The terms these pages are offered under

What this site is

Educational material about Canadian leverage strategies and the tax rules around them, plus arithmetic you can run yourself. It is not a financial service. ACRU does not lend, does not arrange or negotiate a mortgage or a credit line for you, does not sell or recommend any security, and does not act as anyone's advisor. Reading these pages, running a calculator, or joining the waitlist creates no advisory or fiduciary relationship of any kind.

What every page here states about tax law is a summary of published material — the Income Tax Act, the CRA's own interpretations, and decided cases — as it stood on the date shown on the page. Law changes, and a page is accurate as of its date rather than perpetually. The disclaimer states the boundary in full, and it applies to every page on this site.

The calculators

Each calculator is arithmetic under a named set of assumptions, computed in your browser from the numbers you type. It is a projection, not a forecast, and nothing about it is a representation that any outcome will occur. The assumption sets are published in full, including the effects they deliberately leave out, so a figure you disagree with can be traced to the assumption that produced it rather than argued about.

Quoting and citing this material

The pages, the methodology, the assumption sets, and the calculators are ACRU's, and the wordmark is ours. Within that:

• Quote it, with attribution and a link. You may quote a passage, a figure, or a definition in a file note, a client memo, an article, or a professional working paper, provided the quotation names ACRU and links the page it came from. Several pages carry the exact citation to use, including the methodology version the figure was produced under.
• Do not republish it as your own, in whole or as a substantial part, and do not present it as advice given to a particular person — by us or by you.
• Do not modify a figure and keep the attribution. A number reproduced under ACRU's name has to be the number this site published, under the assumption set named with it.

Using the site

Use it in a way that leaves it working for everyone else: no automated collection at a rate that degrades service for other readers, no attempt to break or circumvent the parts that keep it standing, and no use of the waitlist to submit an address that is not yours.

What these terms do not govern

They govern this website and nothing further. The record-keeping platform is not open, and when it opens a platform account will be offered under its own agreement, presented at signup — that agreement will govern the account, not this page. Where the platform first opens it covers Canadian provinces other than Quebec, which is a scope decision recorded in the product's own documents rather than a statement about Quebec law.

Pages here link to material published by others — the CRA, the Justice Laws site, CanLII, lenders' own documentation. Those pages are theirs: we neither control them nor adopt what they say by linking them.

Availability, accuracy, and liability

The site is offered as it stands. We take the accuracy of what is published seriously enough to version the methodology behind it and to cite every source, and we do not warrant that it is complete, current, uninterrupted, or fit for a particular purpose. Decisions about your own borrowing, investing, and filing are yours and your professional advisors', and to the extent the law permits, ACRU is not liable for a loss arising from a decision taken on the strength of material published here.