The terms that apply to this website: general information rather than professional advice, how prices and appointment requests work, and what belongs to whom.
Last updated 19 August 2026.
These terms govern your use of this website. They do not govern work we do for you — that is set out in the written engagement agreement for that work, and where the two differ, the engagement agreement wins.
Everything published here is general information. It is not legal, accounting, tax or professional advice, and it does not account for your circumstances. Incorporation, compliance obligations, employment law and tax treatment all turn on details this site cannot know about you.
Do not act on something you read here without checking it against your own situation. If you would like that checked properly, that is what an engagement is for.
Prices shown are current at the time of publication and exclude government and third-party fees unless we say otherwise. Where a price is shown with fees on top, those fees are set by the relevant authority and are not ours to fix.
Adding a service to your selection and sending it is a request, not a purchase, and it does not create a contract. Nothing is owed until we have agreed scope and price in writing.
Course availability changes. A course shown as closed is not available for enrolment, whatever else may be reachable elsewhere.
Choosing a date and time on this site requests that slot; it does not confirm it. We reply to confirm, propose an alternative, or say we cannot. All times shown are Eastern Time.
The text, design and materials on this site belong to Sama Consulting Services Corp unless credited otherwise. Documents in our resource library that were produced by others are credited to their authors and remain theirs; use them under whatever licence their publisher applies.
You are welcome to read, print and share pages of this site. You may not republish substantial parts of it as your own.
We keep this site accurate and available, but we do not guarantee that it is free of error or never interrupted. To the extent the law allows, we are not liable for loss arising from reliance on general information published here, as distinct from advice given to you in an engagement.
Nothing here limits liability that cannot lawfully be limited.
These terms are governed by the laws of the Province of Ontario and the federal laws of Canada that apply there.