Terms and conditions.

1. Notice/acceptance of terms.

This Global Terms of Service Agreement (the "Agreement") is a legally binding contract between you and H&R Block Canada, Inc., a corporation incorporated under the laws of Canada ("Block"). This Agreement governs your use of the Site (as defined below). Be sure that you carefully read and fully understand this Agreement. Block is willing to provide you with access to the Site only on the condition that you accept all of the terms contained in this Agreement. Your use of the Site, including without limitation any of the products or services offered on the Site, will constitute your acceptance of, and agreement to be bound by, all the terms of this Agreement. IF YOU DO NOT AGREE TO ALL OF THESE TERMS, INCLUDING WITHOUT LIMITATION ANY SUBSEQUENT AMENDMENTS OR MODIFICATIONS POSTED AT THE TIME OF ANY FUTURE ACCESS, DO NOT ACCESS THE SITE OR ANY PRODUCTS OR SERVICES PROVIDED ON OR THROUGH THE SITE.

You may print this Agreement or you can download this Agreement to your computer. Please note that the information contained herein is subject to change without notice. In addition, to the extent that you use particular Block services, including without limitation Block's online tax preparation and filing service you are subject to the applicable agreement that you enter into with Block that governs the terms and conditions applicable to your use of such service ("Supplemental Agreements") and any posted guidelines or rules applicable to such service, which may be updated occasionally. All such guidelines, or rules, are hereby incorporated by reference into this Agreement. Where a conflict exists between this Agreement and any of the Supplemental Agreements, the provisions of the applicable Supplemental Agreement shall govern.

The disclaimers, terms and conditions on these pages are of general application and may be supplemented by additional disclaimers, guidelines, rules, terms or conditions of specific application on any particular page of this Site.

2. Description of service.

Block currently provides users with access to a wide variety of online financial services, tools, tax preparation services and branded programming through Block's network of world wide web properties, as amended from time to time, currently found at http://www.hrblock.ca (the "Site"). Unless explicitly stated otherwise, any new features that augment the current Site, including without limitation the release of new Block properties, shall be subject to this Agreement. Certain products or services may be available only in certain jurisdictions in accordance with local laws. Your eligibility for particular products and services offered by Block, or any of its affiliates, is subject to final approval and acceptance by Block. Block assumes no responsibility for the timeliness, deletion, mis-delivery or failure to store any user communications or personalization settings. In order to use the Site, you must obtain access to the World Wide Web, either directly or through devices that access web-based content and pay any service fees associated with such access. System availability and access to the services available on this Site may be limited or unavailable for reasons which may include, without limitation, system performance. Block makes no representations, warranties or assurances as to the availability of the Site.

3. Licence.

Except as expressly provided otherwise in an applicable Supplemental Agreement, Block grants you a personal, revocable, non-transferable and non-exclusive licence to display on your computer, print, download and use the underlying HTML, text, audio clips, video clips and other content that is made available to you on this Site, for non-commercial, personal or educational purposes only provided that:

(a) you do not (and do not allow any third party to) modify, or create a derivative work of, any such content; and

(b) you include with and display on each copy of such content the associated copyright notice.

No other use is permitted. Without limiting the generality of the foregoing, you may not:

(a) include such content in or with any product that you create or distribute;

(b) reproduce, duplicate, copy, sell, rent, resell or exploit for any commercial purposes any portion of the Site, use of the Site, or access to the Site;

(c) establish: (i) a hyperlink, including without limitation a deep link, to any page or location on the Site; or (ii) a frame containing any portion of the Site, on any other website or text document with hyperlink capabilities; or

(d) copy such content onto your or any other website;

and you may not direct any other person to do any of the foregoing.

You agree not to access the Site by any means other than through the HTML interface that is provided by Block for use in accessing the Site.

Notwithstanding the above, nothing contained in this licence shall be construed as conferring any right under any intellectual property of Block, its affiliates or any other person who owns the intellectual property in the content provided on this Site.

4. Intellectual property.

Block either owns or has obtained permission from the owner to use all of the content on this Site.

"H&R Block and Design", "Rapid Refund", "H&R Block", "Refund Rewards" and "H&R Block Logo" are trade-marks of HRB Royalty, Inc. and are used under licence by H&R Block Canada, Inc.

The names, graphics, logos, icons, designs, words, titles and phrases on this Site constitute trade-marks, trade names, trade dress and associated products and services of Block or its affiliates. The trade-marks, trade names, trade dress and associated products and services represented on this Site are protected in Canada and internationally and their display on this Site does not convey or create any licence or other rights in these trade-marks, trade names, trade dress and associated products and services. Any use of them without prior written authorization of Block is strictly prohibited.

The trade-marks for all products or services mentioned on this Site which are not those of HRB Royalty, Inc. or H&R Block Canada, Inc, are the trade-marks of their respective owners. The display of these trade-marks or trade names on this Site does not convey or create any licence or other rights in these trade-marks or trade names. Any unauthorized use of them is strictly prohibited.

Any unauthorized copying, redistribution, reproduction or modification of the contents of this Site by any person may be a violation of federal or common law, trade-mark and/or copyright laws and could subject such person to legal action.

5. Modifications to site.

Block reserves the right to modify, suspend or discontinue, temporarily or permanently, the Site (or any part thereof) from time to time, for any or no reason and without notice. You agree that Block shall not be liable to you or to any third party for any modification, suspension or discontinuance of the Site. The information and materials contained on the Site are subject to change. Block endeavours to keep the rates and fees posted on this Site current, however, such rates and fees are subject to change at any time without notice to you and the posted rates and fees on this Site may not immediately reflect such changes.

6. Registration obligations.

In consideration of your use of the Site, where you have provided Block with information about yourself in response to prompting by the Site (for example when prompted by the Site's registration forms), you agree that such information will be accurate, current and complete. If you provide any information that is untrue, inaccurate, not current or incomplete as of the date the information was provided, or Block has reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, Block has the right, without limitation, to suspend or terminate any of your accounts and to refuse any and all current or future use of the Site (or any portion thereof).

7. Member account; password and security.

Block may supply you with a password and account designation upon completing the Site 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 immediately notify Block of any unauthorized use of your password or account, or any other breach of security of which you are aware, and to ensure that you properly close out of your account at the end of each session. Block assumes no liability for any loss or damage arising from your failure to comply with this section.

8. User content.

Block may offer the opportunity for you to contribute your ideas, comments, questions and other communications to or from the Site (the "User Content") in message boards, chat rooms, e-mail and other features of the Site ("User Input Rooms") that may be offered from time to time and may be operated by Block or by a third party. You shall not (nor cause any third party to) use the Site to perform any illegal activities (including without limitation defaming, abusing, harassing, stalking, threatening or otherwise violating the legal rights - such as rights of privacy -of others) or immoral activities or any of the following types of activities, without limitation:

(a) transmitting information that infringes or misappropriates any patent, trade-mark, trade secret, copyright or other proprietary rights of any party;

(b) transmitting any material that contains software viruses, trojan horses, worms, time bombs, cancelbots, or any other computer code, files, or programs which may interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment;

(c) impersonating anyone or any entity, falsely stating or otherwise misrepresenting your affiliation with a person or entity;

(d) advertising of commercial content;

(e) interfering with or disrupting the Site;

(f) disrupting the activities or enjoyment of the Site for other users; or

(g) collecting, or storing personal information about other users.

You agree to abide by all applicable local, provincial and federal laws and regulations while using this Site and are solely responsible for all acts or omissions that occur under your account or password, including without limitation any of the User Content created by you.

You acknowledge that the User Content is not endorsed by Block and such User Content should not be considered to have been reviewed, screened or approved by Block. Information found in User Input Rooms is intended to be used as a starting point for doing independent research on various companies, investment techniques and tax related matters. You should exercise discretion before relying on information contained in User Content. You agree to evaluate, and assume all risks associated with the use of any User Content, including without limitation any risk relating to any reliance on the accuracy, completeness, or usefulness of such User Content. Block assumes no responsibility for the information contained in User Content.

You agree that Block, in its sole discretion, may terminate your password, account (or any part thereof) or use of the Site, and remove any User Content from a User Input Room offered by Block, at any time and for any or no reason. You agree that Block shall not be liable to you or any third party for any termination of your access to the Site or deletion of any User Content on the Site.

You acknowledge and agree that Block, subject to the requirements of the Privacy Policy, may preserve and disclose User Content if required to do so by law or if Block believes in good faith that such preservation or disclosure is reasonably necessary to comply with legal process, enforce this Agreement, respond to a claim that User Content violates any third party's rights, or protect the right, property or personal safety of Block, any users of the Site, and the public. You also acknowledge that the technical processing and transmission of the Site, including without limitation User Content, may involve transmissions over various networks and changes to conform and adapt to technical requirements of connecting networks or devices.

Block assumes no responsibility or liability whatsoever for the User Content, or for the use of any User Input Room offered by a third party. Without limitation to the foregoing, Block shall not be liable for the collection, use or disclosure of any personal information by, in or through a User Input Room offered by a third party. In such circumstances, you must refer to any terms of service and privacy statement of the third party offering the User Input Room.

9. User communications.

Subject to any applicable law and the requirements of the Privacy Policy with respect to your personal information (including your tax and financial information), any communications sent by you via this Site or otherwise to Block (including without limitation User Content) are on a non-confidential basis, and Block is under no obligation to refrain from reproducing, publishing or otherwise using them in any way or for any purpose. Block shall be free to use the content of any such communication, including without limitation any ideas, inventions, concepts, techniques or know-how disclosed therein, for any purpose including without limitation developing, manufacturing and/or marketing goods and services. You agree to not assert any ownership right of any kind in such communications (including without limitation copyright, trade-mark, unfair competition, moral rights, or implied contract) and you hereby waive the right to receive any financial or other consideration in connection with such communication, including without limitation acknowledgment of you as the source of such communications. You shall be responsible for the content and information contained in any communication sent by you to this Site or otherwise to Block, including without limitation for its truthfulness and accuracy.

10. Transactions with third parties.

Your correspondence or business dealings with, or participation in promotions of advertisers or third parties found on or throughout the Site, including without limitation with respect to the payment and delivery of related goods or services and any other terms, conditions, warranties or representations associated with such dealings, are solely between you and such parties and are not binding upon nor constitute obligations of Block. You agree that Block shall not be responsible or liable for any actions, losses, damages, liabilities, claims, judgments, costs or expenses of any nature or kind (collectively, "Claims") incurred as the result of any such dealings or as the result of the presence of such third parties on the Site, and you agree to indemnify Block and its affiliates from and against any Claims incurred as the result of any such dealings.

11. Third party links.

This Site may provide links or references to other sites. Block makes no representations, warranties or assurances as to any information in such sites, has no responsibility for their content and shall not be liable for any damages or injury arising from that content. Block disclaims any opinions expressed on such sites. Any links to other sites are provided merely for your convenience and the inclusion of such links does not imply that Block endorses the content of such sites.

12. Newsletter.

The information contained in any newsletter sent by Block to you does not constitute legal, investment, tax or accounting advice and should not be relied upon in that regard. For greater certainty, this Agreement applies to the content of any such newsletter, as appropriate.

13. Privacy Policy.

Any of your personal information which Block collects via this Site is subject to Block's Privacy Policy. For more information, please review Block's Privacy Policy.

14. Disclaimer of warranties.

Except as expressly provided otherwise in an applicable Supplemental Agreement, Block disclaims any and all responsibility or liability for the timeliness, sequence, quality, accuracy, content, completeness, legality, reliability, operability or availability of information or material contained on the Site. This Site may contain inaccuracies or typographical errors. Block disclaims any responsibility for the deletion, failure to store, misdelivery, or untimely delivery of any information or material in respect of the Site or the use thereof.

Any communications sent to you via this Site or otherwise from Block (including without limitation in the form of electronic mail or via telephone), and the contents of this Site (including without limitation any financial market data and tax information) are provided for informational and educational purposes only and are not intended to provide legal, investment, tax or accounting advice and should not be relied upon in that regard. Your financial and tax situation may be unique and therefore you should independently consult a tax advisor such as a Block advisor in your nearest Block office.

EXCEPT AS EXPRESSLY PROVIDED OTHERWISE HEREIN OR IN AN APPLICABLE SUPPLEMENTAL AGREEMENT, BLOCK WILL USE REASONABLE EFFORTS TO INCLUDE UP-TO-DATE AND ACCURATE INFORMATION IN THIS SITE BUT ALL PRODUCTS AND SERVICES OFFERED ON THE SITE ARE PROVIDED "AS IS" WITH NO WARRANTIES WHATSOEVER. ALL EXPRESS, IMPLIED, AND STATUTORY WARRANTIES, INCLUDING, WITHOUT LIMITATION, THE WARRANTIES OR CONDITIONS OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT OF PROPRIETARY RIGHTS, ARE EXPRESSLY DISCLAIMED. BLOCK DISCLAIMS ANY WARRANTIES OR CONDITIONS FOR THE SECURITY, RELIABILITY, TIMELINESS, AND PERFORMANCE OF THE PRODUCTS AND SERVICES OFFERED ON THE SITE. BLOCK DISCLAIMS ANY WARRANTIES FOR SERVICES OR GOODS RECEIVED THROUGH OR ADVERTISED ON THE SITE OR RECEIVED THROUGH ANY LINKS PROVIDED IN THE SITE, AS WELL AS FOR ANY INFORMATION OR ADVICE RECEIVED THROUGH THE SITE OR THROUGH ANY LINKS PROVIDED IN THE SITE.

YOU UNDERSTAND AND AGREE THAT ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE PRODUCTS AND SERVICES IS DONE SO AT YOUR OWN DISCRETION AND RISK AND THAT YOU WILL BE SOLELY RESPONSIBLE FOR ANY CLAIMS, INCLUDING WITHOUT LIMITATION ANY DAMAGES TO YOUR COMPUTER SYSTEM OR LOSS OF DATA, THAT RESULTS FROM DOWNLOADING OR OTHERWISE OBTAINING SUCH MATERIAL.

15. Limitation of liability.

EXCEPT AS EXPRESSLY PROVIDED OTHERWISE HEREIN OR IN AN APPLICABLE SUPPLEMENTAL AGREEMENT, IN NO EVENT SHALL BLOCK ANY OF BLOCK'S AFFILIATES OR ANYONE ELSE INVOLVED IN CREATING, PRODUCING, DELIVERING OR MANAGING THE CONTENT OF THIS SITE (COLLECTIVELY THE "SITE PROVIDERS"), BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY CLAIMS WHATSOEVER, INCLUDING WITHOUT LIMITATION DIRECT, INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE OR CONSEQUENTIAL DAMAGES (INCLUDING WITHOUT LIMITATION ANY LOST REVENUES, LOST PROFITS, LOST OPPORTUNITIES, LOSS OF PROSPECTIVE ECONOMIC ADVANTAGE) ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SITE OR ANY WEB BROWSER, ANY COMMUNICATIONS SENT TO YOU VIA THIS SITE OR OTHERWISE FROM BLOCK (INCLUDING WITHOUT LIMITATION IN THE FORM OF ELECTRONIC MAIL OR VIA TELEPHONE), OR INFORMATION AVAILABLE FROM THIS SITE, INCLUDING WITHOUT LIMITATION ANY DAMAGES SUFFERED AS A RESULT OF OMISSIONS OR INACCURACIES IN SUCH INFORMATION, THE TRANSMISSION OF CONFIDENTIAL OR SENSITIVE INFORMATION TO OR FROM THE SITE PROVIDERS, AND INCONVENIENCE, DELAY OR LOSS OF USE OF THE SERVICE, EVEN IF ANY ONE OF OR ALL OF THE SITE PROVIDERS IS ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. WITHOUT LIMITING THE FOREGOING, THE SITE PROVIDERS ASSUME NO LIABILITY OR RESPONSIBILITY FOR DAMAGE OR INJURY TO PERSONS OR PROPERTY ARISING FROM ANY USE OF ANY PRODUCT, SERVICE, INFORMATION, IDEA, OR INSTRUCTION CONTAINED IN THE CONTENT OF THIS SITE.

16. Indemnification.

You agree to indemnify and hold harmless Block and its affiliates from and against any Claims arising out of or relating to: (i) User Content you submit, post to or transmit through the Site; (ii) your violation of this Agreement; or (iii) your violation of any rights of any other person in connection your access or use of the Site.

17. Other agreements.

(A) Governing Law. This site (excluding third party linked sites) is controlled by Block from its offices within the Province of Alberta, Canada. By accessing this Site, you agree that all matters relating to the access to, or use of, this Site shall be governed by the laws of the Province of Alberta and the federal laws of Canada applicable therein. You also agree and hereby submit to the non-exclusive jurisdiction of the courts of the Province of Alberta with respect to such matters. Block makes no representation that materials on this Site are appropriate or available for use in other locations, and accessing them from territories where their contents are illegal is prohibited. Those who choose to access this site from other locations do so on their own initiative and are responsible for compliance with local laws.

(B) Entire Agreement. This Agreement, along with any Supplemental Agreement, is the entire and exclusive agreement between the parties, and it supersedes all previous communications, representations or agreements, either oral or written, between them with respect to this subject matter. No representations or statements of any kind made by any affiliate of Block, which are not included in this Agreement, shall be binding on Block or its affiliates.

(C) Amendments. No variation or modification of this Agreement or any waiver of any of its provisions or conditions shall be valid unless in writing and signed by an authorized representative of each party.

(D) Waiver. No waiver of any provision herein shall be valid unless in writing and signed by an authorized representative of both you and Block. Block's failure to insist upon or enforce strict performance of any provision of this Agreement or any right shall not be construed as a waiver of any such provision or right.

(E) Severability. If any provision of this Agreement is determined by a court of competent jurisdiction to be illegal or unenforceable, such provision shall be automatically reformed and construed so as to be valid, operative and enforceable to the maximum extent permitted by law or equity while preserving its original intent. The invalidity of any part of this Agreement shall not render invalid the remainder of this Agreement.

(F) Miscellaneous. This Agreement shall enure to the benefit of Block and its affiliates. Any and all references in this Agreement to Block and its affiliates, including without limitation pursuant to Sections 15 and 16 shall, where the context so permits, include Block's parent companies, sister companies, and their respective subsidiaries, affiliates, directors, officers, employees, contractors and agents. The headings contained herein are for convenience only and shall have no legal or interpretive effect. Additional terms and conditions may apply when you use other services, affiliate services, third party content or third party software on or through a link provided on the Site. Block may assign its rights and duties under this Agreement to any party at any time without notice to you. You may not assign your rights and duties under this Agreement to any party at any time.

Questions.

Should you have questions concerning this Agreement, you may contact H&R Block Canada Inc.

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