Privacy Statement

This Statement of Privacy applies to the Forum Tax Services Web site and governs data collection and usage. Forum Tax Services is committed to protecting your privacy and giving you the most powerful and safe online experience. By using the Forum Tax Services website, you consent to the data practices described in this statement.

Collection of your Personal Information

Forum Tax Services collects personally identifiable information, such as your e-mail address, name, home or work address or telephone number. Forum Tax Services may also collect anonymous demographic information, which is not unique to you, such as your postal code, age, gender, preferences, interests and favorites. There is also information about your computer hardware and software that is automatically collected by Forum Tax Services. This information can include: your IP address, browser type, domain names, access times and referring Web site addresses. This information is used by Forum Tax Services for the operation of the service, to maintain quality of the service, and to provide general statistics regarding use of the

Forum Tax Services Web site.

Please keep in mind that if you directly disclose personally identifiable information or personally sensitive data through the Forum Tax Services web site public message boards, this information may be collected and used by others. Note: Forum Tax Services does not read any of your private online communications. Forum Tax Services encourages you to review the privacy statements of web sites you choose to link to from Forum Tax Services so that you can understand how those web sites collect, use and share your information. Forum Tax Services is not responsible for the privacy statements or other content on Web sites outside of the Forum Tax Services Web site.

Use of your Personal Information

Forum Tax Services collects and uses your personal information to operate the Forum Tax Services Web site and deliver the services you have requested. Forum Tax Services may also use your personally identifiable information to inform you of other products or services available from Forum Tax Services and its affiliates. Forum Tax Services may also contact you via surveys to conduct research about your opinion of current services or of potential new services that may be offered. Forum Tax Services does not sell, rent or lease its customer lists to third parties. Forum Tax Services may, from time to time, contact you on behalf of external business partners about a particular offering that may be of interest to you. In those cases, your unique personally identifiable information (e-mail, name, address, telephone number) is not transferred to the third party. In addition, Forum Tax Services may share data with trusted partners to help us perform statistical analysis, send you email or postal mail, provide customer support, or arrange for deliveries. All such third parties are prohibited from using your personal information except to provide these services to Forum Tax Services and they are required to maintain the confidentiality of your information. Forum Tax Services does not use or disclose sensitive personal information, such as race, religion, or political affiliations, without your explicit consent. Forum Tax Services keeps track of the Web sites and pages our customers visit within Forum Tax Services web sites, in order to determine what Forum Tax Services services are the most popular. This data is used to deliver customized content and advertising within Forum Tax Services to customers whose behaviour indicates that they are interested in a particular subject area.

Forum Tax Services Web sites will disclose your personal information, without notice, only if required to do so by law or in the good faith belief that such action is necessary to: (a) conform to the edicts of the law or comply with legal process served on Forum Tax Services or the web site; (b) protect and defend the rights or property of Forum Tax Services; and, (c) act under exigent circumstances to protect the personal safety of users of Forum Tax Services or the public.

Use of Cookies

The Forum Tax Services Web site uses "cookies" to help you personalize your online experience. A cookie is a text file that is placed on your hard disk by a Web page server. Cookies cannot be used to run programs or deliver viruses to your computer. Cookies are uniquely assigned to you, and can only be read by a web server in the domain that issued the cookie to you. One of the primary purposes of cookies is to provide a convenience feature to save you time. The purpose of a cookie is to tell the Web server that you have returned to a specific page. For example, if you personalize Forum Tax Services pages, or register with Forum Tax Services site or services, a cookie helps Forum Tax Services to recall your specific information on subsequent visits. This simplifies the process of recording your personal information, such as billing addresses, shipping addresses, and so on. When you return to the same Forum Tax Services Web site, the information you previously provided can be retrieved, so you can easily use the Forum Tax Services features that you customized. You have the ability to accept or decline cookies. Most Web browsers automatically accept cookies, but you can usually modify your browser setting to decline cookies if you prefer. If you choose to decline cookies, you may not be able to fully experience the interactive features of the Forum Tax Services services or Web sites you visit.

Security of your Personal Information

Forum Tax Services secures your personal information from unauthorized access, use or disclosure. Forum Tax Services secures the personally identifiable information you provide on computer servers in a controlled, secure environment, protected from unauthorized access, use or disclosure. When personal information (such as a credit card number) is transmitted to other Web sites, it is protected through the use of encryption, such as the Secure Socket Layer (SSL) protocol.

Changes to this Statement

Forum Tax Services will occasionally update this Statement of Privacy to reflect company and customer feedback. Forum Tax Services encourages you to periodically review this Statement to be informed of how Forum Tax Services is protecting your information.

Contact Information

Forum Tax Services welcomes your comments regarding this Statement of Privacy. If you believe that Forum Tax Services has not adhered to this Statement, please contact Forum Tax Services at forumtax@rogers.com. We will use ommercially reasonable efforts to promptly determine and remedy the problem.