Accounting, Tax, and Legal Disclaimer

DEVELOPMENT PREVIEW — DRAFT — NOT FOR USER RELIANCE This incomplete document may be displayed only as a clearly labelled preview on the development Portal. It has not been approved by qualified Canadian counsel and is not in effect. It must not be accepted or relied on as a legal disclaimer until every release blocker below is resolved and its governed status is changed.

Release blockers

Before this disclaimer can be approved or published, Legal, Product, and the Executive must confirm:

• implementation and Canadian legal review of the Executive-approved Canadian

age-of-majority and business-purpose direction, including exact geographic, province/territory, profession-specific, and authority rules;

• how mandatory consumer and other rights apply to the actual user and use

even though xBoox is not intended as general personal, family, or household budgeting software;

• Canadian legal review of the Executive-approved British Columbia

governing-law and court-venue direction, including all mandatory consumer and other non-waivable rights and forums;

• Canadian legal review of the Terms incorporation and document hierarchy

stated below;

• where this disclaimer will be displayed and what notice, acknowledgement,

or acceptance record is required;

• the effective date and version identifier;
• every product and workflow statement against the production service;
• completion of LQ-026 before Receipt Capture OCR is enabled in prd; and
• final review and approval by qualified Canadian counsel.

When approved and effective, this disclaimer will apply to the xBoox software and related information made available by XFUTURE SYSTEMS LTD. ("XFUTURE," "we," "us," or "our"). xBoox is a software tool intended to assist users with bookkeeping and related recordkeeping tasks.

The current product is designed around Canadian business bookkeeping for self-employed/sole-proprietor and corporation Workspaces and invited accountants or advisers. British Columbia is expected to be the principal early market, and early adoption may be concentrated there; that commercial focus is not an exclusive service territory or a BC-location requirement. Professionals and businesses elsewhere in Canada are part of the intended product market. Availability of a tax setting, Category, or industry option does not guarantee that xBoox supports every bookkeeping, tax, regulatory, or professional requirement in that province, territory, or profession. The age-of-majority and business-purpose direction is approved but is not yet implemented or effective. This intended positioning does not determine a person's legal status or remove any mandatory right that applies to the actual user, transaction, or use.

Relationship to the Terms and separate agreements

When the approved versions are published, the xBoox Terms of Service incorporate this disclaimer and the two documents must be read together. If this disclaimer conflicts with the Terms, the Terms control. The xBoox Privacy Policy is a notice about personal-information handling, not a blanket consent form and not a separate professional-services agreement.

Using xBoox, receiving ordinary product support, or inviting an accountant or other adviser to a Workspace does not by itself create a human bookkeeping or professional-review engagement with XFUTURE. If XFUTURE and a customer enter an approved written agreement for a separate human service, that agreement defines the service's scope, responsibilities, deliverables, and permitted reliance. Nothing in this disclaimer overrides an express obligation in such an agreement or a right that cannot lawfully be limited.

Software assistance only

xBoox provides tools that may help you enter, organize, classify, review, calculate, summarize, reconcile, and export bookkeeping information. It may also produce reports, calculations, journal-entry records, year-end review information, and working papers based on the data and settings available in your Workspace.

Unless an approved written agreement expressly provides for a separate human service, XFUTURE does not provide accounting, human bookkeeping, tax, legal, financial, investment, audit, review, assurance, attestation, fiduciary, or other professional services or advice through xBoox. Information, labels, prompts, calculations, examples, reports, and other software outputs are general software assistance only. They are not a substitute for advice or review from a qualified professional who understands your facts and applicable law.

No professional or fiduciary relationship

Your use of the xBoox software does not create an accountant-client, bookkeeper-client, lawyer-client, auditor-client, fiduciary, agency, trustee, or other professional relationship with XFUTURE. XFUTURE does not act as your accountant, tax preparer, legal adviser, auditor, fiduciary, agent, or representative before a tax, regulatory, or government authority merely by providing xBoox. An invited accountant's or adviser's access to a Workspace does not establish that the person has reviewed or approved its records.

Unless we expressly state otherwise in an approved written agreement for a separate service, xBoox does not prepare or file tax returns, submit elections or registrations, make tax or other payments, respond to government inquiries, or undertake to monitor filing, payment, objection, appeal, or record-retention deadlines for you.

Your responsibility for your records and decisions

Subject to the approved Terms, any applicable separate agreement, and applicable law, you remain responsible for reviewing the records you or your authorized users provide and deciding whether xBoox outputs are suitable for your intended use. You or your authorized adviser are responsible for the filings, payments, certifications, transactions, and other decisions you make or submit based on those outputs. This does not transfer to you any responsibility that XFUTURE cannot lawfully exclude or has expressly accepted in an approved agreement.

Appropriate user review includes:

• entering and importing data that you are authorized to use and that is

accurate and current to the extent reasonably known;

• comparing xBoox records with receipts, invoices, contracts, bank and credit

card statements, government accounts, and other source documents;

• selecting and reviewing transaction types, dates, accounts, categories,

contacts, tax codes, tax amounts, deductible percentages, business-use percentages, and other classifications;

• investigating duplicate, missing, unmatched, unreconciled, excluded, draft,

or needs-review items;

• confirming the scope of reports, calculations, working papers, journal

entries, and exports and whether they are appropriate for their intended use;

• maintaining any original records, supporting documents, and independent

copies required for your business or by law; and

• determining, with professional advice where appropriate, which registration,

reporting, filing, payment, and record-retention obligations and deadlines apply to you.

You should not submit a filing, make a payment, sign a certification, take a tax position, complete a transaction, or make a legal or financial decision solely on the basis of an xBoox output.

Bookkeeping workflows and source data

xBoox supports different bookkeeping workflows. Simple Tracking and Bank Account-Based Tracking use different processes, controls, and available records. Results from one workflow may not be identical to, interchangeable with, or suitable as a substitute for results from the other.

In Bank Account-Based Tracking, xBoox can process user-supplied QuickBooks Web Connect (.qbo) statement data. xBoox does not currently connect directly to your bank or credit-card provider. You are responsible for obtaining the file lawfully, choosing the correct Workspace and xBoox account, confirming that it covers the expected financial account and statement period, reviewing the parsed rows, and reconciling the imported records to the authoritative bank or credit-card statement. Differences, duplicate rows, missing transactions, and unexpected balances must be investigated before the imported records are relied on.

xBoox may not detect an inaccurate, incomplete, duplicated, corrupted, outdated, unsupported, or improperly formatted source file. Information from a third party or source file may differ from your final statement, tax record, or other authoritative record.

Receipt Capture and automated extraction

Receipt Capture and OCR are software-assistance tools. Extracted merchant, date, subtotal, tax, tip, total, currency, Category, duplicate, confidence, and other suggested values may be incomplete or wrong because of image quality, receipt layout, handwriting, language, tax presentation, rounding, model or provider limitations, or product logic.

A captured receipt remains in review until an authorized user checks the image and confirms the information. An extraction result, confidence score, Category suggestion, duplicate warning, bank-match recommendation, or draft transaction is not professional advice, verification, approval, reconciliation, tax treatment, or evidence that the source document is valid. Users must correct the fields and retain appropriate source records before posting or relying on the result. XFUTURE does not guarantee OCR availability or accuracy and may change, limit, or disable the provider or workflow.

Reports, calculations, and working papers

xBoox outputs depend on user-entered or imported data, selected settings, classifications, workflow status, date ranges, and product logic. An output may be incomplete, inaccurate, duplicated, outdated, or unsuitable for a particular accounting, tax, legal, financing, audit, assurance, or compliance purpose. Rounding, configuration, timing, unsupported transactions, incomplete review, and source-data limitations may affect an output.

Reports, reconciliations, calculations, journal entries, year-end review information, Home Office Working Papers, and similar materials are not audited, reviewed, verified, certified, or assured by XFUTURE. A label or status such as "completed," "reconciled," or "reviewed" describes a software workflow state only.

Selecting Mark Ready for Accountant changes the Year End Review status to Ready for Accountant. This is a persistent workflow marker for accountant handoff only. It does not lock or close a period, establish that records are complete or accurate, begin or complete a professional review, create a professional engagement, submit information to an authority, prevent later changes, or establish compliance.

The Vehicle feature is partial and incomplete. Any Vehicle information or calculation requires independent review and must not be treated as a final tax claim, filing position, or professional working paper.

Features identified as preview, partial, beta, experimental, or under development may be incomplete, may produce limited results, and may change or be withdrawn. Do not rely on such a feature to satisfy a professional, regulatory, filing, payment, or deadline obligation.

Tax information and government authorities

Tax laws, regulations, administrative policies, rates, forms, interpretations, and filing requirements vary by jurisdiction and can change. xBoox may not reflect every rule, exception, election, industry requirement, transaction, or change, and an update may not be available before you must act.

XFUTURE does not represent that xBoox or any xBoox output is certified, approved, endorsed, reviewed, or accepted by any tax, regulatory, or government authority. If you or an authorized adviser submit information derived from xBoox to an authority, the authority's receipt or processing of that information does not establish that it is complete, accurate, compliant, or immune from review, reassessment, audit, penalty, interest, or other action.

Tax labels, settings, and calculations shown in xBoox do not mean the software supports every rule, exception, filing, or administrative requirement in a jurisdiction. You or your authorized adviser must determine the tax treatment and obligations that apply to your activities and records.

Exports and third-party use

An xBoox export may contain only the records available to the relevant feature or selected by the user. It may not contain every Workspace record, source document, audit event, or item needed for a filing or professional engagement. You must review its scope and contents before relying on it or providing it to another person.

Downloaded exports may contain sensitive business, financial, tax, or personal information. You are responsible for protecting downloaded copies under your control, using an appropriate transmission method, and providing them only to recipients authorized to receive the information.

Opening, importing, transmitting, or using an xBoox export in third-party software may alter formatting, precision, formulas, dates, classifications, or other information. XFUTURE does not control third-party systems and does not represent that an xBoox file will be accepted by, remain accurate in, or be suitable for any third-party product, professional, financial institution, or authority.

Consult qualified professionals

Consult a qualified accountant, bookkeeper, tax professional, lawyer, or other adviser when professional judgment is required. Professional review is particularly important before a filing, payment, election, registration, year-end adjustment, material transaction, financing decision, response to an authority, or action that may affect your legal rights or obligations.

Rights that cannot be excluded

Nothing in this disclaimer excludes, restricts, or modifies any warranty, condition, remedy, right, or liability that cannot lawfully be excluded, restricted, or modified under applicable law.

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Draft control note: This document remains draft. It is not an approved legal commitment of XFUTURE SYSTEMS LTD. and must not be published, linked, presented for acceptance, or relied on until every release blocker is resolved, qualified Canadian counsel completes review, and the governed document status is changed accordingly.