for maintaining the confidentiality of your user id. that user id, together with any or other user information you provide, will form your “profile information” and allow you to access your account. you will provide true, accurate, current and complete information about yourself, and you agree not to misrepresent your profile information. you represent and warrant to avrio that you have not misrepresented any profile information. you are responsible for any profile information that may be lost or unrecoverable through the use of the site or services.
• your right to access and use the services is personal to you and is not transferable by you to any other person or entity. you agree not to disclose your user id to any third party. you are solely responsible for all activities that occur under your account or under your profile information. if you become aware of any unauthorized use of your account or profile information, you are responsible for notifying avrio immediately. it is your responsibility to update or change your account or profile information, as appropriate.
• in the case of any newsletter or other marketing initiatives, you can withdraw your consent to receiving those communications and unsubscribe to any avrio subscriptions at any time by clicking “unsubscribe” at the bottom of such communication or by contacting [email protected] doing so may have a material impact on our ability to provide any services to you, and we are not responsible if you do so.
4. submission of content
• the site and the services available thereon enable you to provide or upload content, including but not limited to messages, materials, data, text, music, sound, photos, videos, graphics, applications, code and other information or content (collectively, “content”), to avrio for the purpose of providing the services. you acknowledge and agree that you are solely responsible for all content you submit, provide or upload and the consequences for submitting, providing or uploading it.
• avrio will use content you upload solely in connection with providing the services to you, and for no other reason. you agree that by uploading, or otherwise providing any content on or through the site and/or the services, you grant to avrio a perpetual, worldwide, non-exclusive, royalty-free license to use, reproduce, process, display, all or any portion of such content, solely in connection with providing the services to you. this license includes the right to host, index, cache or otherwise format your content in order to provide the services.
• you represent and warrant that you own your content or have the necessary licenses, rights, consents and permissions to grant the license set forth herein and that its provision to avrio or avrio’s use thereof will not violate the copyrights, privacy rights, publicity rights, trademark rights, contract rights or any other intellectual property rights or other rights of any person or entity.
• you agree that avrio is not responsible for any violations of any third party intellectual property rights in any content that you submit to avrio. you agree to pay all royalties, fees and any other monies owing to any person by reason of the content uploaded, displayed or otherwise provided by you to the site.
5. monitoring
avrio may, but has no obligation to, monitor content on the site, or any website created using our services. you consent to such monitoring. we may disclose any information necessary or appropriate to satisfy our legal obligations, protect avrio or its customers, or operate the site or services properly, or improve the site or services. avrio, in its sole discretion, may refuse to post, remove, or require you to remove, any content, in whole or in part, alleged to be unacceptable, undesirable, inappropriate, or in violation of this agreement, including, but not limited to the privacy policy.
6. acceptable use and conduct:
you agree that you will not publish or make available any content that, or use the site or services in a manner that:
• infringes, violates or misappropriates any third party’s intellectual property or proprietary rights;
• contains software viruses, trojan horses or any other computer code, files or programs designed to interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment;
• is misleading, deceptive or fraudulent or otherwise illegal or promotes illegal activities, including engaging in phishing or otherwise obtaining financial or other personal information in a misleading manner or for fraudulent or misleading purposes;
• is libelous or defamatory, or that is otherwise threatening, abusive, violent, harassing, malicious or harmful to any person or entity, or is invasive of another’s privacy;
• is harmful to minors in any way;
• is hateful or discriminatory based on race, color, sex, religion, nationality, ethnic or national origin, marital status, disability, sexual orientation or age or is otherwise objectionable, as reasonably determined by avrio;
• impersonates a avrio employee, or any other person, or falsely states or otherwise misrepresents your affiliation with any person or entity, or to obtain access to the site or services or a portion thereof without proper authorization;
• interferes or attempts to interfere with the proper working of the site or services or prevents others from using the site or services, or in a manner that disrupts the normal flow of dialogue with an excessive number of messages (flooding attack) to the site, or that otherwise negatively affects other persons’ ability to use the site or services;
• uses any manual or automated means, including agents, robots, scripts, or spiders, to monitor or copy the site or services or the content contained therein;
• facilitates the unlawful distribution of copyrighted content;
• except as expressly permitted by avrio, licenses, sublicenses, rents or leases the services to third parties, or uses the services for third party training, commercial time-sharing or service bureau use;
• includes personal or identifying information about another person in a manner that employs misleading email or ip addresses, or forged headers or otherwise manipulated identifiers in order to disguise the origin of content transmitted through the site or services to users;
• constitutes or contains any form of advertising or solicitation to users who have requested not to be contacted about other services, products or commercial interests;
• stalks or otherwise harasses anyone on the site or using the services or with information obtained from the site or services;
• collects, uses or discloses data, including personal information, about users without their informed consent or for unlawful purposes or in violation of applicable law or regulations;
• requests, solicits or otherwise obtains access to usernames, passwords or other authentication credentials from any user of the site or services for the purposes of automating logins to the site;
• attempts to gain unauthorized access to the computer systems of avrio or engage in any activity that disrupts, diminishes the quality of, interferes with the performance of, or impairs the functionality of the site or services;
• posts adult or pornographic content;
• decompiles or reverse engineers or attempts to access the source code of the software underlying the site, the services or any other avrio technology;
• copies, archives, stores, reproduces, rearranges, modifies, downloads, uploads, creates derivate works from, displays, performs, publishes, distributes, redistributes or disseminates all or any part of the site or services;
• accesses the site or services for the purposes of building a product using similar ideas, features, functions, interface or graphics as those found in the site or services;
• accesses the site or services for the purposes of monitoring its availability, performance or functionality, or for any other benchmarking or competitive purposes; or
• accesses the site to upload any content or computer code for the purposes of: (i) causing a breach or override of security to the site or services; (ii) interfering with the proper working, functionality or performance of the site or services; or (iii) preventing others from accessing or using the site or services.
7. disclaimer of warranties
• your use of the site or services and all content forming part of or related to the site or services, including any content you upload or submit and any third party software and content, are at your sole responsibility and risk. the site and services are provided on an “as is” and “as available” basis. avrio expressly disclaims all representations, warranties, or conditions of any kind with respect to the site or services, whether express or implied, including, but not limited to, any implied warranties or conditions of merchantability, fitness for a particular purpose, accuracy, completeness, performance, system integration, quiet enjoyment, title and non-infringement.
• avrio disclaims any warranty that the site, the services or any content, including without limitation any third party software and content, will meet your requirements or be uninterrupted, timely, secure or error-free, that defects will be corrected, or that the site or the servers that makes the site available are free of viruses or other harmful components. you agree that from time to time avrio may remove the site or cease providing the services for indefinite periods of time without notice to you. your access and use of the site and the services may be interrupted from time to time for any of several reasons, including, without limitation, the malfunction of equipment, periodic updating, maintenance or repair of the site or services or other actions that avrio, in its sole discretion, may elect to take. avrio makes no guarantee regarding the compatibility of any software, hardware or content with the site or services.
• avrio is not responsible for the acts or omissions of, or for the failings of, any third-party provider of any content, service, network, software or hardware, including but not limited to, internet service providers, hosting services utilized by avrio, telecommunications providers, content provided by other users, or any software or hardware not provided by avrio.
• you are solely responsible for ensuring that your content is compatible with the site and services. avrio disclaims any liability or responsibility for any unauthorized use of your content by third parties or other users of the site and services and is not responsible for protecting your content.
• any material downloaded or otherwise obtained through the use of the site or services is done at your own discretion and risk and you will be solely responsible for any damage to your computer system or other device or loss of data that results from the download of any such material.
• no advice or information, whether oral or written, obtained by you from avrio or through or from the site or services will create any warranty not expressly stated in this agreement.
• the site and services are offered and controlled by avrio from its facilities in canada. avrio makes no representations that the site or services are appropriate or available for use in other locations. those who access or use the site or services from other jurisdictions do so at their own volition and are responsible for compliance with local law.
8. third party sites and content
the site may permit you to link to other websites or resources on the internet, and other websites or resources may contain links to the site. these other websites are not under avrio’s control, and you acknowledge that avrio is not responsible or liable for any third party content, including but not limited to the accuracy, integrity, quality, usefulness, legality, appropriateness, safety or intellectual property rights of or relating to such third party content or any other aspect of such websites or resources. the inclusion of any such link does not imply endorsement by avrio or any association with its operators. you further acknowledge and agree that avrio will not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with the use of or reliance on any such third party content, goods or services available on or through any such website or resource. access and use of third party sites, including the information, material, products and services on third party sites or available through third party sites, is solely at your own risk.
9. exclusive remedy and limitation of liability
• you agree that, under no legal theory, including, but not limited to negligence, breach of warranty or condition, breach of contract or tort, will avrio or its owners, officers, directors, affiliates, contractors, employees or agents, be liable to you or any third party acting on your behalf for any indirect, incidental, special, consequential, punitive, or exemplary damages or damages for loss of profits, goodwill, use, data, or other intangible losses or the cost of any substitute equipment, facilities or services (even if avrio has been advised of the possibility of such damages), arising from or relating to this agreement or your use of or your inability to use the site or services, or for any damages arising from or related to this agreement. avrio’s total aggregate liability from any and all claims under this agreement is limited to the total amounts you paid to avrio in the one (1) year immediately preceding the occurrence of loss or damage. to the extent any province, state or jurisdiction does not allow the exclusion or the limitation of liability for consequential or incidental damages, avrio’s liability in such province, state or jurisdiction will be limited to the furthest extent permitted by law. notwithstanding the foregoing or anything else herein to the contrary, avrio will not be liable to you or any third party acting on your behalf in any way with respect to your provision of an individual’s personal information to avrio or through the services. you further agree that the foregoing limitations will apply with respect to third party liability of any kind.
• the foregoing limitations will also apply with respect to any damages incurred by reason of any content or services provided on any third party sites or otherwise provided by any third parties other than avrio and received by you through or advertised on the site or received by you on any third party sites. you also agree that avrio will not be responsible or liable for any loss or damage of any kind incurred as the result of any interactions or dealings with advertisers or as the result of the presence of such advertisers on the site.
• avrio will have no liability whatsoever for any damages, liabilities, losses or any other consequences that you may incur as a result of any modification, suspension or discontinuance of the site and/or the services.
10. waiver of jury trial and class action rights
with respect to any dispute arising out of or related to the site, the services and/or this agreement: (a) you hereby expressly give up your right to have a trial by jury; and (b) you hereby expressly give up your right to participate as a member of a class of claimants, in any lawsuit including but not limited to class action lawsuits involving any such dispute.
11. limitation of time
you agree that you will not bring a claim under or related to this agreement more than 12 months from when your claim first arose.
12. indemnity
you agree to indemnify, defend and hold harmless avrio, and its subsidiaries, affiliates, co-branders, all third-party advertisers, technology providers, service providers or other partners, and each of their respective officers, directors, agents, shareholders, employees and representatives (together, the “indemnified parties”), from and against any third party claim, demand, loss, damage, cost, or liability (including, reasonable attorneys’ fees) (collectively and individually, “claims”) incurred by or made against the indemnified parties in connection with any claims arising out of or relating to this agreement, the site or the services, including but without limitation in relation to: (a) your use, non-use or misuse of, or connection to the site, the services and any content, including without limitation your profile information and any third party content forming part of the site; (b) your violation or alleged violation of this agreement; and (c) your violation of any rights, including intellectual property rights, of a third party and otherwise as set out herein. avrio reserves the right, at your expense, to assume the exclusive defense and control of any matter for which you are required to indemnify avrio and you agree to cooperate with avrio’s defense of these claims. you agree not to settle any matter without the prior written consent of avrio. avrio will use reasonable efforts to notify you of any such claims upon becoming aware of it.
13. cancellation and termination
• you may cancel your account at any time through the web interface provided as part of the services. this is the only way to cancel your account. phone requests to cancel your account will not be accepted.
• avrio is under no obligation to store your content and may delete your account and your content immediately upon cancellation or may keep your account and your content for up to 7 days following the last day of the month of cancellation.
• avrio reserves the right at any time, and without cost, charge or liability, to terminate this agreement at its sole discretion for any reason, including, but not limited to, a failure to comply with the terms of this agreement. avrio reserves the right to modify, suspend or discontinue the site and/or services, or any portion thereof, at any time and for any reason, with or without notice.
14. miscellaneous
• this agreement has been made in and shall be construed and enforced in accordance with the laws of the jurisdiction of the province of british columbia and the federal laws of canada, without regard to conflict of laws principles, and you irrevocably consent to submit to the exclusive jurisdiction of the courts of the province of british columbia for any claim, proceeding or action under this agreement against avrio. notwithstanding the foregoing, avrio may seek and obtain injunctive relief in any jurisdiction in any court of competent jurisdiction and you agree that this agreement is specifically enforceable by avrio through injunctive relief and other equitable remedies without proof of monetary damages.
• if any portion of this agreement is deemed unlawful, void or unenforceable by any arbitrator or court of competent jurisdiction, this agreement as a whole will not be deemed unlawful, void or unenforceable, but only that portion of this agreement that is unlawful, void or unenforceable will be stricken from this agreement.
• you agree that if avrio does not exercise or enforce any legal right or remedy which is contained in the agreement (or which avrio has the benefit of under any applicable law), this will not be taken to be a formal waiver of avrio’s rights and that those rights or remedies will still be available to avrio.
• the following sections will survive any actual or purported termination or expiry of this agreement and continue in full force and effect: sections 2, 4, 7 through 12 and 14.
• this agreement, along with any applicable services agreement, is the entire agreement between us related to the subject matter in this agreement. this agreement replaces and supersedes any other prior or contemporaneous agreement, representation or discussion, oral or written, and may not be changed except in writing signed by us, regardless of whether or not the parties act under an unsigned “electronic” agreement or rely on such an unsigned agreement.
15. contacting avrio
you may contact avrio by email at [email protected]