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This website (this “Website”) is owned and operated by Moodys Gartner Tax Law LLP.  Access to and use of this Website is provided subject to these terms and conditions.  Your use of any portion of this Website constitutes your agreement to the terms and conditions set out below.

PLEASE READ THIS PAGE CAREFULLY.  IF YOU DO NOT AGREE TO THESE TERMS AND CONDITIONS YOU MAY NOT USE AND MUST CEASE USING THIS WEBSITE.

 

Notice of Disclaimer

The content and links on this Website are provided to inform the public about the activities of Moodys Gartner Tax Law LLP and its affiliated entities, Moodys LLP and Moodys Gartner US (collectively referred to as “Moodys Gartner”), and to provide general information and content for non‑commercial, personal or educational purposes only.  The Website and its content should not be interpreted as a recommendation for a specific course of action or as a substitute for accounting or legal advice.  Such advice is dependent on specific factual circumstances and even with identical factual circumstances professional advice may be altered when laws or judicial decisions change.  Users are cautioned not to act on any information provided without seeking advice specific to their circumstances from a qualified professional.  Except when provided through the Client Portal area of the Website, information sent to us through the Website is not a confidential client communication and no client relationship with us is created by such correspondence or by you accessing any content or area of the Website.

The content on this website is provided without warranties or conditions of any kind either express or implied.  To the fullest extent permitted by applicable law, MOODYS GARTNER expressly disclaims all warranties and conditions, express or implied, including but not limited to, implied warranties of merchantability and fitness for a particular purpose.  MOODYS GARTNER MAKES no warranties or any other representations regarding the use, accuracy, completeness, timeliness, applicability, performance, security, safety from any software virus or other harmful component, availability or reliability of this website or any sites linked to this site, or the results from the use of this website or any sites linked to by this website, or otherwise respecting, the content on this website or any sites linked to this website.

Description of, or reference to, third party companies, products or publications in this Website is for informational purposes only and does not constitute endorsement or recommendation of that company, product or publication by Moodys Gartner.

 

Limitation of Liability

TO THE EXTENT PERMITTED BY LAW MOODYS GARTNER EXCLUDES ALL LIABILITY FOR ANYTHING CONTAINED OR ACCESSED VIA THIS SITE.

without limitation, Under no circumstances, including, but not limited to, negligence, shall MOODYS GARTNER, THEIR officers, employees, agents or contractors be liable for any direct, indirect, special, punitive, incidental or consequential damages (including without limitation, for any lost profits, business interruptions, loss of programs or other data, personal injury or wrongful death) arising out of the use of, or the inability to use, this Website and/or the content on this Website or any sites linked to this Website, even if MOODYS GARTNER were expressly advised of the possibility of such damages.  If visitors are dissatisfied with any information or other materials at this Website, with the operation of this Website or with any of these terms and conditions, the exclusive remedy is to discontinue using this Website.  If MOODYS GARTNER or any of THEIR third party providers are found liable in connection with a claim arising out of or related to using or accessing this Website, their aggregate liability to you for all damages, losses and causes of action, howsoever arising, shall not exceed the amount paid by you, if any, for accessing this Website. This limitation of liability shall survive the termination of these Terms of Use.

 

Restrictions on Use

You agree not to disturb the normal operation of this Website, not to infringe the integrity of this Website by hacking, altering the information contained in this website or otherwise, and not to prevent or limit access to this Website to other users.

Unless otherwise noted, all content on this Website, including but not limited to text, data, images, designs, illustrations, articles, documents, reports and other materials (collectively “Content”), is protected by copyright, and owned or controlled by Moodys Gartner or a third party provider.  You must access the Content manually by request and not programmably by machine automated means.  You may not use the Content for any unlawful purpose.

You may temporarily download Content for personal transitory viewing, provided that (a) use of the Content is for informational and non-commercial personal use only and no Content may be copied or posted on any network computer, used for public display or broadcast in any media, and (b) no modification of any Content is made.  No licence is given for republication, distribution, performance, display, translation, retransmission, broadcast, sublicense, preparation of derivative works or any use other than noncommercial personal use.  You may not republish, distribute or prepare derivative works from this Website or its Content.  No part of any Content may be reproduced in any form or incorporated into any information retrieval system, electronic or mechanical, other than the personal use provided for above.

You may not copy or adapt the HTML that Moodys Gartner Tax Law LLP creates to generate its pages.  It is also protected by Moodys Gartner Tax Law LLP’s copyright.

 

Communication Services

Prohibited Conduct.  Without limiting the generality of any other restriction in these Terms of Use, you agree that you will not, in connection with the Website, directly or indirectly do or permit any of the following:

  1. post, upload, reproduce, distribute or otherwise transmit any Content that:
    1. is unauthorized or unsolicited commercial communications, junk or bulk communications or other “spam” (whether or not using e-mail services, including instant messaging, blog or comment spam) or is otherwise duplicative or unsolicited,
    2. contains a virus, cancelbot, Trojan horse, worm or other harmful, disruptive or surreptitious component,
    3. is defamatory, infringing, or unlawful,
    4. is inappropriate, profane, obscene or indecent material,
    5. gives rise to civil liability, or otherwise violates the rights or assists others to violate the rights of Moodys or any third party, such violations including engaging in copyright infringement, invasion of privacy, trademark infringement or defamation, or
    6. constitutes a criminal offence, or otherwise engages in or assists others to engage in any criminal offence, including communicating hatred, pyramid selling, unauthorized use of a computer, mischief in relation to data, fraud, obscenity and child pornography;
    7. engage in threats, harassment, intimidation, stalking or abuse or any conduct that violates the legal rights of others, including the rights of minors and rights relating to privacy and publicity;
    8. scan or probe another computer system, obstruct or bypass computer identification procedures or engage in unauthorized computer or network trespass without the express permission of the owners of such computer systems;
    9. forge headers or otherwise manipulate any protocols or identifiers used in any system or protocol in such a manner to disguise the origin of any data transmitted using the Website;
    10. impersonate or falsely represent your association with any person, including a representative of Moodys;
  2. disrupt or threaten the integrity, operation or security of any website, any computer or any Internet system;
  3. disable or circumvent any access control or related process or procedure established with respect to the Website;
  4. sublicense, share, resell, reproduce, copy, distribute, redistribute, or exploit for any commercial purposes, any portion of, use of or access to, any Website, except where expressly authorized by us; or
  5. extract, gather, collect, or store personal information about others without their express consent.

Our Remedies.  Without limiting any of our rights, we may suspend, restrict or terminate your use of the Website without notice if, in our sole and absolute discretion, we determine or believe that you have violated any of the restrictions on use set out above.

 

Links to other websites

Moodys Gartner is not responsible for the content of any third party website. Any links to such websites are provided for your convenience only and you access any third party websites at your own risk. Moodys Gartner does not endorse, authorize, approve, certify, maintain, or control these other websites and does not guarantee the accuracy, completeness, efficacy or timeliness of the information located at such websites.  These Terms of Use applicable to this Website are wholly unrelated to the terms and conditions that may attach to third party websites, and the users of any such third party website should familiarize themselves with any applicable terms and conditions for use of each accessed link.  Moodys Gartner is not responsible for the privacy practices of third-party websites. We encourage you to review the privacy policies of any linked websites before you navigate any website or disclose your personal information online.

 

Links from other websites

Links to this Website without the express permission of Moodys Gartner Tax Law LLP are strictly prohibited.  To request permission to link to this Website, please contact Moodys Gartner Tax Law LLP at info@moodysgartner.com.  The framing, mirroring, scraping or data mining of this Website or any Content in any form and by any method is strictly prohibited.

 

Legal Notices

Copyright.  The Content on this Website is protected by copyright and other laws.  Copyright & copy 2015 MOODYS GARTNER TAX LAW LLP and/or its suppliers.

Trade‑marks.  MOODYS, Moodys TAX ADVISORS, MOODYS TAX ADVISORS & Design, MOODYS GARTNER, Moodys Gartner TAX LAW, MOODYS GARTNER TAX LAW & Design and TAX WELL SOLVED. are trade-marks owned by MOODYS LLP and are used under licence by Moodys Gartner Tax Law LLP and Moodys Gartner US.  Other trade-marks, trade names, logos and designs referenced or appearing in this Website are proprietary to MOODYS LLP or other entities.  Any use of the trade names, trade-marks, service marks and logos displayed on this Website is strictly prohibited.

 

Rights Reserved

Except as may be expressly herein provided, nothing contained herein shall be construed as conferring any licence or right under copyright, trade-mark or any other intellectual property rights.  Any rights not expressly granted herein are reserved.

 

Modifications of these Terms of Use

Moodys Gartner Tax Law LLP reserves the right to change these Terms of Use at any time by revising the terms and conditions herein.  You are responsible for regularly reviewing these terms and conditions.  Continued use of this Website following any such changes will constitute your acceptance of such changes.

 

Jurisdiction

This agreement is governed by the laws of the Province of Alberta, Canada.  You consent to the exclusive jurisdiction and venue of courts in Alberta, Canada in all disputes arising out of or relating to the use of this Website.  Use of this Website is not authorized in any jurisdiction that does not give effect to all provisions of these Terms of Use, including without limitation this paragraph.

 

Severability

If any part of these Terms of Use are determined to be invalid or unenforceable pursuant to applicable laws, including but not limited to the warranty disclaimers and liability limitations set forth above, then the invalid or unenforceable provisions will be deemed superceded by a valid, enforceable provision that most closely matches the intent of the original provision and the remainder of these Terms of Use shall continue in effect.

 

Indemnification

You agree to indemnify, defend and hold harmless Moodys Gartner, their officers, employees, agents or contractors, harmless from any liability, loss, claim and expense, including reasonable legal fees, related to your violation of these Terms of Use or use of this Website.

 

Your Submissions

Any material, information or idea submitted through or posted on this Website will, except where submitted through the Client Portal area of the Website, be considered non-confidential.  Subject to applicable laws relating to protection of personal information and privacy, Moodys Gartner Tax Law LLP may share or otherwise use any such submission for any purpose whatsoever.  You grant Moodys Gartner Tax Law LLP the perpetual, irrevocable and fully sublicensable right and licence to use, reproduce, display, perform, modify, create derivative works from, transmit and distribute for any purpose Moodys Gartner Tax Law LLP chooses, commercial, public or otherwise, such submissions, without compensation whatsoever.  Without limitation, you grant us a perpetual royalty-free licence to use and display such submissions on our Website.  By submitting materials, information and ideas you also represent and warrant that the content of your submission is accurate; you own all rights in your submission and have sufficient rights to grant this licence; and that the use of your submission in accordance with this licence will not cause injury to any person or entity.

 

Personal Information Protection

Moodys Gartner Tax Law LLP collects, uses and discloses your personal information in accordance with the Moodys Gartner Tax Law LLP Website Privacy Statement.  By using this Website and your acceptance thereby of these website Terms of Use, you consent to Moodys Gartner Tax Law LLP’s collection, use and disclosure of your personal information in accordance with such statement as it then reads without any further notice or liability to you or any other person.