Terms of Service

Last updated: August 2026

1. Overview

ActiveACB provides a tax calculation tool that processes Interactive Brokers (IBKR) Flex Query XML files, Questrade Activity Report XLSX files, Wealthsimple activity CSV files, and any other broker's trade-history CSV or XLSX through the built-in column mapper to generate Canadian tax filing summaries. This tool is designed to assist active Canadian traders and investors in calculating adjusted cost base, capital gains, superficial losses, and other tax-relevant figures for CRA filing purposes.

Engine and Accuracy

ActiveACB is built on a rules-based calculation engine with over 2,800 automated tests covering Canadian ACB pooling, superficial loss detection (the full CRA three-limiter formula), FX cash pool tracking, options exercise and assignment, corporate actions, and T1135 foreign property warnings. The engine is maintained and updated when CRA rules change. A complete explanation of every rule enforced is available at activeacb.ca/methodology.

As with any tax calculation software, you are responsible for reviewing the output before filing. The disclaimer below exists because no software can guarantee accuracy in every edge case. Unusual corporate actions, manual overrides, and cross-border situations may require professional advice. For straightforward Canadian brokerage accounts, the engine handles all standard cases automatically.

2. Disclaimer

3. Acceptable Use

You may use this tool to process your own tax data or, if you hold an Accountant license, your clients' tax data as described in Section 8. You may not upload or process data belonging to another person without their explicit written consent or, for Accountant license holders, the authorization of your engagement with that client. You may not attempt to circumvent rate limits, overload the service, or reverse-engineer the calculation engine. Violation of these terms may result in immediate termination of access.

4. Data Handling

Uploaded files are written to a temporary directory, processed, and deleted immediately after your calculation is complete. No file contents are retained on ActiveACB servers between sessions. Calculation outputs and summary data are retained in your account history until you delete your account or exceed your plan's storage limit. The limit is 25 stored calculations on Free, Standard, and Pro, and is uncapped on Accountant. Deleting your account erases that history permanently. Your account information is stored to provide history and profile features. You may delete your stored results at any time from your account settings.

5. Intellectual Property

The ActiveACB tax calculation engine, its algorithms, and the structure of its output are the intellectual property of ActiveACB. You may use the output for your own tax filing purposes and, if you hold an Accountant license, deliver output to your own clients as part of your professional engagements, including under your own branding where the service provides that feature. You may not otherwise reproduce, distribute, resell, or commercialize any part of this service or its output without written permission from ActiveACB.

Content you upload remains yours. By uploading a file, a firm logo, or any other content, you represent that you own it or have the rights needed to use it for this purpose, and you grant ActiveACB a limited, non-exclusive license to process, temporarily store, and render that content solely to provide the service to you - for example, parsing a broker file or placing your logo on your own branded documents. We claim no ownership of uploaded content and do not use it for any other purpose.

6. Limitation of Liability

To the maximum extent permitted by applicable law, ActiveACB's total liability to you for any claims arising from your use of this service shall not exceed the total amount you paid for the service in the twelve months preceding the claim. ActiveACB is not liable for indirect, incidental, special, or consequential damages arising from your use of this service.

7. Changes to These Terms

We may update these Terms of Service at any time. We will indicate the date of the most recent revision at the top of this page. Continued use of the service after any changes constitutes your acceptance of the updated terms.

8. Season Access and Plans

Access beyond the free first calculation requires a paid plan at the current listed price. All plans are one-time purchases valid through the stated tax-season deadline. They do not automatically renew and are not subscriptions.

Plans differ only in scope, never in how your tax figures are calculated. Every plan, including the free calculation, applies the same rules and produces the same numbers for the same data.

• Standard covers up to two distinct accounts per calculation.
• Pro covers unlimited accounts and brokers.
• Accountant is a per-preparer professional-use license permitting use on behalf of clients. One license covers one preparer; firms require one license per preparer using the service.

When you create client records or link calculations to clients, you confirm that you are authorized to use your clients' information for this purpose and that you have obtained any consent required by applicable law. Client records exist to help you organize your own work; ActiveACB does not contact your clients and has no direct relationship with them. You are responsible for the accuracy of client information you enter and for removing it when it is no longer needed.

Professional responsibility. The service provides automated calculations from the data you supply; it does not provide tax, legal, or accounting advice under any plan. If you use the service in a professional capacity, you retain sole professional responsibility for your client engagements, including reviewing every output for accuracy and suitability before it is used in or delivered with any filing. ActiveACB has no professional relationship with your clients, your clients are not third-party beneficiaries of these terms, and any claims relating to your engagements are between you and your clients. You agree not to represent ActiveACB as the preparer, reviewer, or certifier of any filing.

If you hold Standard, you may upgrade to Pro during the same season by paying the difference in price. An upgrade charge is valid only alongside the Standard purchase it upgrades; if that underlying purchase is refunded or charged back, the upgrade confers no access on its own.

8a. 7-Day Money-Back Guarantee

If you are not satisfied with a paid plan, email support@activeacb.ca within 7 days of your purchase and we will refund it. Refund requests are honoured by email only; there is no automated refund option in the application. Once a purchase is refunded or charged back, the corresponding access ends. Outside the 7-day window, no refunds are issued for the remaining portion of an active access period.

8b. Data Processing Commitments (Accountant License)

When you submit client information under an Accountant license, you (or your firm) are the organization accountable for that personal information under the Personal Information Protection and Electronic Documents Act (PIPEDA) and applicable provincial privacy law, and ActiveACB acts as your service provider. For that client information, we commit to the following:

• Purpose limitation. We process client information only to provide the calculations, exports, and account features you request. We do not use it for marketing, analytics, or product training, and we do not sell or disclose it except to the infrastructure subprocessors below or where required by law.
• Subprocessors. Client data is handled by the infrastructure that runs the service: Supabase (database and authentication), Railway (application compute, including the temporary directory used during file processing), and Cloudflare (network delivery and security). Payment and email providers never receive client information.
• Security. All connections use TLS; stored data is encrypted at rest. Uploaded broker files are deleted when processing completes and are never written to the database.
• Retention and deletion. You control retention: client records and calculation records can be deleted from your account at any time, and deleting your account deletes them all.
• Breach notice. If we become aware of a breach of security safeguards affecting client information you submitted, we will notify you as soon as feasible so you can meet your own obligations.
• Processing location. Application compute runs in Railway’s US West region (California, USA) and the database is hosted on AWS us-west-2 (Oregon, USA), so client information is processed and stored in the United States. We will update these terms if the processing location materially changes.

8c. Referral Program

A referral link can give a friend $10 off their first Standard or Pro purchase. The discount does not apply to Accountant licenses and cannot be combined with another discount. If your friend makes a qualifying first purchase, you receive $10 in ActiveACB credit 7 days after that purchase. The reward is reversed if the purchase is refunded or charged back. An Accountant client code gives the client the same $10 discount, but pays no reward to the preparer. There is nothing for the preparer to disclose to the client.

If an Accountant license holder refers another preparer whose first purchase is an Accountant license, the referrer receives $50 in ActiveACB credit 7 days after that purchase, reversed on the same terms. Referral credit can be used for any future ActiveACB purchase, including the Pro upgrade. It has no cash value, is not transferable, and expires at the end of the following tax season. A referrer can earn at most 10 paid rewards per season. We may withhold or reverse rewards for self-referral, duplicate accounts, card sharing, or other abuse. We email you when a referral qualifies and when your credit becomes available; you can opt out of all ActiveACB email at any time. The referral program may change or end at any time, but earned credit is honoured through its expiry.

8d. Affiliate Program

The affiliate program is available only to accounts we approve. An affiliate link can give a reader $10 off their first Standard or Pro purchase. The discount does not apply to Accountant licenses and cannot be combined with another discount. If the referred account makes a first purchase, the affiliate earns 25% of the amount received by ActiveACB for that purchase. The commission becomes payable 7 days after purchase, is reversed on refund or chargeback, and is netted from a later payout if already paid.

Affiliate payouts are sent by e-transfer after the season closes. The minimum payout is $50, with smaller balances carried forward. Affiliates must disclose the relationship wherever they promote ActiveACB. We may pause or end the program and may withhold commissions for self-referral, incentivised purchases, fraudulent purchases, or undisclosed promotion. Affiliates are independent and responsible for their own taxes.

9. Eligibility

You must be at least 18 years of age to use this service. By using this tool, you represent that you are of legal age to form a binding contract.

10. Governing Law

These terms are governed by and construed in accordance with the laws of the Province of Ontario and the federal laws of Canada applicable therein, without regard to conflict of law principles.

11. Account Termination

We reserve the right to suspend or terminate your account at our sole discretion, with or without notice, for conduct that we believe violates these Terms or is harmful to other users, us, or third parties. Upon termination, your right to use the service ceases immediately. No refunds are issued for the remaining season-access period upon termination for cause.

12. No Warranty

This service is provided "as is" and "as available" without warranties of any kind, either express or implied, including but not limited to implied warranties of merchantability, fitness for a particular purpose, or non-infringement.

13. Indemnification (Professional Use)

If you use the service under an Accountant license or otherwise in a professional capacity, you agree to indemnify and hold ActiveACB harmless from claims, damages, and reasonable costs brought by your clients or other third parties arising from your engagements, your use of the service's output in professional work, or your breach of these terms. This section does not apply to personal, non-commercial use of the service.

14. General Provisions

Severability. If any provision of these terms is found unenforceable, that provision is limited or removed to the minimum extent necessary and the remaining terms stay in full effect.

Entire agreement. These terms, together with the Privacy Policy, are the entire agreement between you and ActiveACB regarding the service and supersede any prior discussions.

Assignment. You may not assign these terms without our written consent. We may assign them in connection with a merger, acquisition, or sale of assets, with the same commitments continuing to apply.

No waiver. Our failure to enforce a provision is not a waiver of the right to enforce it later.

15. Contact

For questions or concerns regarding these terms, contact us at support@activeacb.ca.