Mackisen Accounting Services – Terms and Conditions
Introduction and Acceptance of Terms
These Terms and Conditions (“Terms”) govern the professional services provided by
Mackisen (“the Firm”, “we”, “us”) to the client (“you”). By engaging Mackisen for
accounting, audit, tax preparation, or any related services (“Services”), you
acknowledge and agree to these Terms. These Terms are intended to protect both the
client and Mackisen by clearly outlining each party’s rights and responsibilities. If you do
not agree with any part of these Terms, you must notify us and may not proceed with
using our Services. Use of our Services or signing of any engagement letter with
Mackisen constitutes acceptance of these Terms.Scope of Services
Mackisen will perform only the Services that have been explicitly agreed upon with you,
as described in an engagement letter or service agreement. The scope of our work is
limited to those agreed services and does not include any other tasks or obligations
unless added by mutual written agreement. We will exercise due professional care and
comply with applicable professional standards in providing our Services. However,
unless expressly stated, our Services are not an audit or assurance engagement; we
will not verify or certify the accuracy of financial information beyond the agreed scope.
We do not guarantee any particular outcome (such as the receipt of a tax refund or the
achievement of specific financial results) from our Services. All advice, documents, and
deliverables we provide are tailored for your use only. They should not be relied upon by
or provided to any third party without our prior written consent. Mackisen accepts no
liability to any third party for the use of our work or advice.Client Responsibilities and Data Accuracy
You, the client, are responsible for providing all information and documents needed for
our work, and you affirm that all such information is true, complete, and accurate to the
best of your knowledge. You agree to supply required data and respond to our queries
on a timely basis. We will rely entirely on the information you provide and will not
independently verify the accuracy or completeness of that information unless explicitly
agreed as part of our Services. You must not knowingly withhold any relevant facts or
documents; any misrepresentation or omission by you can affect our work and is your
responsibility.
It is also your responsibility to carefully review all documents, reports, tax returns, or
filings prepared by Mackisen for accuracy and completeness before approving or
signing them. You have the final responsibility for any tax returns or financial
documents prepared by us, meaning you must double-check and confirm that all
information in those documents is correct.
Mackisen will not file or submit any tax return or legal filing without your review and
explicit approval. By approving and signing any document, you acknowledge that you
have reviewed it and that it accurately reflects your data and intentions. You are
required to review tax returns before filing or after filing , within 5 days, for any income
and expense not declared due to an error or omission on our part or your part, including
any deductions or credit. We remain available to you to review your tax return or any
other report prepared by us to correct or amend to maintain compliance.
When you sign your reports, you are responsible to CRA, ARQ and to other
organizations. We remain available to explain the details and provide accurate report
and modify immediately when you make the request. You agree that Mackisen is not
responsible for any errors, penalties, or losses that result from your failure to provide
complete information or to review and verify the documents before signing or
submission. Note that, when you sign, you declare that you have reviewed the
document, verified and corrected. The review should allow us to detect any error on our
part or yours. For this reason, you must take the time to detect any error, if any, before
filing or within 5 days after filing. We kindly ask you to let us know if any error exists so
that we can make the correction immediately without having to pay any interest and
penalty and to protect your interest and ours as well. This way, compliance is
maintained and avoids interest and penalty, if any, as well as avoiding any dispute or
confrontations. The amin purpose is to avoid any issues with CRA, ARQ and any other
department that it might impact and provide quality service to you year after year.
4. Limitation of Liability
To the fullest extent permitted by law, Mackisen’s liability to you for any and all claims,
losses, or damages arising out of or relating to our Services or these Terms is limited to
no more than the total fees you paid to Mackisen for the specific service or engagement
in question. This limitation applies to all forms of claims (whether in contract,
negligence, tort, or otherwise) and to all types of damage including direct, indirect,
incidental, consequential, special, punitive, or exemplary damages. In no event will
Mackisen or its partners, employees, or agents be liable for lost profits, lost data, loss of
business opportunity, or any interest, fines, or penalties imposed on you by any
authority.
Furthermore, Mackisen will not be responsible for any interest charges, penalties,
tax assessments, or other costs that result from your providing incorrect or
incomplete information, from your own errors or omissions, or from your failure to review
and verify documents we prepare. You acknowledge that any consequences arising
from missing or inaccurate data you supplied (or failed to supply) are solely your
responsibility. If any liability is nonetheless found against Mackisen despite the above
limitation, you agree that Mackisen’s aggregate liability shall not exceed the fees
actually paid by you for the service in question.
5. Indemnification
You agree to indemnify, defend, and hold harmless Mackisen and its directors, officers,
employees, contractors, and agents (collectively, “Personnel”) from and against any and
all claims, liabilities, losses, and expenses (including reasonable legal fees) that arise
from: (a) false or misleading information or documentation you provided to us; (b) your
failure to fulfill any of your responsibilities or obligations under these Terms; (c) any
third-party claims resulting from your use or misuse of any deliverables or advice
provided by Mackisen (for example, if you share our reports with a third party who then
relies on them without our consent); or (d) your breach of these Terms. This
indemnification extends to any claims or proceedings alleging that Mackisen is
responsible for damages or penalties to a third party due to information or directions
provided by you.
However, you will not be required to indemnify Mackisen for any claim or loss to the
extent it is finally determined by a court or arbitrator that such claim or loss resulted
from Mackisen’s own gross negligence or willful misconduct. In other words, we remain
responsible for our significant errors; but routine negligence or unintentional mistakes by
Mackisen are still subject to the limitation of liability and your indemnity obligations as
permitted by law.
6. Correction of Errors and Notification
Mackisen prides itself on high-quality work, but if you believe we have made an error or
omission to the work delivered, you agree to notify us in writing as soon as you discover
the issue. We will then be given a reasonable opportunity to investigate and, if
necessary, correct the mistake at our expense (if the error was due to our actions and
not due to misinformation from you). You agree to cooperate with us in good faith to
resolve any such issues.
Importantly, you agree that you will allow Mackisen to attempt to correct any identified
error before you take any further action, such as stopping payment, initiating a dispute,
making a complaint, or seeking outside remedies. If the error or issue is something that
can be fixed, Mackisen will work diligently to correct it promptly. If the problem results
from inaccurate or incomplete information you provided, we will still assist in fixing it if
possible, but such corrections may be subject to additional fees. Our goal is to rectify
any genuine mistakes and satisfy you as our client, so we require that you give us the
chance to make things right before escalating the matter.
7. Non-Disparagement and Reviews
You agree that you will not engage in any form of disparagement of Mackisen or its
Personnel. Specifically, you will refrain from publishing or communicating any negative,
derogatory, or defamatory remarks about the Firm, its services, or its employees, in any
public forum, online review platform, social media, or to any third party. This includes
refraining from posting low-rated reviews.
For the purposes of this agreement, any online review or rating of Mackisen prohibited.
However, if you must rate or let the public know your info, you agree not to post rating of
less than 4 out of 5 stars (or an equivalent rating on any platform) is considered a
negative/disparaging review and which is prohibited by these Terms. In other words, if
you choose to leave a public review of Mackisen’s services, it must be at least rating of
4 and above. A 4 rating to us means failure as CPA school requires at least 4+ to enter
into the program and 5 ratings means that the job is well done. When you post a review,
we may disclose information about your file policy in order to respond to it. For this
reason, to maintain confidentiality, we ask you not to post or report any reviews.
If you have any grievances, criticisms, or dissatisfaction with our services, you agree to
address them directly and privately with Mackisen as outlined in the Dispute Resolution
section below, rather than airing such issues publicly. You further agree not to
encourage or solicit any other person (such as a friend or family member) to publish
negative commentary or reviews on your behalf. Any breach of this Non-Disparagement
clause is considered a material breach of these Terms. In the event of such a breach,
Mackisen reserves the right to seek legal remedies, which may include obtaining an
injunction to have the offending comments or reviews removed and/or seeking damages
for harm to our reputation. (This clause does not prevent you from providing honest
feedback directly to us, and it does not prevent you from making true statements as
required by law or in legal proceedings; it is aimed at preventing unjustified or public
disparagement that could harm the Firm.)
8. Dispute Resolution
Mackisen is committed to resolving any disputes or disagreements amicably and
efficiently. You agree that if you have any dispute, claim, or controversy arising out of or
relating to our Services or these Terms, you will first notify Mackisen in writing of the
nature of the dispute and any desired resolution. Both parties should then engage in
good-faith discussions to try to resolve the matter informally. You agree to give
Mackisen a reasonable opportunity (at least 30 days from the date of notice of the
dispute) to respond to and resolve the issue through dialogue or corrective action,
before taking any further steps.
If, after good-faith efforts, we are unable to resolve the dispute directly, the dispute shall
be resolved through confidential binding arbitration rather than through the court system
or public complaint forums. Either party may initiate the arbitration process. The
arbitration will be conducted in the Province of Quebec (or another jurisdiction mutually
agreed upon), in the English language, and in accordance with the rules of a recognized
arbitration body or the Quebec Code of Civil Procedure for private arbitration. The
arbitrator’s decision shall be final and binding on both parties, and judgment on the
award rendered by the arbitrator may be entered in any court having jurisdiction thereof.
By agreeing to arbitration, both you and Mackisen waive the right to have disputes
resolved in court by a judge or jury and also waive the right to appeal the arbitrator’s
decision (except as permitted by law). The existence and content of any arbitration
proceedings, including any rulings or award, shall be kept confidential by both parties,
except as may be required to enforce the award.
You also agree not to involve external regulators or third parties in a dispute until the
above steps are followed. You agree not to file any complaint or grievance with
Mackisen’s professional order or regulatory body (such as the CPA syndic or
professional oversight committee) and not to commence any legal lawsuit or publish any
accusations in a public channel until you have given Mackisen notice of the issue and a
chance to resolve it as described. Our sincere hope is to address and resolve all client
concerns internally and amicably.
Exceptions: The above arbitration clause does not prevent Mackisen from seeking
immediate injunctive relief or court orders to enforce the Non-Disparagement clause
(Section 7) or to protect confidential information (Section 12), nor does it prevent
Mackisen from pursuing collection of unpaid fees as described in Section 11. In such
cases, Mackisen may, at its discretion, take appropriate legal action in court without first
engaging in arbitration.
9. Fees and Billing Practices
Our fees for services are primarily based on the time spent by our professionals at their
applicable hourly rates, as well as the complexity of the work. Different staff levels at
Mackisen have different hourly billing rates. The rate for a Chartered Professional
Accountant is $650 per hour, and for a staff is at $350 per hour. (Note: Actual current
hourly rates will be provided to you at the start of the engagement and are subject to
change with notice.) In addition to hourly fees, you will be responsible for any out-of-
pocket expenses incurred on your behalf (such as government filing fees, third-party
charges, travel costs, etc.), but we will seek your approval for any significant expenses
in advance.
Mackisen typically bills for its services on a regular periodic schedule, generally weekly
(unless otherwise agreed). We find that frequent billing helps our clients stay informed
about ongoing costs and helps manage our cash flow. We will maintain detailed records
of the time spent on your matters. It is your responsibility to monitor the fees accrued for
our services. Upon your request, we will provide a billing summary or detailed timesheet
of work performed. In fact, we encourage you to request weekly updates on the hours
billed and fees incurred for your projects. If you desire more frequent or detailed
updates on your account balance, you must let us know, and we will happily provide that
information. Absent a request for a billing update, you agree that you will remain
informed through the periodic invoices. Lack of a requested interim summary will not be
accepted as a reason for disputing an invoice later. We want our billing to be
transparent, so please feel free to ask any questions about the work done or the time
recorded at any time.
10. Payment Terms
Mackisen’s invoices will be issued to you via email (or other agreed method) and are
due upon receipt unless otherwise stated on the invoice. Payment is expected promptly
and no later than [2] days from the invoice date if a grace period is provided. All fees are
in Canadian Dollars (CAD) and subject to any applicable taxes (such as GST/QST for
services in Canada), which will be added to the invoices as required by law. Payments
can be made by approved methods (e.g., e-transfer, check, credit card, or other
electronic payment as we designate). You are responsible for any bank charges or
payment fees such as wire transfer fees.
If you have any questions or objections regarding an invoice, you must notify us in
writing within 2 days of the invoice date. We will review any disputed item and work with
you in good faith to resolve it. If you do not object to or question an invoice within 2
days, the invoice will be deemed accepted by you as correct. It is important to raise any
concerns early. Even if there is a disputed portion, you agree to promptly pay the
undisputed portion of any invoice.
If an invoice is not paid by the due date, it will be considered past due. Past due
amounts are subject to interest accruing from the due date until paid in full, at the rate of
1.5% per month (which is an annual rate of 18%), or the maximum rate permitted by
law, whichever is lower. This interest is intended to cover the cost of carrying out
overdue balances and is not a penalty. Additionally, if any invoice remains unpaid for
more than a brief period, we reserve the right to suspend further work until payment is
made. We will provide notice before any such suspension, giving you an opportunity to
cure the delinquency. However, please be aware that if payment is significantly delayed,
deadlines may be missed or filings may not be completed, and you would be
responsible for any resulting consequences (such as late filing penalties) due to the
suspension of services for non-payment.
11. Remedies for Non-Payment
In the unfortunate event that your account becomes seriously delinquent (for example, if
an invoice remains unpaid upon receipt without arrangements), Mackisen has the right
to take certain protective actions. These actions include, but are not limited to:
Suspension of Services: We may suspend all work on your projects or withhold
submission of filings until all outstanding fees (including accrued interest) are
paid. We will notify you before suspending services. Suspension of services for
non-payment may mean we will not e-file your tax returns, deliver final reports, or
perform additional work until the account is brought in.
Termination of Engagement: If payment is not received despite requests, we
may terminate our engagement with you. If we terminate the engagement due to
non-payment or breach of these Terms, we will provide written notice of
termination. You will still be responsible for payment of all fees for services
rendered up to the termination date and any related costs.
Lien and Withholding of Deliverables: You expressly agree that Mackisen has
a first-priority lien and security interest in any of your documents, records, or
work product that we have prepared or are holding on your behalf, as permitted
by law, as security for payment of our fees. This means that we may lawfully
retain possession of any deliverables, files, or records (including financial
statements, tax returns, or other work prepared by us) that might otherwise be
handed over to you, until all outstanding fees and associated costs are paid in
full. We will not, of course, hold your original personal records (such as original
receipts or official documents you provided) hostage – those will be returned to
you upon request – but any items we have created (work product) or any copies
of your information in our possession can be withheld under this lien until you
fulfill your payment obligations. By engaging in our services, you acknowledge
and agree to this right of lien.
Security Interest in Personal Assets: In addition to the lien described above,
you hereby grant Mackisen a security interest in, and a first-right lien on, your
personal and/or business assets to secure any amounts owing to Mackisen for
services provided. To the fullest extent allowed by applicable law, Mackisen may
assert this security interest in any of your property that is lawfully subject to such
a lien (for example, funds held in an account with us, or any of your property that
we have in our possession). This clause effectively gives Mackisen the rights of a
secured creditor with respect to the fees owed. While we hope never to invoke
this clause, it is a protective measure: if you do not pay what is owed, we may
take appropriate legal steps to enforce this lien or security interest, which could
include placing a claim on or seizing certain assets as allowed by law.
Collections and Legal Fees: If you fail to pay our invoices and it becomes
necessary for Mackisen to engage a collections agency or legal counsel to
enforce payment, we reserve the right to seek reimbursement from you for all
reasonable costs of collection. This includes any court costs, filing fees, attorney
fees, and related expenses we incur in efforts to collect overdue amounts. You
agree that in any action or proceeding brought to enforce payment of our fees,
the prevailing party shall be entitled to recover its reasonable legal fees and
costs from the other party.
Please note that our preference is always to work out payment issues cooperatively. If
you are experiencing financial difficulties, we encourage you to communicate with us –
we may be able to agree on a payment plan or other arrangements. Simply avoiding
payment or communication, however, will leave us with no choice but to enforce these
contractual remedies.
(For clarity, pursuing any of the above remedies for non-payment does not count as a
“dispute” under Section 8; Mackisen may pursue collection of fees through court or
other legal processes without prior arbitration, especially if the amount due is not
subject to any good-faith dispute about our performance.)
12. Confidentiality and Privacy
Mackisen will treat all non-public information you provide to us as confidential. We will
not disclose your confidential information to any outside party except: (a) as necessary
to perform our Services (for example, to a tax authority if we are filing your return, or to
a subcontractor or specialist we involve in your engagement, in which case we will
ensure they are also bound to confidentiality); (b) as required by law, regulation, or
professional standards (for instance, we might be legally compelled to produce
documents or testify in a legal proceeding, or to cooperate with a lawful investigation or
audit by regulatory bodies); or (c) to the extent reasonably necessary to defend
ourselves in a dispute (for example, to present relevant information in arbitration or
court if you raise a claim against us, we may disclose pertinent confidential information
in our defense).
Mackisen maintains safeguards to protect your personal and financial information, in
compliance with professional ethical standards and privacy laws. We will use your
information only for the purposes of providing services to you and will not sell or give
your information to third parties for marketing. Within our firm, only personnel who need
to know your information to perform their duties will have access to it, and they are all
bound by confidentiality obligations.
This confidentiality obligation extends to all Mackisen Personnel. It also extends
indefinitely – we will continue to keep your information private even after our
engagement is completed. If we use cloud storage or electronic systems to handle your
data, we will ensure those systems have appropriate security. You also agree to keep
confidential any sensitive or proprietary information about Mackisen’s business that you
might obtain (for example, if we share internal methodologies or pricing structures
beyond what’s publicly known), except as needed to obtain professional advice or as
required by law.
13. Termination of Services
Either party may terminate the engagement for any reason by providing written notice to
the other party. If you wish to terminate our services before the work is completed, you
may do so by notifying us in writing (email is acceptable). Mackisen will likewise provide
you with written notice if we decide to terminate the engagement. Unless the termination
is for cause (due to breach), we ask that, where feasible, a notice of at least 2 business
days be given to allow for an orderly transition.
If either party terminates the engagement, you agree to pay for all services rendered
and expenses incurred up to the date of termination. We will issue a final invoice for any
unbilled work in progress. In the event of termination, Mackisen will return to you any
original records or documents of yours that we still hold (subject to any lien rights
described in Section 11 for unpaid fees). Our own papers and files, however, remain our
property.
Mackisen may terminate or suspend the engagement immediately upon written notice to
you if you breach any material term of these Terms (for example, non-payment of fees,
failure to cooperate or supply needed information, or violation of the non-disparagement
clause). We may also terminate if we determine, in our professional judgment, that
continuing to provide services would be unethical or in violation of law or professional
standards (for instance, if we discover fraud or illegal activities that you are involved in,
or if a conflict of interest arises that cannot be resolved).
Termination of the engagement does not automatically discharge either party’s pre-
existing obligations. Provisions of these Terms that by their nature are meant to survive
termination (such as payment obligations, limitation of liability, indemnity, confidentiality,
non-disparagement, dispute resolution, and governing law) shall remain in full effect
even after the services have ended or these Terms have been terminated.
14. Governing Law
These Terms and the relationship between you and Mackisen shall be governed by and
construed in accordance with the laws of the Province of Quebec and the federal laws
of Canada applicable therein. Regardless of where you are located or where services
are performed, Quebec law will govern the interpretation of this agreement. Subject to
the arbitration clause in Section 8, any court proceedings (for example, a motion to
enforce an arbitration award, or an action by Mackisen to collect unpaid fees or obtain
injunctive relief) shall be brought in the judicial district within Quebec that covers
Mackisen’s main place of business, or another appropriate Quebec court as determined
by the Firm. You and Mackisen each irrevocably submit to the exclusive jurisdiction of
the courts of Quebec for any permitted court proceedings and waive any objections
based on venue or inconvenient forum, to the extent this does not conflict with
applicable law.
15. General Provisions
Entire Agreement: These Terms, together with any specific engagement letter
or proposal provided to you by Mackisen, constitute an entire agreement
between us regarding the Services and supersede any prior understandings,
agreements, or discussions (oral or written) relating to the subject matter. In case
of any conflict between these general Terms and a term in a signed engagement
letter specifically for your project, the specific engagement letter term will usually
govern for that project (unless it is unclear, in which case these Terms provide
guidance).
Amendments: Mackisen reserves the right to update or modify these Terms
from time to time. Any changes will be effective only for future engagements or
services after the updated Terms are communicated to you or posted on our
website. For ongoing services, we will notify you of any material changes to
these Terms. If you continue to use our Services after being notified of changes,
you will be deemed to have accepted the revised Terms. No amendment or
variation of these Terms will be binding unless it is in writing and agreed by
Mackisen.
Severability: If any provision of these Terms is found to be invalid, illegal, or
unenforceable by an arbitrator or court of competent jurisdiction, that provision
shall be deemed modified to the minimum extent necessary to make it
enforceable (if possible), and if modification is not possible, it shall be severed
(removed) from these Terms. The remainder of the Terms will remain in full force
and effect and shall not be affected by the invalid provision. We and you shall
endeavor in good faith to replace any invalid or unenforceable provision with a
valid one that is as close as possible to the original intent.
No Waiver: If Mackisen chooses not to enforce any part of these Terms at any
time (for example, if we do not immediately enforce a deadline or choose to grant
an extension), that does not mean we waive our right to enforce it later or enforce
any other part of the Terms. Any waiver of a breach of these Terms must be
made in writing by the party waiving and shall not be construed as a waiver of
any subsequent breach or of any other provision.
Assignment: You may not assign or transfer your rights or obligations under
these Terms or any engagement with Mackisen to any other person or entity
without our prior written consent. Mackisen may assign, subcontract, or transfer
its obligations (for example, we might involve a qualified consultant or, if we
undergo a business reorganization, transfer the agreement to a successor firm),
but we will remain responsible to you for the performance of the Services.
No Third-Party Beneficiaries: These Terms are for the benefit of you and
Mackisen only. No third party (such as a creditor, investor, or other third party
related to you) has any rights under these Terms to enforce any provision, and
you agree that you will not represent to any third party that they can rely on our
work product for their own purposes. (See Section 2 regarding third-party use of
deliverables.) This clause does not limit any protections these Terms provide to
Mackisen’s Personnel, who are intended to be protected by provisions like the
limitation of liability and indemnity.
Survival: Any provision of these Terms which by its nature should continue to
apply after the completion or termination of our services (including, but not limited
to, provisions on limitation of liability, indemnification, dispute resolution, non-
disparagement, confidentiality, payment obligations, and governing law) shall
survive any expiration or termination of our engagement and remain in effect.
Headings: The section headings in these Terms are for convenience and
organizational purposes only and do not affect the interpretation of any
provisions.
Should you have any questions about these Terms or any aspect of our engagement,
please contact us for clarification. We are happy to explain the rationale behind these
protections and obligations. Ultimately, these Terms are designed to foster a clear, fair
working relationship and to minimize the risk of misunderstandings or disputes.
Frequently Asked Questions (FAQ)
These FAQs are part of Mackisen’s Terms and Conditions and are legally binding on all
clients. They combine and clarify all prior policies to remove confusion, protect both
parties, and ensure compliance with professional and legal standards. Numbering
(1–31) is continuous and cross-referenced in all engagement documents.
— A. Quality, Responsibility, and Outcomes —
What happens if Mackisen makes a mistake in my tax return or financial report?
If we make an error, please inform us immediately. Mackisen will correct any
verifiable error at no charge. We stand by our work and aim for complete
satisfaction. You must review all documents before signing, as you know your
information best. Once you alert us, we’ll investigate and correct any true
omission. Our liability is limited to the fees paid for that engagement and
excludes penalties or consequential damages. If the issue arose from incomplete
or inaccurate client information, corrections may incur normal billing rates.Do I really need to double-check everything on my tax return or financial
statement? Yes. You are legally responsible for the accuracy of every filing you
sign. We strongly encourage you to review every figure and detail carefully
before authorizing submission. If anything appears unclear, you should request
clarification immediately so that we can explain or correct it. Once you sign, you
confirm that the information is true and complete to the best of your knowledge.
While we employ rigorous quality control, human error is always possible due to
oversight or fatigue. By accepting this engagement, you agree to participate actively in
the review process, verifying our work and asking questions about any point you do not
understand. This shared diligence minimizes the risk of mistakes and ensures
compliance with all applicable reporting requirements.
This approach protects you by preventing issues such as unreported income,
disallowed deductions, or missing credit. By signing, you confirm that all details are
accurate and that you have had an opportunity to ask questions. If at any stage you feel
your questions are not addressed to your satisfaction, you may pause or discontinue the
engagement before submission. Our goal is to maintain transparency, quality service,
and full compliance so that you remain protected and trouble-free. We genuinely care
about delivering high-quality work and dependable service. This approach helps you
avoid unnecessary interest or penalties, supports us in improving our operations, and
minimizes misunderstandings or potential conflicts. Open dialogue and mutual respect
prevent issues such as miscommunication, dissatisfaction, or the temptation to post
negative or unfair reviews online. We value our relationship and strive to resolve any
concerns privately and professionally, ensuring a constructive experience for both
sides.
3. What if I forgot to tell Mackisen about some income or provide a document, and it
caused a problem? If any omission affects your return or report, contact us
immediately. We can often prepare amendments. However, interest or penalties
resulting from missing or late information are your responsibility. Mackisen will
assist with corrections but may bill him for the extra work. We provide checklists
and reminders to help prevent this, but you must ensure all data is provided
before deadlines.
4. If something goes wrong and I have to pay a penalty or interest, will Mackisen
cover that cost? Generally, no. Mackisen’s liability is limited to the service fees
paid. We do not reimburse penalties, interest, or losses caused by client delays,
missing data, or third-party actions. If the error is solely ours, we will fix it and
help request relief from tax authorities. Our shared goal is accuracy and
cooperation to avoid issues entirely.
5. Does Mackisen guarantee a certain result, like a big tax refund or error-free
books? No. We guarantee diligence and professionalism, not outcomes. Tax and
accounting results depend on information accuracy, law interpretation, and third-
party discretion. While we strive for the best lawful outcome, we cannot promise
a refund amount or audit immunity. We apply quality controls and fix any proven
mistakes promptly.
— B. Fees, Rates, Billing, and Payments —
6. How does billing work, and how will I be charged? We bill based on time spent
and personnel involved unless a fixed fee is agreed in writing. Each person
records time in 0.1-hour increments at their hourly rate. Example: a CPA auditor
at $650/hour and an accountant at $350/hour for two hours = $1,350 plus tax and
expenses. Invoices are prepared weekly and due immediately. We accept e-
transfer, bank transfer, or other approved methods. You can request a detailed
breakdown anytime.
7. Why do I need to ask for a billing summary? Shouldn’t Mackisen keep me
updated? We keep you updated through regular invoices, but detailed progress
summaries are available upon request. Some clients prefer weekly updates,
others monthly — preferences differ. You are responsible for requesting
additional details if desired. This transparency always ensures no surprises in
billing and open communication.
8. What happens if I can’t pay my bill on time or fall behind on payments? If you
expect payment difficulties, contact us immediately. We may arrange a plan. If
payment is missing without communication, we will send reminders, then
suspend services. After 7 days of non-payment, we may terminate the
engagement and retain deliverables under lien. Interest accrues at 1.5% per
month (18% per year) until paid. Collection costs and legal fees will be added.
Early communication prevents escalation.
9. Can payments be cancelled after completion? No. Once work is complete,
signed, or filed, all fees are final and non-refundable. Stopping payments or
reversing charges is a breach of contract and subject to recovery and legal costs.
All issues must be raised prior to final approval or submission.
— C. Engagement Governance and Precedence —
10. What govern if no engagement letter was prepared or signed? These Terms
automatically apply to all Mackisen services. By requesting work, sending
documents, or paying invoices, you confirm acceptance. Verbal understandings
or unsigned documents cannot override these Terms.
11. Do informal statements or emails override these Terms? No. Only written
amendments signed by an authorized Mackisen officer (partner or director) can
modify these Terms. Staff statements, texts, or verbal commitments are not
binding. In case of conflict, these Terms prevail.
12. What if I claim confusion, forgetfulness, or non-receipt of invoices? Claims of
confusion, age, health, or non-receipt do not cancel obligations. Invoices sent to
your recorded email are considered delivered. Clients must review and raise
concerns promptly; charges remain due unless a verified billing error is proven.
13. What if I refuse these Terms after work begins? Once services start or invoices
are paid, these Terms are binding. Refusal after commencement does not void
your obligations. Anyone instructing work on behalf of a company is presumed
authorized to bind that entity.
— D. Deliverables, Submission, and Release —
14. When are deliverables released, and who owns what? Deliverables are released
only when accounts are current, and all funds have cleared. Mackisen retains a
professional lien on its work until payment is received. Client originals remain
client property; Mackisen’s work papers, models, and templates remain the firm’s
property. Electronic deliverables sent via secure portal are deemed received
upon transmission.
15. What happens after filing or submission? After signing or filing, fees are final and
payable. Corrections may be made regarding client errors, subject to additional
billing. Forward all government notices to Mackisen immediately; delays may
lead to penalties for which you are responsible.
16. Will Mackisen represent me in an audit or government inquiry? Yes, but only
under a new, separate engagement unless explicitly included. If the audit stems
from our verified error, we will correct it at no cost. Otherwise, audit assistance is
billed at standard hourly rates. We explain expected fees in advance to keep
transparency.
— E. Conduct, Communication, and Disputes —
17. What conduct is expected from clients? We expect respectful, professional
behavior in all communications. Harassment, shouting, discrimination, or
intimidation will not be tolerated. Such conduct results in suspension or
termination of services, and fees remain payable for work performed.
18. Can I leave an online review about Mackisen’s services? Yes, we welcome
feedback and strive to earn positive reviews. However, under the non-
disparagement clause you agreed to, public complaints or reviews below four
stars violate the agreement. Both parties must maintain confidentiality —
Mackisen will not post about clients, and clients agree not to post false or
damaging remarks. If you’re dissatisfied, please contact us directly by phone or
email so we can resolve the issue. In accounting, a 4-star (80%) rating
represents the minimum standard of professional competence. A 4-star or lower
rating implies professional failure in our field and can even affect one’s eligibility
to enter or remain in a CPA or accounting program. We understand the impact of
such ratings, so we simply ask if you ever feel unsatisfied, please give us a
chance to discuss the matter first. By communicating directly, we can review your
concerns, provide explanations, and make improvements in a way that benefits
both sides.
19. How are disputes resolved?
20. Submit written notices to Mackisen and allow up to 15 business days for review.
21. If unresolved, proceed to confidential mediation in Quebec.
22. If mediation fails, the matter proceeds to binding arbitration. Courts may only be
used to enforce arbitration awards or collect unpaid fees. All proceedings are
confidential.
— F. Confidentiality, Privacy, and Third-Party Reliance —
20. Will my personal and financial information be kept confidential? Yes. Mackisen
protects client information under professional and legal confidentiality standards.
We never share your data except as required for service delivery (e.g., CRA
filings) or by lawful order. Access is restricted to assigned staff and encrypted
systems. If we use third-party tools (e.g., cloud accounting), they are
contractually bound to maintain equivalent privacy standards. If you have specific
restrictions, let us know, and we will accommodate where feasible.
21. Can anyone else rely on Mackisen’s work? No, unless authorized in writing. Our
work is intended only for your internal use. If a third party (bank, investor, buyer)
needs to rely on our work, a separate engagement or reliance letter must be
arranged. Unauthorized use or reliance voids our responsibility and liability.
22. How long does Mackisen retain files, and how are records returned? Mackisen
retains client files and related documentation only as long as necessary to
complete the engagement, meet professional obligations, or respond to limited
follow-up inquiries. After completion, all reports and deliverables are provided to
the client, and most working data is securely deleted or archived. Client originals
are returned upon request once fees are paid. Mackisen’s internal notes remain
the firm’s property. Secure digital files delivered through our client portal are
deemed received when transmitted.
— G. Fraud, Misuse, and Prohibited Actions —
23. What if someone misuses Mackisen’s name, report, or signature? Unauthorized
use, alteration, or distribution of Mackisen’s documents, name, or signature
constitutes fraud. Mackisen will pursue damages up to $50 million, plus legal
costs and interest. Only documents officially issued and signed by Mackisen are
valid.
24. Can I distribute drafts or internal work papers? No. Drafts or internal analyses are
confidential and not for distribution or reliance. Only finalized, signed versions are
valid. Unauthorized use or alteration may lead to legal action.
25. What if I attempt to bypass payment or reporting procedures? All payments must
be made directly to Mackisen through approved channels. Paying staff
personally, instructing off-book work, or altering procedures violates this
agreement and results in termination and enforcement action.
— H. Additional Clarifications —
26. What if I dispute fees after delivery? Fees for completed work are final. Disputes
must be raised before delivery or approval. Stopping or reversing payment
afterward is a breach and subject to interest and recovery costs.
27. How can misunderstandings be avoided? Communicate in writing, review drafts
promptly, confirm scope changes in advance, and assign one main contact per
engagement. Timely responses and documentation prevent confusion and
ensure accuracy.
28. Will Mackisen adjust terms for special circumstances? Yes, when agreed in
writing. Adjustments (like phased billing or extended timelines) require approval
by a Mackisen officer. Verbal or casual agreements are not binding.
29. What if a court finds part of these Terms invalid? The remaining provisions
remain valid and enforceable. If any clause is invalid, it will be modified minimally
to preserve its original intent and compliance with law.
— I. Acceptance and Enforcement —
30. What happens if these Terms are not read or acknowledged before services
start? All clients are presumed to have reviewed these Terms prior to
engagement. By requesting services, sharing records, or making any payment,
you automatically accept these Terms in full. Ignorance or lack of signature does
not nullify them. Mackisen relies on client cooperation and understanding as part
of a professional relationship governed by trust and law.
31. What if a client does not agree to these Terms and Conditions? If a client refuses
or fails to agree to these Terms, Mackisen may decline to provide or continue
services. No work, advice, or deliverable may proceed without acceptance of
these Terms. Engaging Mackisen without explicit acceptance constitutes implied
consent to all provisions. Clients who do not wish to proceed under these Terms
must refrain from using Mackisen’s services or materials. These Terms protect
both the client and Mackisen, ensuring professionalism, confidentiality, and
fairness in every engagement.
— End of FAQs —
These FAQs, combined with Mackisen’s full Terms and Conditions, form the complete
legal, professional, and operational framework for all client engagements. They are
designed to promote transparency, prevent disputes, and ensure ethical, accountable
conduct under Quebec and Canadian law.