1. About this website
Website Owner = LT CPA Inc. (“ LT CPA Inc. ”) (Domain name = www.lt-cpa.com the “website”)

2. About these terms of use
These website terms of use (“terms of use”) and the associated Privacy Statement (“privacy policy”) govern your access to and use of the website. You should read these terms of use and the privacy policy carefully before using this website.

3. Your access/use implies agreement
The website is available for your use only on the condition that you agree to these terms of use. By accessing/using the website, you are signifying that you agree to be bound by these terms.

4. Modifications to the Terms
LT CPA Inc. may revise and update these terms of use at any time. Your continued usage of the website after any changes to these terms of use will mean you accept those changes.

5. Modifications to the information
LT CPA Inc. does not warrant the accuracy, adequacy, or completeness of material on this website. All information may be changed, supplemented, deleted, or updated without notice at the sole discretion of LT CPA Inc.

6. Errors and problems
LT CPA Inc. does not guarantee that the website will be free from viruses, or that access to the website will be uninterrupted.

7. License and Ownership
The copyright for the content on this website is owned or licensed by LT CPA Inc. and is protected under copyright laws in both Canada and other countries. No material on this website may be reproduced, adapted, uploaded to a third party, linked to, framed, performed in public, distributed, or transmitted in any form by any process without the specific written consent of LT CPA Inc.

All custom graphics, icons, and other items that appear on the website and all associated trademarks are trademarks of LT CPA Inc.

8. LT CPA Inc. Privacy Policy
The LT CPA Inc. privacy policy governs the use of information collected from or provided by you at the website. A policy statement prepared by LT CPA Inc. for the purposes of being made available to customers and the general public declaring the company’s commitment to privacy is available at the Privacy section of this website.

9. Feedback, suggestions, comments or requests
LT CPA Inc. does not encourage you to make feedback, suggestions, comments or requests (“comments”) but these comments may be made at the contact page of this website and if you do make comments, you acknowledge that: they will not be considered confidential or proprietary, and LT CPA Inc. is under no obligation to keep such information confidential, and LT CPA Inc. will have an unrestricted, irrevocable, worldwide, royalty-free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it chooses.

10. Outbound links
The website may contain links to third-party websites and resources (“linked sites”). These linked sites are provided solely as a convenience to you and not as an endorsement by LT CPA Inc. LT CPA Inc. makes no representations or warranties regarding the availability, correctness, accuracy, performance, or quality of the linked site or any content, software, service or application found at any linked site. LT CPA Inc. may receive payments and/or commissions from operators of linked sites in relation to goods or services supplied by the operator as a result of you linking to the third party website from the LT CPA Inc. website.

11. Inbound links
LT CPA Inc. generally encourages and agrees to your linking to the Home page through a plain text link on your website without the need for agreement between yourself and LT CPA Inc. However, linking to any other page of the website is strictly prohibited, without express written permission from LT CPA Inc.

12. Disclaimer of Warranties
LT CPA Inc. makes no representations or warranties about the accuracy, completeness, security or timeliness of the content, information or services provided by the website and disclaims all warranties, either express or implied, statutory or otherwise, including but not limited to the implied warranties of merchantability, non-infringement of third parties’ rights, and fitness for a particular purpose.

13. Limitation of Liability
If LT CPA Inc. is found responsible for any damages, LT CPA Inc. is responsible for actual damages only. In no event shall LT CPA Inc., be liable for any incidental, indirect, exemplary, punitive and/or consequential damages, lost profits, or damages resulting from lost data or business interruption resulting from the use of or inability to use the website.