## Effective Date: October 27, 2026

## Version: 1.0

By accessing or using this website, the user agrees to be bound by these Terms and Conditions in full. If the user does not accept these terms, they must discontinue use of the website immediately. The Company reserves the right to amend these terms at any time without prior notice.

All content published on this website is provided for general informational purposes only and relates to business financial planning and cost structure analysis. Nothing on this website constitutes a formal advisory relationship, a binding recommendation, or professional financial advice specific to any individual business situation.

The information on this website does not constitute financial, legal, or accounting advice. Users should seek independent professional advice before making any business or financial decisions based on content found on this website. Individual business circumstances vary and outcomes will differ accordingly.

### 4. Intellectual Property Rights

All content on this website, including text, graphics, logos, and structural frameworks, is the property of the Company and is protected under applicable Canadian intellectual property law. No content may be reproduced, distributed, or adapted without prior written consent from the Company.

To the fullest extent permitted by applicable Canadian law, the Company shall not be liable for any direct, indirect, or consequential loss arising from the user's reliance on content published on this website, including any business decisions made on the basis of information found here. Results may vary significantly by individual circumstance.

This website may contain links to external third-party websites for the convenience of the user. The Company does not endorse or accept responsibility for the content, accuracy, or practices of any linked third-party website. The user accesses such websites entirely at their own risk.

The user agrees not to use this website for any unlawful purpose or in any manner that could damage, disable, or impair the website. The user must not attempt to gain unauthorised access to any part of the website or its underlying systems, nor interfere with any other user's access.

The collection and use of personal information submitted through this website is governed by the Company's Privacy Policy, which forms part of these Terms and Conditions by reference. By using this website, the user consents to the data practices described in that policy as updated from time to time.

### 9. Modifications to the Website

The Company reserves the right to modify, suspend, or discontinue any part of the website at any time and without prior notice to the user. The Company shall not be liable to the user or any third party for any such modification, suspension, or discontinuation of access or content.

### 10. Governing Law and Jurisdiction

These Terms and Conditions are governed by the laws of Canada and the applicable laws of the province in which the Company operates. Any dispute arising from the use of this website shall be subject to the exclusive jurisdiction of the Canadian courts, unless otherwise required by mandatory local law applicable to the user.

### 11. Severability of Provisions

If any provision of these Terms and Conditions is found to be unlawful, void, or unenforceable under applicable law, that provision shall be deemed severable from the remainder and shall not affect the validity or enforceability of the remaining provisions, which shall continue in full force and effect.

### 12. Entire Agreement

These Terms and Conditions, together with the Privacy Policy and any other legal notices published on this website, constitute the entire agreement between the Company and the user in relation to the use of this website and supersede all prior understandings or agreements on the same subject matter.