© 2015

4480 Côte-de-Liesse | Suite 205

Montreal, Québec

H4N 2R1



4480 Côte-de-Liesse | Suite 205 | Montreal, Québec, H4N 2R1

Telephone:  514.735.7222  |  Fax:  514 .739.0066

4480 Côte-de-Liesse | Suite 205 | Montreal, Québec, H4N 2R1

Telephone:  514.735.7222  |  Fax:  514 .739.0066

Terms of Use

Welcome to KMRS’s website and social utility (collectively, WWW.KMRS.CA). The Website is operated by KMRS Chartered Professional Accounts (“KMRS” or “We” as further defined below). By accessing or using the Website or by posting a link on any website(s) owned or operated by or on behalf of you (“You” or ‘Your”), You signify that You have read, understand and agreed to be bound by these terms of use (these “Terms of Use” or this “Agreement”), whether or not You are a registered member of the Website. You are only authorized to use the Website (regardless of whether Your access or use is intended) if You agree to abide by all applicable laws and to this Agreement. We reserve the right, at our sole discretion, to change, modify, add, or delete portions of these Terms of Use at any time without further notice. If, We do this, we will post the changes to these Terms of Use on the Website, Your continued use of the Website after any changes constitutes, Your acceptance of the revised Terms of Used. Except where stated otherwise, the terms “KMRS” and “We” use on the Website and in this Agreement shall be deemed to include KMRS Chartered Professional Accounts and its affiliates, subsidiaries, successors and assigns.


If you do not comply with this Agreement at any time, We reserve the right to cancel or terminate Your access to the Website (or any part thereof) and/or Your user account, if any. In KMRS’s sole discretion and without prior notice or liability, We may discontinue, modify or alter any aspect of the Website including, but not limited to, (i) restricting the time the Website is available, (ii) restricting the amount of use permitted, and (iii) restricting or terminating any user's right to use the Website. You agree that any termination or cancellation of Your access to, or use of, the Website may be effected without prior notice. If You do not abide by the terms of this Agreement, You agree that we may immediately deactivate or delete Your user account, if any, and all related information and/or files in Your user account and/or bar any further access to such information and/or files and/or the Website (or part thereof). Further, You agree that We shall not be liable to You or any third-party for any termination or cancellation of Your access to, or use and content of the Website. You acknowledge that Your only right with respect to any dissatisfaction with any modification or discontinuation of or to the Website, or any policies or practices by KMRS in providing the Website, including without limitation any change in content, is to cease using the Website and cancel or terminate Your subscription or registered user account, as applicable. Although KMRS does not constantly monitor the Website, it nevertheless expressly reserves the right to do so. From time to time, We may supplement this Agreement with additional terms and conditions pertaining to specific content, activities or events ("Additional Terms"). Such Additional Terms may be placed on the Website to be viewed in connection with the specific content, activities, features or events and shall be identified as such. You understand and agree that such Additional Terms are hereby incorporated by reference into this Agreement. PLEASE READ THESE TERMS OF USE CAREFULLY AS THEY CONTAIN IMPORTANT INFORMATION REGARDING YOUR LEGAL RIGHTS, REMEDIES AND OBLIGATIONS. THESE INCLUDE VARIOUS LIMITATIONS AND EXCLUSIONS, AND A DISPUTE RESOLUTION CLAUSE THAT GOVERNS HOW DISPUTES WILL BE RESOLVED. KMRS controls KMRS.CA from its offices within the Province of Quebec, Canada. The Website can be accessed from all provinces and territories of Canada and from other countries around the world. As each of these jurisdictions have laws that may differ from those of the Province of Quebec, by accessing the Website, You agree that all matters relating to access to, or use of, the Website, or any other hyperlinked website, shall be governed by the laws of the Province of Quebec and the federal laws of Canada applicable therein. You also agree and hereby submit to the non-exclusive personal jurisdiction and venue of the courts of the Province of Quebec and acknowledge that You do so voluntarily and are responsible for complying with all local laws.


Registered Users: Certain portions, components, content and features of the Website are only available to individuals who register with KMRS and create a user account on the Website (each, a “Registered User”). If you are a Registered User then You agree to the following: (i) In consideration of Your use of the Website, You represent that You are eighteen years of age (18 ) or older and are not a person barred from receiving services under the laws of the Province of Quebec and the federal laws of Canada or other applicable jurisdiction. You also agree to: (a) provide true, accurate, current and complete information about yourself as prompted by any registration form(s) on the Website (the "Registration Data") and (b) maintain and promptly update the Registration Data to keep it true, accurate, current and complete. If you provide any information that is untrue, inaccurate, not current or incomplete, KMRS has the right to suspend or terminate Your account and refuse any and all current or future use of the Website (or any portion thereof).(ii) Please choose carefully the information You post on the Website and that You provide to other users. Your profile may not include the following items: telephone numbers, street addresses, and any photographs containing nudity, or obscene, lewd, excessively violent, harassing, sexually explicit or otherwise objectionable subject matter. Despite this prohibition, information provided by other users (for instance, in their profile) may contain inaccurate, inappropriate, offensive or sexually explicit material, products or services, and KMRS assumes no responsibility or liability for this material. You are solely responsible for Your interactions with other users of the Website. (iii) Registered Users will receive a password and account designation upon completing the Website registration process. You are responsible for maintaining the confidentiality of the password and account and are fully responsible for all activities that occur under Your password or account. You agree to (a) immediately notify KMRS of any unauthorized use of Your password or account or any other breach of security, and (b) ensure that You exit from Your account at the end of each session. Acceptable Use PolicyYou must comply with all policies regarding permitted and prohibited uses of the Website that may be posted by KMRS on the Website from time to time (collectively, the "Acceptable Use Policy" or "AUP") and in accordance with KMRS’s privacy policy (the “Privacy Policy”). You agree that You will regularly read and familiarize yourself with the AUP and Privacy Policy.


Your privilege to use the Website (including the KMRS Community) and contribute to discussions on the KMRS Community depends on Your compliance with the community standards and AUP. We may revoke Your privileges to use all or a portion of the Website and/or take any other appropriate measures to enforce community standards and the AUP if violations are brought to our attention. Further, if you fail to adhere to the community standards and the AUP, We may terminate, in KMRS’s sole discretion, Your use of, or participation in, the KMRS Community. For the purposes of this Agreement, the term "KMRS Community" means any message board, bulletin board, DVD, CD, or book review exchange or similar activity where You and other users of the Website can communicate. All KMRS Community communications, including, but not limited to, chat and message board communications, are public and not private communications. We reserve the right to monitor some, all, or no areas of the Website (including any KMRS Community) for adherence to the community standards and the AUP or for any other purpose. You acknowledge that by providing you with the ability to distribute Submissions (as defined below) in the KMRS Community, We are acting as a passive conduit for such distribution and We are not undertaking any obligation or liability relating to any Submissions or activities in the KMRS Community. Although We reserve the right to remove, without notice, any KMRS Community posting for any reason. We have no obligation to delete Submissions that You may find objectionable or offensive. If there is any conflict or inconsistency between these Terms of Use and the Acceptable Use Policy and any rules, policies or guidelines posted on the Website, these Terms of Use will prevail. The User acknowledges that any content, e-mails, postings, offers, software, videos, photos, text, graphics, music, sounds, questions, creative suggestions, messages, feedback, ideas, recipes, notes, drawings, articles, stories or other information, data, materials and opinions (including, without limitation any postings on community forums if any) ("Submissions") that he or she may provide, e-mail, post, upload or otherwise transmit to the Website shall be deemed and shall remain the property of KMRS, including all copyright, without reservation, and User waives in favour of KMRS any and all moral rights in such Submissions. Except as provided in the Privacy Policy, none of the Submissions shall be subject to any obligation of confidence on KMRS’s part, and We shall not be liable for any use or disclosure of any Submissions. Without limitation of the foregoing, the User acknowledges and agrees that all or any portion of the Submissions may be used, edited, reproduced, published, translated, sublicensed, copied and distributed and/or incorporated into other works in any form, media, or technology now known or hereafter developed for the full term of any copyright that may exist in such Submissions, without compensation of any kind to the User. When You post Submissions to the Website, You authorize and direct KMRS to make such copies thereof as We deem necessary in order to facilitate the posting and storage of the Submissions on the Website. By posting Submissions to any part of the Website, You automatically grant, and You represent and warrant that You have the right to grant, to KMRS an irrevocable, perpetual, non-exclusive, transferable, fully paid, worldwide license (with the right to sublicense) to use, copy, publicly perform, publicly display, reformat, translate, excerpt (in whole or in part) and distribute such Submissions for any purpose on or in connection with the Website or the promotion thereof, to prepare derivative works of, or incorporate into other works, such Submissions, and to grant and authorize sublicenses of the foregoing. You agree to defend, indemnify and hold KMRS, its subsidiaries and affiliates, and each of their directors, officers, agents, contractors, partners and employees, harmless from and against any loss, liability, threatened or actual claim, demand, damages, costs and expenses, including reasonable legal fees, arising out of or in connection with any of Your Submissions.


All content on the Website, including but not limited to designs, text, graphics, pictures, video, information, applications, software, music, sound and other files, and their selection and arrangement if any (the "Site Content"), are the proprietary property of KMRS or its licensors with all rights reserved. No Site Content may be modified, copied, distributed, framed, reproduced, republished, downloaded, displayed, posted, transmitted, or sold in any form or by any means, in whole or in part, without KMRS's prior written permission. Provided that You are eligible for use of the Website and subject to these Terms of Use, You are granted a limited license to access the Website and the Site Content and to download or print a copy of any portion of the Site Content to which You have properly gained access solely for your personal, non-commercial use, provided that you keep all copyright and other proprietary notices intact. You may not upload or republish Site Content on any Internet, Intranet or Extranet site or incorporate the information in any other database or compilation, and any other use of the Site Content is strictly prohibited. The foregoing license is subject to these Terms of Use and does not include use of any data mining, robots or similar data gathering or extraction methods. Any use of the Website or the Site Content other than as specifically authorized herein, without the prior written permission of KMRS, is strictly prohibited and will terminate the license granted herein. Such unauthorized use may also violate applicable laws including without limitation copyright and trade-mark laws and applicable communications regulations and statutes. Unless explicitly stated herein, nothing in these Terms of Use shall be construed as conferring any license to intellectual property rights, whether by estoppel, implication or otherwise. This license is revocable at any time without notice and with or without cause. KMRS, KMRS Chartered Professional Accounts, www.kmrs.ca, KMRS Online and related words, domain names and logos are trade-marks and the property of KMRS. All other trade-marks, product names and company names or logos cited herein are the property of their respective owners. The material contained on WWW.KMRS.CA including all portions of the Website, content, site design, text, graphics, and the selection and arrangement thereof are Copyright © KMRS Chartered Professional Accounts. ALL RIGHTS RESERVED. The Website contains (or You may be sent through the Website) links to other websites ("Third Party Sites") as well as articles, photographs, text, graphics, pictures, designs, music, sound, video, information, applications, software and other content or items belonging to or originating from third parties (the "Third Party Applications, Software or Content"). Such Third Party Sites and Third Party Applications, Software or Content are not investigated, monitored or checked for accuracy, appropriateness, or completeness by KMRS, and we are not responsible for any Third Party Sites accessed through the Site or any Third Party Applications, Software or Content posted on, available through or installed from the Site, including without limitation the content, accuracy, offensiveness, opinions, reliability, privacy practices or other policies of or contained in the Third Party Sites or the Third Party Applications, Software or Content. Inclusion of, linking to or permitting the use or installation of any Third Party Site or any Third Party Applications, Software or Content does not imply approval or endorsement thereof by us. If You decide to leave the Website and access the Third Party Sites or to use or install any Third Party Applications, Software or Content, You do so at Your own risk and You should be aware that our terms and policies no longer govern. You should review the applicable terms and policies, including privacy and data gathering practices, of any site to which You navigate from the Website or relating to any applications You use or install from the Website. Users posting a link to the Website on a Third Party Sites must ensure they do not contain any web content that if shared or posted by a User would be a violation of the User conduct rules set forth above. Without limiting the forgoing, Users agree not to post a link to any website that does not contain, and does not represent and warrant that such website does not and will not contain, any content that is infringing, harmful, threatening, unlawful, defamatory, abusive, inflammatory, harassing, vulgar, obscene, lewd, fraudulent, or invasive of privacy or publicity rights or that may expose KMRS or its Users to any harm or liability of any type. Upon including of a link, Users agree to defend, indemnify and hold KMRS, its subsidiaries and affiliates, and each of their directors, officers, agents, contractors, partners and employees, harmless from and against any loss, liability, claim, demand, damages, costs and expenses, including reasonable legal fees, arising out of or in connection with any links, content, or other items or materials which may be shared or posted through links, or any breach or alleged breach of the foregoing representations and warranties. By including a link to the Website on a Third Party Site, User automatically grants, and represents and warrants that it has the right to grant, to KMRS an irrevocable, perpetual, non-exclusive, transferable, fully paid, worldwide license (with the right to sublicense) to use the Website in order to link to, use, copy, publish, stream, publicly perform, publicly display, reformat, translate, excerpt (in whole or in part), summarize, and distribute the content, links and other materials of any kind residing on any web pages on which User places the link. THE WEBSITE AND THE INFORMATION OR MATERIALS HEREIN ARE PROVIDED ON AN "AS IS, WHERE IS" BASIS. KMRS MAKES NO REPRESENTATIONS, WARRANTIES OR CONDITIONS, EITHER EXPRESS OR IMPLIED, OR ARISING BY STATUTE, USAGE OR TRADE, CUSTOM OR OTHERWISE, OF ANY KIND WITH RESPECT TO THE WEBSITE OR THE SITE CONTENT. KMRS DISCLAIMS ALL REPRESENTATIONS, WARRANTIES AND CONDITIONS, EXPRESS OR IMPLIED, OR ARISING BY STATUTE, USAGE OR TRADE, CUSTOM OR OTHERWISE, INCLUDING, BUT NOT LIMITED TO MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. BY USING OR ATTEMPTING TO USE THE WEBSITE, THE USER EXPRESSLY ACKNOWLEDGES THAT KMRS MAKES NO WARRANTIES, REPRESENTATIONS OR CONDITIONS REGARDING THE SITE CONTENT INCLUDING BUT NOT LIMITED TO CURRENCY, ACCURACY OR COMPLETENESS; AND (ii) AS A SERVICE TO USERS OF THE WEBSITE KMRS COULD and INCLUDES LINKS TO THIRD PARTY SITES OVER WHICH KMRS HAS NO CONTROL. KMRS PROVIDES NO ENDORSEMENT OR REPRESENTATION OF ANY KIND REGARDING THE PRODUCTS, SERVICES, CONTENT OR APPROPRIATENESS OF CONTENT OF SUCH THIRD PARTY SITES, AND THE USERS HEREBY IRREVOCABLY WAIVES ANY CLAIM AGAINST KMRS WITH RESPECT TO SUCH THIRD PARTY SITES. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE REPORTS FILED BY KMRS CHARTERED PROFESSIONAL ACCOUTS. WITH THE SECURITIES REGULATORY AUTHORITIES OF EACH PROVINCE OF CANADA AND LISTED ON THE WEBSITE AND/OR LINKED TO THE WEBSITE SPEAK ONLY AS OF THE RESPECTIVE DATES ON WHICH THEY ARE FILED OR USED BY KMRS. THE CONTENTS OF THOSE REPORTS CAN BECOME OUT-OF-DATE. KMRS MAKES NO COMMITMENT, AND DISCLAIMS ANY DUTY, TO UPDATE ANY OF THOSE REPORTS. EXCEPT AS SPECIFICALLY STATED ON THE WEBSITE, NONE OF KMRS OR ANY OF ITS RESPECTIVE DIRECTORS, EMPLOYEES OR OTHER REPRESENTATIVES WILL BE LIABLE FOR DAMAGES ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE WEBSITE, OR ANY HYPERLINKED WEBSITE. THIS IS A COMPREHENSIVE LIMITATION OF LIABILITY THAT APPLIES TO ALL DAMAGES OF ANY KIND, INCLUDING (WITHOUT LIMITATION) COMPENSATORY, DIRECT, INDIRECT OR CONSEQUENTIAL DAMAGES, LOSS OF DATA, INCOME OR PROFIT, LOSS OF OR DAMAGE TO PROPERTY AND CLAIMS OF THIRD PARTIES. PRICE AND AVAILABILITY INFORMATION IS SUBJECT TO CHANGE WITHOUT NOTICE. WHILE WE TAKE GREAT CARE TO ENSURE OUR ADVERTISING IS ACCURATE, MISTAKES MAY OCCUR. WHEN A MISTAKE IS NOTICED WE WILL CORRECT IT AS SOON AS POSSIBLE AND WILL NOTIFY CUSTOMERS WHO ARE AFFECTED.


Except where prohibited by applicable law, any claim, dispute or controversy (whether in contract or tort, pursuant to statute or regulation, or otherwise, and whether pre-existing, present or future) arising out of or relating to: (a) these Terms of Use; or (b) the relationships which result from these Terms of Use (collectively, the “Claim”) will be referred to and determined by a sole arbitrator (to the exclusion of the courts). Except where prohibited by applicable law, you waive any right you may have to commence or participate in any class action against us related to any Claim and, where applicable, you also agree to opt out of any class proceedings against us. In any action against us arising from the use of the Website, the prevailing party shall be entitled to recover all legal expenses incurred in connection with the action, including but not limited to its costs, both taxable and non-taxable, and reasonable legal fees. If any provision of these Terms of Use shall be unlawful, void, or for any reason unenforceable, then that provision shall be deemed severable from these terms and shall not affect the validity and enforceability of any remaining provisions. This Agreement, together with the AUP, Privacy Policy and any Additional Terms, is the entire agreement between You and KMRS relating to the subject matter herein. We may assign our rights and obligations under this Agreement. This Agreement will inure to the benefit of our successors, assigns and licensees. The failure of either party to insist upon or enforce the strict performance of the other party with respect to any provision of this Agreement, or to exercise any right under this Agreement, will not be construed as a waiver or relinquishment to any extent of such party's right to assert or rely upon any such provision or right in that or any other instance; rather, the same will be and will remain in full force and effect.

Telephone:  514.735.7222

Fax:  514 .739.0066