Terms of Use

Welcome to the web site of the Canadian firm of Ernst & Young LLP (the “Site”). By using our Site you have agreed to comply with the terms and conditions of use that are set out below. You should read these terms and conditions carefully prior to using our Site.

This Site is owned and operated by the Canadian firm of Ernst & Young LLP, an Ontario limited liability partnership and its subsidiary and affiliate firms (“E&Y”). By using this Site you agree that any disputes arising from your use of this Site shall be governed exclusively by the laws of the province of Ontario and the laws of Canada applicable in the province of Ontario. You agree not to raise conflict of laws principles in an attempt to defeat the application of these laws and you expressly consent to the exclusive forum, jurisdiction, and venue of the courts of Ontario and/or the Federal Court of Canada.

Content Disclaimer

The information on this Site is intended to furnish users with general information. In preparing this site, E&Y has tried to offer current, correct and clearly expressed information. However, inadvertent errors can occur and laws, regulations and circumstances can change. Consequently, the information that you access on, or through, this Site may be neither current, complete, accurate nor reliable.

Nothing on this Site constitutes professional advice, whether accounting, tax, legal or otherwise, nor does any information on this Site constitute a comprehensive or complete statement of the issues addressed. The information on this Site must not be used without professional advice. You should always consult with E&Y or other professional advisors for advice that reflects your particular circumstances. E&Y accepts no responsibility for any loss or damage that results from your reliance on any information contained on this Site, or accessed through other sites to which this Site may be linked.

The information is provided "as is," with no guarantees, representations, or warranties of any kind, express or implied. To the fullest extent permissible pursuant to applicable law, E&Y disclaims all warranties, express or implied, including but not limited to implied warranties of merchantability and fitness for a particular purpose. E&Y does not warrant that this Site, the sites to which this Site may be linked, and any information, or other material downloaded from this Site, or linked sites, will be uninterrupted, error-free, or free of viruses, defects or other harmful components. You agree that your use of the Site is at your sole risk.

Link Disclaimer

Certain links on this Site lead to sites made available by individuals or organizations over whom E&Y has no control, including sites sponsored by Ernst & Young entities in countries other than Canada. E&Y makes no representations or warranties regarding the accuracy or any other aspect of the information located on such sites. On entering these other sites, you are encouraged to review and understand the terms and conditions governing their use.

Links on this Site, particularly those to other Ernst & Young sites, may lead you to information on products and services that are not available in Canada. The existence of a link on the Site is not to be taken as implying that such products and services are, or will be made, available in Canada. Where the product or service is made available by Ernst & Young, we encourage you to consult with E&Y to ascertain the manner in which we can best serve your needs. Where the product or service is made available by a third party, unrelated to Ernst & Young, we encourage you to pursue your inquiries directly with the third party.

The inclusion of a link to a third-party Website should not be considered to be either an express or an implied endorsement by E&Y of any products, services, material or information that may be available to you on, or through, the third-party Website.

RSS Feeds

RSS feeds are a free service offered by EY to individuals for private, non-commercial use. The EY RSS feed is a means by which EY offers article headlines, descriptions and links in XML to individuals who use RSS readers or aggregators. RSS aggregators may incorporate the EY feeds into their directories for the benefit of individuals using the aggregator. Any other use is prohibited, including copying, reproducing, republishing, uploading, posting, transmitting, or distributing our feeds in any way by any means.

EY reserves the right to discontinue our feeds at any time. All content, imagery, and logos that appear within the EY RSS feed are owned by Ernst & Young LLP, and all rights are reserved.

Copyright Notice

The Site and all content provided on the Site is protected by copyright, trademark, and other applicable intellectual property and proprietary rights laws. It is owned, controlled, and/or licensed by E&Y and/or its affiliates and related companies, or it is made available to you with the permission of the third-party owner.

You may not copy, reproduce, save, distribute or sell any of the content available to you on, or through, this Site without the express written consent of the owner, whether that owner is E&Y, an entity related to E&Y or an unrelated third party. You understand that content refers to the information and materials available on the Site as well as to the trademarks, logos and names which may accompany the information and materials. You may download one copy of any of the E&Y content into the memory of your personal computer for your personal, non-commercial use only. You agree that you will respect and maintain all copyright and proprietary notices on downloaded content and you acknowledge and confirm that you have no rights in any content, whether owned by E&Y or otherwise, that is downloaded from the Site.

© 2006 Ernst & Young LLP. All rights reserved.

Ernst & Young LLP, an Ontario limited liability partnership, is a client-serving member firm of Ernst & Young Global Limited (EYG), a UK private company limited by guarantee. EYG is the principal governance entity of the global Ernst & Young organization and does not provide any services to clients. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions.