Middle Earth Technologies Ltd. ("MET"), provides the information and services on its World Wide Web site(s) (the "Site") under the following terms and conditions of use. By accessing and/or using the Site, you indicate your acceptance of these terms and conditions.

LAWS AND REGULATIONS.

Access to and use of this Site are subject to all applicable international, federal, provincial and local laws and regulations. User agrees not to use the Site in any way which violates such laws or regulations.

COPYRIGHT AND TRADEMARKS.

The information available on or through this Site is the property of MET, or its licensors, and is protected by copyright, trademark, and other intellectual property laws. Users may not modify, copy, distribute, transmit, display, publish, sell, license, create derivative works or otherwise use any information available on or through this Site for commercial or public purposes. Users may not use the trademarks, logos and service marks ("Marks") for any purpose including, but not limited to use as "hot links" or meta tags in other pages or sites on the World Wide Web without the written permission of MET or such third party that may own the Mark. A list of MET Marks used in Canada can be found at the bottom of this page. Questions concerning trademark ownership, usage, or infringement should be directed to legal_at_metca.com (replace the '_at_' string with the usual '@' character).

TAMPERING.

User agrees not to modify, move, add to, delete or otherwise tamper with the information contained in MET's Site. User also agrees not to decompile, reverse engineer, disassemble or unlawfully use or reproduce any of the software, copyrighted or trademarked material, trade secrets, or other proprietary information contained in the Site.

THIRD PARTY INFORMATION.

Although MET monitors the information on the Site, some of the information is supplied by independent third parties. While MET makes every effort to insure the accuracy of all information on the Site, MET makes no warranty as to the accuracy of any such information.

LINKS TO THIRD PARTY SITES.

This Site may contain links that will let you access other Web sites that are not under the control of MET. The links are only provided as a convenience and MET does not endorse any of these sites. MET assumes no responsibility or liability for any material that may accessed on other Web sites reached through this Site, nor does MET make any representation regarding the quality of any product or service contained at any such site.

LINKS FROM THIRD PARTY SITES.

MET prohibits unauthorized links to the Site and the framing of any information contained on the site or any portion of the Site. MET reserves the right to disable any unauthorized links or frames. MET has no responsibility or liability for any material on other Web sites that may contain links to this Site.

NO WARRANTIES.

Information and documents provided on this Site are provided "as is", and is, to the extent permitted by law, provided without warranty of any kind, either express or implied, including, without limitation, warranties of merchantability, fitness for a particular purpose, and non-infringement. MET uses reasonable efforts to include accurate and up-to-date information on this Site; but does not, however, make any warranties or representations as to its accuracy or completeness. MET periodically adds, changes, improves, or updates the information and documents on this Site without notice. MET assumes no liability or responsibility for any errors or omissions in the content of this Site. Use of this Site is at User’s own risk.

LIMITATION OF LIABILITY. UNDER NO CIRCUMSTANCES WILL MET BE LIABLE FOR ANY DAMAGES SUFFERED BY USER, INCLUDING ANY INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES (INCLUDING, WITHOUT LIMITATION, ANY LOST PROFITS OR DAMAGES FOR BUSINESS INTERRUPTION, LOSS OF INFORMATION, PROGRAMS OR OTHER DATA) THAT RESULT FROM ACCESS TO, USE OF, OR INABILITY TO USE THIS SITE OR DUE TO ANY BREACH OF SECURITY ASSOCIATED WITH THE TRANSMISSION OF INFORMATION THROUGH THE INTERNET, EVEN IF MET WAS ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

PRIVACY.

Protecting the privacy of MET’s clients and users of MET’s Sites is important to MET. The MET Web Site Privacy Statement describes how MET uses and protects personal information that it collects or is provided to MET.

SECURITY.

Data transmitted to and from MET client Sites is encrypted for the User's protection. The security of information transmitted through the Internet, however, can never be guaranteed. MET is not responsible for any interception or interruption of any communications through the Internet, or for changes to, or losses of, data. User is responsible for maintaining the security of any password, user ID, or other form of authentication involved in obtaining access to password protected or secure areas of the Site. In order to protect users and their data, MET may suspend users’ use of the Site, without notice, pending an investigation, if any breach of security is suspected.

TRANSMISSION OF PERSONAL DATA.

User acknowledges and agrees that by providing MET with any personal information through the Site, User consents to the transmission of such personal User information over international borders as necessary for processing in accordance with MET's standard business practices and the MET Web Site Privacy Statement.

ACCESS TO PASSWORD PROTECTED/SECURE AREAS.

Access to and use of password protected and/or secure area of the Site is restricted to authorized Users only. Unauthorized access to such areas is prohibited and may lead to criminal prosecution.

PROCEDURE FOR MAKING CLAIMS OF COPYRIGHT INFRINGEMENT.

Notices of claimed copyright infringement on the Site should be directed to: Middle Earth Technologies Ltd., #185 - 2912 W. Broadway Ave., Vancouver, BC V6K 0E9 Attn: Legal Department.

JURISDICTION/GOVERNING LAW.

These terms and conditions shall be governed and construed in accordance with the laws of the Province of British Columbia and applicable federal laws without regard to conflicts of law principles. User agrees that any and all proceedings relating to this Site and the subject matter contained herein shall be maintained in the courts of the Province of British Columbia or the federal courts sitting in Vancouver, British Columbia which courts shall have exclusive jurisdiction for such purpose.

MET TRADEMARKS AND SERVICE MARKS USED IN CANADA

The MET Logo, MET, ELF, ELF.online, NetPayDay, Canadian Payroll Tax Library, CPTL, Quebec Payroll Tax Library, QPTL, and webTOD are trademarks of Middle Earth Technologies Ltd.