Exporting Info-Guide

The following Info-Guide is a document designed to help you navigate through the federal and provincial government programs and services available to individuals interested in exporting. Although many of your questions will be answered in this document, this list is, by no means, exhaustive. Further information on any of these programs or services can be obtained by calling the numbers listed under the program descriptions; by visiting the Web sites listed under the program descriptions; by calling the Canada-Saskatchewan Business Service Centre (CSBSC) and speaking with one of our Information Officers; by visiting the CSBSC office in person; or by visiting the Canada-Saskatchewan Business Service Centre Web site.

PLEASE NOTE: 
Although the CSBSC has compiled the following information as provided by our partners, we are not a delivery agency for any of these programs and/or services.

TABLE OF CONTENTS

• Information Services
• Financial Assistance Programs
• Export Insurance
• Training and Export Counselling
• Regulations
• Other Information Sources

INFORMATION SERVICES

Team Canada Inc.
Team Canada Inc is a network of more than 20 federal departments and agencies working with the provinces and territories and with other partners to help Canadian companies succeed in world markets. Functioning as a "virtual" network, it provides the export community with a single point of access to the broad range of government export service providers.

For further information call toll-free at 1-888-811-1119 or see the document Team Canada Inc.

Trade Team Saskatchewan
Trade Team Saskatchewan is a partnership of key Saskatchewan public and private sector organizations offering international business services to active and potential exporters to help them achieve success in global markets. There are six key areas of focus: general information, skills development, exporter counselling, market entry support, trade financing and in-market assistance. You may visit the  Trade Team Saskatchewan  Web site or call toll-free 1-888-811-1119 to have a trained information officer answer your questions and connect you with the local partner best suited to meet your needs.

For further information see the document  Trade Team Saskatchewan.

Export Diagnostic
The Export Diagnostic is an online tool to help businesses assess their export readiness and identify priorities as they prepare to enter foreign markets. For businesses that are currently exporting, the tool may assist in fine-tuning export strategies.

For further information, please visit the Web site at Export Diagnostic  or see the document Export Diagnostic.

Interactive Export Planner - IEP
The Interactive Export Planner (IEP) is a computer software program that uses the capabilities of the Internet to assist you in preparing an export plan or an export-focused business plan for a new or existing business. With the Interactive Export Planner, you will:

• be guided through each section of your plan using a question and answer format;
• learn definitions and tips, and view sample plans to help you to write your own plan;
• have financial projections prepared for you, based upon the information you provide; and
• use the power of the Internet to assist you in researching your export plan or business plan.

For more information you can access it from the main menu of ExportSource at the Interactive Export Planner  Web site or see the document Interactive Export Planner - IEP.

ExportSource
ExportSource offers a wide range of tools designed to help you become export-ready, develop your export potential or expand into new markets.

Described as a "must" for exporters, ExportSource offers information on everything from foreign markets, trade statistics and export financing to the logistics of delivery, trade shows, export missions and sources of assistance.

For further information call Team Canada Inc at 1-888-811-1119, visit the Export Guides and Tools Web site or see the document  ExportSource.

Step-by-Step Guide to Exporting
The Step-by-Step Guide to Exporting is designed to give you an understanding of the realities of exporting and to provide you with solid, straightforward information on how to assess your export capabilities. It also steers you through the process of planning and executing your first exporting venture.

The Step-by-Step Guide to Exporting will help you:

• assess your company's export readiness;
• build an export plan;
• research and select your target market;
• create an export marketing plan;
• determine the best methods of delivering your product or service to your target market;
• develop a sound financial plan; and
• understand the legal aspects involved in international transactions.

It also directs you to sources of valuable information, programs and services that can help you enter new foreign markets or expand your export operations. A vast network of people and organizations are available to provide assistance to smaller businesses as they prepare for the global marketplace.

For further information contact Team Canada Inc. toll-free at 1-888-811-8119 , visit their Step-by-Step Guide to Exporting Web site or see the document Step-by-Step Guide to Exporting.

Roadmap to Exporting
The Roadmap to Exporting is a tool designed by Team Canada Inc to help exporters, in all stages of development, locate the best sources of export services.  

The Roadmap to Exporting provides general information on a full range of export services and expertise available from more than 20 federal departments and agencies. These include skills development, export counselling, market entry support services, export financing and in-market assistance. The Roadmap also lists contact information for provincial and territorial sources of export services. It will point you to the services and tools you need at key steps in the export process.

For further information contact Team Canada Inc. toll-free at 1-888-811-8119 , visit their Roadmap to Exporting  Web site or see the document Roadmap to Exporting  .

International Market Research
International Trade Canada's (ITCan) Market Research Centre (TMR) produces a full range of sectoral market information products to help Canadian exporters identify foreign market opportunities. Reports contain a market overview, a section on customers and distribution channels, an analysis of the principal market-access issues, and a listing of key promotional venues. Reports also include the names of local importers and information on their size, product range and territory. TMR also produces other information products including: market briefs and country sector profiles, more concise documents intended for niche markets and/or to provide a quick snapshot of a particular sector in a given region.

TCS - Market Report Registration

In addition to the above, you can call toll-free for information 1-800-267-8376 or see the document International Market Research.

Online Services
EXPORT Check (Credit Profiles) – Financial and credit information on your U.S. or foreign buyers. 

EXPORT Protect (Credit Insurance) – Online accounts receivable insurance for single transactions. 
 
EDC Direct (Account Management - for EDC customers only) – Access to the Receivables Insurance Centre (RIC), Contract Bonding and Guarantee Centre, free research information, and other online products and services. 

For further information your can call toll-free 1-888-332-3777 or visit the Online Services Web site or see the document  Export Development Canada Online Services.

Agri-Food Trade Service - ATS
The Agri-Food Trade Service provides centralized access to market information, trade counselling and export support activities, which will take the exporter from initial enquiry to foreign market.

For further information, visit the Agri-Food Trade Service Web site, contact Agriculture and Agri-Food Canada at 306-780-5545 (Regina) or see the document Agri-Food Trade Service (ATS).

Saskatchewan Trade and Export Partnership Inc. (STEP)
The Saskatchewan Trade and Export Partnership (STEP) works in partnership with Saskatchewan businesses to maximize commercial success in global ventures.  They offer members a variety of business services, innovative solutions, and access to worldwide networks.  STEP provides the following custom export solutions:  Market intelligence, trade development, international finance and logistics, international projects as well as the "Nextrade Finance" initiative.

For further information contact them at 306-787-9210 (Regina), 306-933-6551 (Saskatoon), toll-free 1-877-313-7244 , visit the Sask Trade and Export Partnership Web site or see the document Saskatchewan Trade and Export Partnership - STEP.

Enquiries Service
The Enquiries Service of International Trade Canada (ITCan) provides general information and publications on trade, foreign policy and consular services.

For further information call toll-free 1-800-267-8376, visit the Foreign Affairs and International Trade Canada Web site or see the document Enquiries Service.

International Trade Canada (Regional Offices)
The regional offices provide services to Canadian small and medium enterprises (SMEs) that have demonstrated a strong commitment to opening a new export market or further developing an existing one.

Companies looking for general information on export programs and services should first contact the Team Canada Inc. Export Information Service at 1-888-811-1119.

For further information contact the International Trade Centre at 306-975-5315 (Saskatoon) or 306-780-6124 (Regina), visit the ITCan Regional Offices in Canada Web site or see the document International Trade Canada (Regional Offices).

The Canadian Trade Commissioner Service
Part of International Trade Canada, the Canadian Trade Commissioner Service is a network of more than 900 trade professionals working in Canadian embassies, high commisions and consulates located in 140 cities around the world and 12 regional offices across Canada.

The Trade Commissioner Service helps Canadian companies that:

• have selected their target markets;
• are implementing or ready to implement their export strategy;
• can demonstrate their commitment to succeed in the global marketplace.

Located in every province and territory, the Trade Commissioner Service offers four key services in its regional offices:

• One-On-One Export Help: Implementation of your export strategy and export services that are available in Canada;
• Market and Industry Information: Up-to-date foreign market information and intelligence to guide your export strategy and plans;
• Advice in Export Financing: Valuable advice on export financing, including information on costs and risks of entering and expanding in foreign markets;
• Trade Fairs and Missions and Events: Recommendations for trade fairs and trade missions that match your company's needs.

For further information, contact International Trade Canada at 306-975-5315 (Saskatoon), 306-780-6124 (Regina), toll-free 1-800-267-8376 or visit the Market Reports and Services Web site or see the document The Canadian Trade Commissioner Service - TCS .

International Business Opportunities Centre
The International Business Opportunities Centre (IBOC) matches business leads identified by Canadian Trade Commissioners abroad with the interests of capable Canadian firms, particularly small and medium enterprises.

All Canadian companies are eligible to register in the Virtual Trade Commissioner and Strategis (Canadian Company Capabilities) databases to position themselves to benefit from international business opportunities.

For further information visit the International Business Opportunities Centre Web site or see the document International Business Opportunities Centre - IBOC.

Canadian Association of Importers and Exporters
The Canadian Association of Importers and Exporters (CAIE) is a private, non-profit organization, which has been servicing Canada's trade community since 1932. The CAIE is Canada's key source of information on Canadian customs and trade policy. We provide Canadian importers and exporters with critical and timely information, effective representation to government and effective solutions for members concerns.

For further information you can call 416-595-5333 (Toronto), visit the Canadian Association of Importers and Exporters Web site or see the document Canadian Association of Importers and Exporters.

Canadian Company Capabilities
Canadian Company Capabilities (CCC) is an online database which profiles approximately 50,000 Canadian companies. It offers free registration to Canadian companies and is available globally through Strategis, Industry Canada's Web site. This database contains vital company information that can be searched to locate Canadian suppliers and distribution channels, to determine competition, to form partnerships and to uncover export ventures.

Registration to CCC is voluntary and free of charge. Companies are encouraged to register electronically through the Canadian Company Capabilities Web site.

For further information contact Industry Canada toll-free at 1-800-328-6189 or see the document Canadian Company Capabilities.

Export Your Services...Take a World View!
Export Your Services...Take a World View! is the information source on exporting which is designed primarily for service exporters. It features updated, streamlined and improved information to assist small and medium size service firms which are interested in exporting, to do so successfully.

For further information visit the Export Your Services Web site, contact  ITCan at 306-780-6124 (Regina) or see the document Export Your Services...Take a World View.

CanadExport
CanadExport is distributed to some 55,000 Canadian subscribers, particularly small and medium enterprises, informing them of new trade and investment opportunities, programs and services for Canadian exporters, upcoming events such as trade fairs, seminars and business missions, trade-related publications, and export successes and winning strategies.

For a free subscription, please visit the CanadExport Web site.

For further information contact International Trade Canada  at 306-780-6124 (Regina)  or toll-free 1-800-267-8376  or see the document CanadExport.

FINANCIAL ASSISTANCE PROGRAMS

"nextrade finance" Initiative
The "nextrade finance" Initiative is comprised of two programs, provides pre- and post-shipment financing for Saskatchewan export companies to grow their export business.

To be eligible, companies must:

• be a Saskatchewan company;
• have a current export transaction; and
• have receivables valued between $20,000 to $150,000 CDN.

Eligible Area - The province of Saskatchewan.

Pre-shipment Financing
The pre-shipment financing allows an exporter to access the funding they need to produce and fill new export orders. A company with confirmed export orders in the range of $20,000 to $150,000 may have access to the equivalent amount of money to help fill those orders. The capital is available for 60 days.

 Accounts Receivable Program (post-shipment financing)
The Accounts Receivable Program allows a company to turn small export receivables into cash immediately. This provides cash flow between the shipment and payment dates without using an existing line of credit. The money will be advanced to the exporter and be reimbursed directly to “nextrade finance” by the buyer under a 90-day term.

For more information visit the Sask Trade and Export Partnership Web site,  visit the nextrade Web site or call 306-787-7936 (Regina) or see the document  "nextrade finance" Initiative.

NORTHSTAR Trade Finance Inc.
NORTHSTAR Trade Finance Inc. supports small and medium sized Canadian exporters by offering financing to creditworthy foreign buyers of eligible Canadian goods and services. NORTHSTAR complements Export Development Canada (EDC's) export financing services by financing export sales of between $100,000 and $5 million, with repayment terms of one to five years.

Any Canadian exporter, regardless of its location in Canada, can use NORTHSTAR's facilities, provided it meets NORTHSTAR's requirements for export performance and has a creditworthy foreign buyer insurable by EDC.

For further information call toll-free at 1-877-313-7244 or 306-787-7936 (Regina) or see the document NORTHSTAR Trade Finance Inc. .

i Trade Finance Inc. and EDC
Any company, of any size, operating anywhere in Canada, can benefit from this arrangement. There are no restrictions as to the size or sales of the company, industrial sector or export market.

Exporters can call i Trade directly toll-free at 1-877-313-7244 or 306-787-7936 (Regina), visit the I Trade Finance Inc. Web site or see the document i Trade Finance Inc. and EDC.

Financing Services for Smaller Capital Goods Exporters
This program applies to Canadian exporters.

EDC can help you access a performance guarantee for your contract without tying up your cash or operating line.

• Free up collateral held by your bank against foreign exchange forward contracts.  See the document  Foreign Exchange Facility Guarantee
• Secure financing for pre-shipment costs through a risk-sharing program with your financial institution.
• Margin your accounts receivables into additional working capital through accounts receivable insurance or a receivables guarantee.
• Convert your receivables into cash by selling them - factoring - backed by an insurance policy.

For further information contact Export Development Canada toll-free at 1-888-332-3777,  visit the Export Development Canada Web site or see the document Financing Services for Smaller Capital Goods Exporters.

Innovation Financing Solution
In order to support innovative companies, the Business Development Bank of Canada (BDC) has developed Innovation Financing Solution (up to $250,000), a new product designed to fund projects to develop e-business, explore new export markets, and to cover the costs of R & D associated with the introduction of new products and services.

For further information contact the Business Development Bank of Canada toll-free at 1-877-232-2269 (1-877-BDC BANX), visit the Business Development Bank of Canada Web site or see the document Innovation Financing Solution.

Industrial Cooperation Program (CIDA-INC)
The Industrial Cooperation Program (CIDA-INC) is a cost-sharing program that provides a financial incentive to Canadian companies to start a business or provide training in developing countries or countries in transition to a market economy.

CIDA-INC's financial contribution is provided mainly for studies and training activities.  CIDA-INC is linked to a key CIDA goal, which is to support private sector development in developing or in-transition countries by creating jobs, increasing local capacity, and strengthening local economies.  Applications to CIDA-INC are accepted throughout the year.

For more information, or to use the online Automated Proposal System, please visit the Industrial Cooperations Program (CIDA-INC) Web site, contact CIDA toll-free at 1-800-230-6349or see the document  Industrial Cooperation Program (CIDA-INC).

EXPORT INSURANCE

Export Receivables Insurance
Accounts Receivable Insurance (ARI) offers protection for your business against non-payment by your U.S. and foreign customers.

What are the benefits?

• Peace of mind - Coverage of up to 90% of losses due to non-payment resulting from a number of commercial and political risks;
• Access more working capital – Banks may view EDC-insured accounts receivable as security against which to extend working capital;
• Increase export sales – Gain new customers or maintain your customer base by providing more attractive payment terms or additional credit. 

For further information contact the Export Development Canada toll-free at 1-888-332-3777 or see the document Export Receivables Insurance.

TRAINING AND EXPORT COUNSELLING

Forum for International Trade Training (FITT)
FITT - Canada's centre for international trade training and certification - is a national, not-for-profit*, professional organization, founded in 1992 by industry and government to develop international trade training programs and services, establish country-wide standards and certification, and generally ensure continuing professional development in the practice of international trade. FITT programs are delivered across Canada through community colleges, universities, private organizations and online.

For more information on the Forum for International Trade and Training you may visit the Forum for International Trade Training Web site.

For further information contact the Estey Centre for Law and Economics in International Trade at 306-244-4800 (Saskatoon) or University of Regina 306-585-5721 (Regina) or see the document Forum for International Trade Training - FITT Inc. .

Export USA

• NEBS, or the New Exporters to Border States Program, is a key export education tool offered by trade offices in the U.S. that targets Canadian companies not yet exporting to the United States. NEBS provides companies with vital practical orientation by introducing them to the essentials of exporting as well as by giving them first-hand exposure to markets located in U.S. border states.  
• The Reverse NEBS program serves Canadian companies not yet exporting to the United States by providing informative seminars in Canada on the essentials of exporting.

For more information, including the schedule of upcoming missions to the United States and seminars in Canada on how to export to the United States, please visit the International Trade Canada - Export USA CalendarWeb site.

For further information contact the International Trade Centre at 306-780-6124 (Regina) or see the document ExportUSA.

REGULATIONS

Importer / Exporter Account Number
All Canadian businesses involved in the importing and/or exporting of commercial goods must obtain a  Business Number - BN in order to account for their goods. Foreign-based or non-resident importers must also get a BN.

Business Number Import/Export Account Information - The Business Number and Your Canada Revenue Agency Accounts.

For further information contact Canada Border Services Agency  toll-free at  1-800-959-5525 or see the document Importer/Exporter Account Number.

Border Information Service (BIS)
The Border Information Service - BIS is a computerized, 24-hour telephone service that automatically answers all incoming calls and provides general customs information.  With the help of a touch-tone telephone, clients can hear recorded information. If you are calling during office hours and need additional information on a particular topic, you can press "0" to speak to an agent.

For more information call toll-free  1-800-461-9999.  From outside Canada, dial 204-983-3500 or 506-636-5064 (for the last two numbers, long distance charges will apply).  You can view this publication in PDF at the Canada Border Services Agency Border Information Service Web site or see the document  Border Information Service - BIS.

Exporting Goods From Canada
Canada Border Services Agency has "A Handy Customs Guide for Exporters" available in PDF format on their Web site RC4116 Exporting Goods from Canada - A Handy Customs Guide for Exporters.

Reporting of Exports
It is extremely important for exporters to report all export transactions and for the information they provide to be complete and accurate. Failure to ensure that these requirements are met may result in the application of AMPS penalties.

At present, Canadian exporters can complete their declarations using various methods such as the Canadian Automated Export Declaration (CAED), G7 Electronic Data Interchange (EDI) Export Reporting, Form B13A, Export Declaration, and Summary Reporting.

For further information contact Custom Border Services, Canada Border Services Agency  toll-free at 1-800-461-9999 (Border Information Service - BIS) or 1-800-959-2221 (Forms and Publications) or see the document Reporting of Exports.

Export Permits
Eligible Activity
The exportation of goods when the destination is a country on the Area Control List (ACL), at present only Burma (Myanmar) is on this list, or when the goods are on the Export Control List (ECL).

Under the Export and Import Permits Act , some goods, and some destinations of goods, require that an exporter first receive a Federal export permit from International Trade Canada (ITCan) before the goods are exported.

For further information contact International Trade Canada at 613-996-2387 (Ottawa) or toll-free 1-800-267-8376 or visit the Export and Import Controls Web site or see the document Export Permits.

Requirements for Imports and Exports of Prohibited and Controlled Goods: Other Federal Government Departments
The Canada Border Services Agency (CBSA) assists other federal government departments/agencies by administering and enforcing legislation and regulations of those departments/agencies. In certain cases, this ensures that Prohibited and controlled goods are not illegally imported into, or exported out of, the country.

For further information contact Canada Border Services Agency  toll-free at 1-800-461-9999 (Border Information Service - BIS) 1-800-959-2221 (Forms and Publications) or see the document Requirements for Imports and Exports of Prohibited and Controlled Goods - Other Federal Government Departments

Export Alert! - RegWatch - Standards Alert!
The Standards Council of Canada offers businesses and industries a number of specialized standards and standards-related information products online such as:

• Export Alert!, the only automated electronic mail (E-mail) notification system of its kind in the world
  Export Alert! provides you with advance warning when foreign regulators are changing the requirements that apply to your products. A service of the Standards Council's WTO/NAFTA Enquiry Point, Export Alert! gives you:

• automatic notification of proposed regulatory changes in your field and country of interest;
• access to the full text of changes; and
• the opportunity to comment on changes.

To subscribe to Export Alert , please visit the Standards Council's Subscribe to Export Alert! Web site.  

• RegWatch, a database of standards referenced in federal legislation
  RegWatch is a fully searchable database specifically designed for those interested in tracking voluntary standards referenced in Canadian federal regulations.  The RegWatch database includes a number of key pieces of information, including:

For more information on RegWatch please visit SCC's Subscribe to RegWatch Web site.   

• Standards Alert! an E-mail notification service on new and revised Canadian and international standards.
  Standards Alert! send an automatic E-mail update about changes to standards that matter to you. Be among the first to learn about changes to Canadian and international standards.

To subscribe to Standards Alert! , please visit the Standards Council's Subscribe to Standards Alert! Web site. 

For further information see the document Export Alert! - RegWatch - Standards Alert!.

Temporary Importation/Exportation Programs
All goods entering Canada, even those being imported temporarily or those goods which were exported temporarily, are subject to duty and tax on their full value, unless there is a provision in legislation or regulations to relieve the duties and taxes owing.

For further information contact Canada Border Services Agency toll-fee:  1-800-461-9999 (Border Information Service - BIS), 1-800-959-2221 (Froms and Publications) or see the document  Temporary Importation/Exportation Programs.

OTHER INFORMATION SOURCES

EXPORT Finance Guide
The EXPORT Finance Guide from Export Development Canada helps Canadian small businesses understand and access information tools relating to exporting at each stage of the export transaction cycle.

This tool is available to any Canadian small businesses who need more information at any or all of the following export transaction steps:

• getting export ready;
• identifying opportunity;
• preparing for tender/proposal;
• preparing the contract;
• finalizing production; and
• processing payment.

For further information contact Export Development Canada toll-free at 1-888-332-3777 ,  visit the  Export Finance Guide   Web site or see the document EXPORT Finance Guide .

Trade Data Online
Through the Internet, Trade Data Online provides detailed information on Canadian and U.S. imports, exports and trade balances - in terms of dollars or percentages -  with 200 countries for over 5,000 commodities (by HS codes) for the latest ten complete years and the current year to date. Monthly details are also available for the last two years. In a separate module, information is available on the imports, exports, trade balances, manufacturing shipments, apparent domestic markets and export intensities of Canadian industries (by NAICS and SIC codes).

For further information visit the Trade Data Online Web site, contact Industry Canada toll-free at 1-800-328-6189 or see the document Trade Data Online.

TradeMap Canada
TradeMap provides online access to the world's largest trade database and presents indicators on export performance, international demand, alternative markets, and the role of competitors from both the product and country perspective.

To access TradeMap Canada, you will need a user name and password, which can be obtain by filling in the form on the Team Canada Inc. Exporter's Guide to Effective Presentations Web site.

Once a user name and password are obtained, simply log into TradeMap Canada.

For further information see the document  TradeMap Canada.

Tariffs and Market Access Information for Canadian Exporters
International Trade Canada (ITCan) through its Tariffs and Market Access Division (EAT) provides the following market access information to Canadian exporters:

• Tariffs, taxes and rules of origin information for Canadian goods being exported to foreign countries; and
• Labelling information on food products exported to the United States.

For further information call toll-free 1-800-267-8376 or see the document Tariffs and Market Access Information for Canadian Exporters.

Strategis
Strategis is one of the most comprehensive business and consumer information Web sites in Canada.  It provides fast, accurate and value-added information aimed at small and medium enterprises (SMEs), as well as consumers. With Strategis, Canadian businesses have access to a vast array of management resources, perspectives and data that can help them further develop and expand markets, create alliances and find new clients. Consumers have access to interactive bank service charge and credit card cost calculators, and other useful information to help them become better informed citizens. Businesses and consumers who are not linked to the Internet can access Strategis through various
Canada Business  and community access points across the country.

For further information contact Industry Canada toll-free at 1-800-328-6189 or see the document Strategis.

Links to other Info-Guides:

Aboriginal Info-Guide

Business Start-up Info-Guide

Employment and Training Info-Guide

Taxation Info-Guide

E-Business Info-Guide

For further information regarding starting a business, contact the

Canada-Saskatchewan Business Service Centre
#2 - 345 3rd Avenue South
Saskatoon, Saskatchewan
S7K 1M6
Phone: 306-956-2323
Toll-Free: 1-800-667-4374
E-mail: saskatchewan@cbsc.ic.gc.ca
Web site: http://www.cbsc.org/sask

THE INDIVIDUAL/BUSINESS/CORPORATION/PARTNERSHIP (HEREINAFTER REFERRED TO AS THE CLIENT) ACKNOWLEDGES AND UNDERSTANDS THAT THE CANADA-SASKATCHEWAN BUSINESS SERVICE CENTRE DOES NOT WARRANT OR REPRESENT THE ACCURACY, SUITABILITY OR APPLICABILITY OF THIS INFORMATION AND ASSUMES NO RESPONSIBILITY OR LIABILITY FOR THE USE THEREOF BY THE CLIENT AND ANY THIRD PARTIES AND THAT THE INTERPRETATION, USE AND APPLICATION OF SUCH INFORMATION SHALL BE THE CLIENT'S SOLE RESPONSIBILITY.

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.