Disclaimer

Copyright

© 1995 - 2008 Edward J. Barker, Chartered Accountant. All rights reserved.

Reproduction in whole or in part by any means is permitted provided that: physical copies are not sold; access to electronically stored copies does not require an incremental fee beyond customary subscription fees and costs of connection time; and Edward J. Barker, CA is acknowledged as the source on all copies. You do not require prior authorization to create a link from your Web site to this site. In fact, you are encouraged to do so. However, we appreciate being informed if you do so. Translations and modifications are not permitted

Disclaimer

The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site.

Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers including Edward J. Barker. Before making any decision or taking any action, you should consult a professional.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Edward J. Barker, his related partnerships or corporations, or the partners, agents or employees thereof, is not responsible for any errors or omissions, or for the results obtained from the use of this information.

All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Edward J. Barker, his related partnerships or corporations, or the partners, agents or employees thereof, be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other Web Sites maintained by third parties over whom Edward J. Barker, his related partnerships or corporations, or the partners, agents or employees thereof, makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

© 2008 Edward J. Barker, CA

Updated: January 21, 2008

	Copyright
	© 1995 - 2008 Edward J. Barker, Chartered Accountant. All rights reserved.
	Reproduction in whole or in part by any means is permitted provided that: physical copies are not sold; access to electronically stored copies does not require an incremental fee beyond customary subscription fees and costs of connection time; and Edward J. Barker, CA is acknowledged as the source on all copies. You do not require prior authorization to create a link from your Web site to this site. In fact, you are encouraged to do so. However, we appreciate being informed if you do so. Translations and modifications are not permitted
	Disclaimer
	The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site.
	Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers including Edward J. Barker. Before making any decision or taking any action, you should consult a professional.
	While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Edward J. Barker, his related partnerships or corporations, or the partners, agents or employees thereof, is not responsible for any errors or omissions, or for the results obtained from the use of this information.
	All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Edward J. Barker, his related partnerships or corporations, or the partners, agents or employees thereof, be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.
	Certain links in this Site connect to other Web Sites maintained by third parties over whom Edward J. Barker, his related partnerships or corporations, or the partners, agents or employees thereof, makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.


	© 2008 Edward J. Barker, CA
	Updated: January 21, 2008