Initial Planning Consultation — Terms of Service

Version: 2026-1, effective [date of first use]

Supplier: Pariz Consulting Group Ltd.

Business address: 35 Bastion Street, Suite 1912, Toronto, Ontario

Telephone: 416-219-1842

Email: sas@pariz.ca

Service: Initial Planning Consultation (one meeting of 60 minutes by Microsoft Teams)

Price: $500.00 plus HST of $65.00, for a total of $565.00 (Canadian dollars)

Other charges: None

These Terms of Service (the "Terms") govern the Initial Planning Consultation offered by Pariz Consulting Group Ltd. ("Pariz") through its website. By ticking the acceptance box and completing payment, the person paying (the "Client") agrees to these Terms. Pariz will send the Client a copy of these Terms, showing the Client's name and the date of acceptance, by email within fifteen (15) days of payment.

1. Definitions

In these Terms, the following terms have the meanings set out below:

• "Consultation" means the single meeting described in Section 2, together with Pariz's review of the Client's answers to the intake questionnaire before the meeting.
• "Fee" means the amount payable for the Consultation, as set out in Section 3.
• "HST" means the Harmonized Sales Tax imposed under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15.
• "Consumer" has the meaning given to it in the Consumer Protection Act, 2002, S.O. 2002, c. 30, Sched. A, namely an individual acting for personal, family or household purposes and not for business purposes.
• "Planning Engagement" means any tax planning work that Pariz may agree to perform for the Client after the Consultation under a separate written engagement letter.

2. The Consultation

2.1 Purpose

The Consultation is a preliminary meeting. Its purpose is to understand the Client's circumstances and goals, as described by the Client, and to identify the types of tax planning that may be available and whether a Planning Engagement would be appropriate. The Consultation is not itself tax planning.

2.2 What Is Included

The Consultation comprises (a) Pariz's review, before the meeting, of the Client's answers to the intake questionnaire and any documents the Client chooses to upload; and (b) one meeting of sixty (60) minutes by Microsoft Teams with Sas Tullo, principal of Pariz, during which Pariz will discuss the Client's goals, ask questions, and describe in general terms the planning avenues that may merit further work.

2.3 What Is Not Included

The Consultation does not include: the design, recommendation or implementation of any plan; any written memorandum, opinion, report or calculation; the review of tax returns, financial statements or legal documents beyond what is needed to prepare for the meeting; the preparation or filing of any return, election, form or application; any communication with the Canada Revenue Agency or any other authority; any follow-up work after the meeting; or any legal service. Any such work requires a Planning Engagement or another separate written agreement.

2.4 Place, Manner and Technical Requirements

The Consultation takes place online by Microsoft Teams. The Client needs a computer, tablet or telephone with a camera or microphone and a stable internet connection. The meeting link is sent by email on booking. The meeting is not recorded unless both parties agree in writing beforehand.

2.5 No Ongoing Relationship

Pariz's relationship with the Client ends at the conclusion of the Consultation unless the parties sign a Planning Engagement or another written agreement. Pariz does not monitor any deadline, transaction or change in law for the Client after the Consultation.

3. Fee and Payment

3.1 Fee

The Fee is Five Hundred Dollars ($500.00), plus HST of Sixty-Five Dollars ($65.00), for a total of Five Hundred and Sixty-Five Dollars ($565.00), in Canadian dollars. There are no other charges.

3.2 Payment First

The Fee is payable in full by credit or debit card through Pariz's secure payment processor, Stripe, before the Consultation is booked. Pariz does not receive or store the Client's card details. A receipt showing Pariz's HST registration number is issued on payment.

3.3 No Credit Against Later Work

The Fee is a charge for the Consultation alone. It is not credited, refunded or deducted against the fees for any Planning Engagement or other later work.

4. Booking, Rescheduling and Refunds

4.1 Booking

After payment, the Client is directed to Pariz's booking page to choose a time. Consultations are offered on Mondays and Wednesdays between 8:00 a.m. and 10:00 a.m., Toronto time, subject to availability. The Client must book a time within thirty (30) days after payment.

4.2 Refund Before Booking

If the Client has paid but has not booked a time, the Client may cancel by email to sas@pariz.ca at any time within thirty (30) days after payment and will receive a full refund of the Fee, including HST. If no time has been booked within thirty (30) days after payment, Pariz will refund the Fee in full to the original card without any request from the Client.

4.3 Rescheduling After Booking

Once a time is booked, the Client may reschedule once, without charge, by giving notice through the booking confirmation or by email to sas@pariz.ca at least forty-eight (48) hours before the scheduled start time. The rescheduled Consultation must take place within thirty (30) days after the original booked date.

4.4 No Refund After Booking

Except as provided in Sections 4.5 and 11.2, the Fee is not refundable once a time has been booked, including where the Client cancels, reschedules with less than forty-eight (48) hours' notice, or does not attend. If the Client joins late, the Consultation ends at the scheduled time.

4.5 Cancellation or Failure by Pariz

If Pariz cancels the Consultation, or it cannot proceed because of a failure on Pariz's side, the Client may choose a new time or a full refund of the Fee. If Pariz declines to proceed after reviewing the intake answers, for example because of a conflict of interest or because the matter falls outside Pariz's services, Pariz will refund the Fee in full.

5. Reliance on Client Information

The Client shall give accurate and complete answers to the intake questionnaire and during the meeting. Pariz relies on that information without verifying or auditing it. Pariz is not responsible for any consequence of information that is inaccurate, incomplete or withheld.

6. Nature of Comments; No Reliance

Any comment made during the Consultation is general in nature, is based only on the information given by the Client and on the law and administrative practice at the date of the meeting, and is made to help the Client decide whether to engage Pariz. It is not advice on which the Client may rely to enter into a transaction, file a return, make an election or take or refrain from any other step. The Client shall not act on any comment made during the Consultation without first obtaining written advice under a Planning Engagement or from another qualified professional. Tax law and administrative practice change frequently, sometimes with retroactive effect, and Pariz has no obligation to update any comment.

7. Non-Legal Services

Pariz is not a law firm, and its principals are not lawyers or licensees of the Law Society of Ontario. The Consultation is a tax consulting service and does not include legal advice or legal services. Communications with Pariz are not protected by solicitor-client privilege, and Pariz and its records may be compellable in a proceeding. Where privilege is important, the Client should consult a lawyer before sharing sensitive information.

8. Confidentiality, Privacy and Technology

8.1 Confidentiality

Pariz will keep the Client's information confidential and use it only for the Consultation and any resulting engagement, except where disclosure is required by law.

8.2 Personal Information

Pariz collects, uses and discloses personal information in accordance with the Personal Information Protection and Electronic Documents Act, S.C. 2000, c. 5, and its Privacy Policy available at pariz.ca. The Client should not provide a social insurance number, account numbers or original documents for the Consultation.

8.3 Technology and Service Providers

Pariz uses third-party technology to deliver the Consultation, including online forms, payment processing, booking, video meeting, cloud storage and workflow tools, and artificial intelligence tools that assist in preparing for the meeting and recording notes. Any material prepared with such tools is reviewed by a principal of Pariz. The Client's information may be processed or stored outside Canada, including in the United States, where it may be accessible to authorities under the laws of that jurisdiction.

8.4 File Retention

Pariz keeps a record of the Consultation for seven (7) years and may then destroy it without notice.

9. Limitation of Liability

9.1 Limit

To the extent permitted by law, the total liability of Pariz and of its directors, officers, employees and contractors to the Client for all claims arising from or in connection with the Consultation, whether in contract, tort (including negligence), breach of duty or otherwise, shall not exceed the Fee actually paid by the Client. This limit does not apply to liability for fraud or wilful misconduct. Pariz is not liable for indirect, consequential or special damages, for loss of profit or opportunity, or for any tax, interest or penalty that would have been payable in any event.

9.2 Claims Against Pariz Only

The Consultation is provided by Pariz Consulting Group Ltd. and not by any individual. Any claim may be brought only against Pariz Consulting Group Ltd., and not personally against any of its directors, officers, shareholders, employees or contractors, each of whom may rely on this Section.

9.3 Time Limit for Claims — Business Clients

Where the Client is not a Consumer and these Terms are a business agreement within the meaning of section 22 of the Limitations Act, 2002, S.O. 2002, c. 24, Sched. B, no proceeding arising from the Consultation may be commenced against Pariz more than one (1) year after the date of the Consultation, regardless of when the claim was or ought to have been discovered.

9.4 Consumers

Where the Client is a Consumer, Section 9.3 does not apply and the limitation periods under the Limitations Act, 2002 apply without variation. Nothing in these Terms excludes or limits any right or remedy of a Consumer under the Consumer Protection Act, 2002 that cannot lawfully be excluded or limited, and any provision that would otherwise have that effect is read down to the extent necessary.

10. General

10.1 Entire Agreement

These Terms, the information on the consultation page at pariz.ca and the payment and booking confirmations form the entire agreement for the Consultation. Any Planning Engagement is governed solely by its own written engagement letter.

10.2 Governing Law

These Terms are governed by the laws of the Province of Ontario and the federal laws of Canada applicable in Ontario. Subject to any right of a Consumer under the Consumer Protection Act, 2002, the courts of Ontario sitting in Toronto have exclusive jurisdiction.

10.3 Events Beyond Pariz's Control

If the Consultation cannot proceed because of an event beyond Pariz's reasonable control, including a failure of Microsoft Teams, internet service or other technology, or the illness of the principal, Pariz will offer the Client a new time or, at the Client's choice, a full refund.

10.4 Electronic Acceptance and Notices

The Client's acceptance by ticking the acceptance box and completing payment has the same effect as a signature. Notices under these Terms may be given by email to sas@pariz.ca and to the email address the Client provided at payment.

10.5 Severability

If any provision of these Terms is held invalid or unenforceable, it is severed or read down to the minimum extent necessary, and the remaining provisions continue in full force.

11. Consumer Information

11.1 Disclosure

Before accepting these Terms, the Client is shown the supplier's name, address, telephone number and email; a description of the Consultation and its technical requirements; the itemized price, taxes and total; the method and timing of payment; how and where the Consultation is performed and by whom; and the booking, rescheduling and refund rules. The Client has an opportunity to review the order, correct any error, and accept or decline before payment.

11.2 Statutory Cancellation Rights

A Consumer may have additional rights to cancel under sections 38 to 40 of the Consumer Protection Act, 2002 if the information required by that Act was not disclosed or the Consumer was not given an express opportunity to accept or decline. Nothing in these Terms limits those rights.

Acceptance

By ticking "I have read and agree to the Terms of Service for the Initial Planning Consultation" and completing payment, the Client confirms that the Client has read, understood and agrees to these Terms, including the booking and refund rules in Section 4 and the limitation of liability in Section 9.