Terms of Service
The ground rules for using this site — short, plain, and fair.
Last updated: October 24, 2026
Education, not advice
Everything on this website — books, lessons, articles, videos, calculators, quizzes, and downloads — is general education. It is not professional accounting, tax, or legal advice, and it does not create a client relationship. Tax rules change and every situation is different; confirm decisions with the CRA, the BIR, or a qualified professional.
The free library
JCO’s books and lessons are free to read here, forever. The text remains JCO’s copyright: please share the link rather than copying or republishing the text. Downloads are for your own business use.
Calculators and tools
Calculator results are planning estimates (for example, the 25% set-aside is a cushion, not a prediction of your tax bill). Check any figure you rely on.
Acceptable use
Use the site lawfully and kindly. Don’t submit other people’s information through the forms, don’t attempt to disrupt the site, and don’t present JCO’s educational content as your own professional advice.
External links
Links to other sites (YouTube, Facebook, government pages, and others) are provided for convenience; their content and policies are their own.
Liability
The site is provided as-is. To the extent the law allows, JCO is not liable for decisions made from educational content alone — that’s what the “education, not advice” section is for.
Changes
These terms may be updated; the current version always lives at this page, dated above.
Contact
Questions about these terms: [email protected].