Terms of Service

Effective Date: January 1, 2025

1. Acceptance of Terms

By accessing or using the DualFiler website, web application, calculators, guides, or any associated services (collectively, the “Platform”), you (“User,” “you,” or “your”) agree to be bound by these Terms of Service (“Terms”). If you do not agree to all of these Terms, you must not access or use the Platform. Your continued use of the Platform following the posting of any changes to these Terms constitutes acceptance of those changes.

2. Nature of the Platform — Educational Use Only

The Platform is an educational resource designed to help Canadians living in, working in, or with financial ties to the United States understand their potential cross-border tax obligations. All content, tools, calculators, guides, and outputs provided by the Platform are for general educational and informational purposes only.

The Platform does NOT provide tax advice, legal advice, financial advice, accounting services, or any form of professional counsel. No information on this Platform should be construed as professional advice or as a recommendation to take or refrain from taking any specific action regarding your tax obligations.

DualFiler expressly is NOT any of the following:

  1. Not a Certified Public Accountant (CPA) — DualFiler is not a CPA firm, does not employ CPAs in a client-service capacity, and does not provide accounting, auditing, or attestation services of any kind.
  2. Not an Enrolled Agent (EA) — DualFiler is not an enrolled agent authorized to represent taxpayers before the Internal Revenue Service. No person associated with the Platform holds EA credentials for the purpose of providing services through this Platform.
  3. Not a Tax Return Preparer — DualFiler does not prepare, file, submit, transmit, or e-file any tax return, information return, or report on behalf of any user. The Platform does not generate completed tax forms and does not sign or submit any document to the IRS, Canada Revenue Agency (“CRA”), FinCEN, or any other taxing authority.
  4. Not an Electronic Return Originator (ERO) — DualFiler is not registered as an ERO with the IRS, does not participate in the IRS e-file program, and does not electronically originate, transmit, or file any tax return on behalf of any taxpayer.
  5. Not NETFILE Certified — DualFiler is not certified under the CRA NETFILE program, does not transmit any Canadian tax return electronically to the CRA, and is not approved to do so by any Canadian regulatory authority.
  6. Not a Legal Advisor — DualFiler does not provide legal advice, immigration advice, or counsel regarding treaty interpretation, tax litigation, audit defense, voluntary disclosure, or any matter requiring legal judgment or representation.
  7. Not a Canadian Authorized Representative — DualFiler is not authorized to represent any taxpayer before the CRA under a T1013 Authorization, does not access CRA “My Account” or “Represent a Client” on behalf of any user, and does not communicate with the CRA regarding any user’s tax affairs.

3. No Professional-Client Relationship

Your use of the Platform does not create any professional-client, attorney-client, accountant-client, or fiduciary relationship between you and DualFiler, its operators, owners, contributors, or affiliates. No duty of care, duty of loyalty, or duty of confidentiality arises from your use of the Platform. You acknowledge that you are using the Platform at your own discretion and risk, and that any decisions you make based on the information provided are solely your responsibility.

4. User Responsibilities

You are solely responsible for:

  • Verifying all information provided by the Platform against official IRS, CRA, FinCEN, and other relevant government publications before relying on it.
  • Engaging a qualified, licensed cross-border tax professional (such as a CPA, EA, or tax attorney with cross-border expertise) before making any tax filing, election, or payment decision.
  • Ensuring that all tax returns, information returns, and reports filed with any taxing authority are accurate, complete, and timely.
  • Maintaining your own records and documentation to support your tax positions.
  • Complying with all applicable federal, state, provincial, and local tax laws and regulations.

5. No Warranty; Disclaimer of Warranties

THE PLATFORM AND ALL CONTENT, TOOLS, CALCULATORS, GUIDES, AND OUTPUTS ARE PROVIDED “AS IS” AND “AS AVAILABLE” WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, ACCURACY, COMPLETENESS, OR CURRENTNESS. DUALFILER DOES NOT WARRANT THAT THE PLATFORM WILL BE UNINTERRUPTED, ERROR-FREE, SECURE, OR FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. DUALFILER MAKES NO REPRESENTATIONS OR WARRANTIES REGARDING THE ACCURACY OR COMPLETENESS OF ANY TAX INFORMATION, CALCULATION, PENALTY ESTIMATE, DEADLINE, EXCHANGE RATE, OR FORM REQUIREMENT PRESENTED ON THE PLATFORM. TAX LAWS, REGULATIONS, PENALTIES, THRESHOLDS, AND EXCHANGE RATES CHANGE FREQUENTLY, AND THE PLATFORM MAY NOT REFLECT THE MOST CURRENT INFORMATION AT ANY GIVEN TIME.

6. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, DUALFILER, ITS OPERATORS, OWNERS, DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, CONTRIBUTORS, LICENSORS, AND AFFILIATES (COLLECTIVELY, THE “DUALFILER PARTIES”) SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES ARISING OUT OF OR IN CONNECTION WITH YOUR USE OF, OR INABILITY TO USE, THE PLATFORM, INCLUDING BUT NOT LIMITED TO DAMAGES FOR:

  • Tax penalties, interest, or additional taxes assessed by the IRS, CRA, FinCEN, or any other taxing authority;
  • Missed filing deadlines or incorrect form selections;
  • Inaccurate exchange rate conversions or penalty calculations;
  • Reliance on any information, content, or output provided by the Platform;
  • Loss of data, revenue, profits, goodwill, or anticipated savings;
  • Any other pecuniary or non-pecuniary loss.

IN NO EVENT SHALL THE AGGREGATE LIABILITY OF THE DUALFILER PARTIES EXCEED ONE HUNDRED UNITED STATES DOLLARS (USD $100.00), REGARDLESS OF THE CAUSE OF ACTION OR THE THEORY OF LIABILITY.

7. Indemnification

You agree to indemnify, defend, and hold harmless the DualFiler Parties from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys’ fees) arising out of or in connection with: (a) your use of the Platform; (b) your violation of these Terms; (c) your violation of any applicable law, rule, or regulation; (d) any tax return, information return, or report that you file or fail to file based in whole or in part on information obtained from the Platform; or (e) your infringement of any third-party rights. This indemnification obligation shall survive the termination of these Terms and your cessation of use of the Platform.

8. Mandatory Binding Arbitration

PLEASE READ THIS SECTION CAREFULLY. IT AFFECTS YOUR LEGAL RIGHTS, INCLUDING YOUR RIGHT TO FILE A LAWSUIT IN COURT.

You and DualFiler agree that any dispute, claim, or controversy arising out of or relating to these Terms or the use of the Platform (collectively, “Disputes”) shall be resolved exclusively through final and binding arbitration, rather than in court, except that either party may bring an individual action in small claims court if the claim qualifies.

Arbitration shall be administered by the American Arbitration Association (“AAA”) under its Consumer Arbitration Rules then in effect. The arbitration shall take place in Wilmington, Delaware, or at another mutually agreed location. The arbitrator’s decision shall be final and binding and may be entered as a judgment in any court of competent jurisdiction. The arbitrator shall apply the substantive law of the State of Delaware without regard to conflict-of-law principles.

The arbitrator may award any relief that a court of competent jurisdiction could award, including injunctive or declaratory relief, but only to the extent required to satisfy the individual claim. Any award shall be enforceable under the Federal Arbitration Act, 9 U.S.C. sections 1-16.

9. Class Action Waiver

YOU AND DUALFILER AGREE THAT EACH PARTY MAY BRING DISPUTES AGAINST THE OTHER ONLY IN AN INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, CONSOLIDATED, OR REPRESENTATIVE ACTION. Unless both you and DualFiler agree otherwise in writing, the arbitrator may not consolidate more than one person’s claims and may not otherwise preside over any form of a representative, class, or collective proceeding. If this class action waiver is found to be unenforceable, then the entirety of the arbitration agreement in Section 8 shall be null and void, and the Dispute shall be resolved in the courts specified in Section 12.

10. Intellectual Property

All content on the Platform, including but not limited to text, graphics, logos, icons, images, data compilations, software, and the compilation thereof, is the property of DualFiler or its content suppliers and is protected by United States and international copyright, trademark, and other intellectual property laws. You may not reproduce, distribute, modify, create derivative works from, publicly display, publicly perform, republish, download, store, or transmit any material from the Platform without the prior written consent of DualFiler, except as incidental to normal web browsing (such as caching) or for your own personal, non-commercial, educational use.

11. Modification of Terms

DualFiler reserves the right, at its sole discretion, to modify, amend, or replace these Terms at any time. Material changes will be indicated by updating the “Effective Date” at the top of this page. It is your responsibility to review these Terms periodically. Your continued use of the Platform after any modifications constitutes acceptance of the revised Terms. If you do not agree to the revised Terms, you must discontinue your use of the Platform.

12. Governing Law and Jurisdiction

These Terms shall be governed by and construed in accordance with the laws of the State of Delaware, United States of America, without regard to its conflict-of-law provisions. To the extent that any Dispute is not subject to arbitration under Section 8, you agree that such Dispute shall be brought exclusively in the federal or state courts located in New Castle County, Delaware, and you consent to the personal jurisdiction of such courts.

13. Severability

If any provision of these Terms is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such provision shall be modified to the minimum extent necessary to make it enforceable, and the remaining provisions of these Terms shall continue in full force and effect.

14. Entire Agreement

These Terms, together with the Privacy Policy, Tax Disclaimer, Cookie Policy, and FBAR/FATCA Disclosure, constitute the entire agreement between you and DualFiler with respect to the Platform and supersede all prior or contemporaneous communications, proposals, and agreements, whether oral or written, between you and DualFiler.

15. Contact Information

If you have any questions about these Terms of Service, please contact us at: legal@dualfiler.com