Government of Saskatchewan
 

Exporting Info-Guide

Last Verified: 2008-02-12

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.

Canada Business Service Centres are bound by the Official Languages Act and relevant Treasury Board policies. Therefore all information related to federal programs, services and regulations is available in both French and English. However, users should be aware that information from other levels of government and external sources is available only in the language(s) in which it was provided.

TABLE OF CONTENTS


INFORMATION SERVICES

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 1-888-576-4444 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.

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 Canada Business at 1-888-576-4444, visit the  Export Guides and Tools  Web site or see the document  ExportSource.ca.

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 Canada Business toll-free at 1-888-576-4444, 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 Canada Business 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 Canada Business toll-free at 1-888-576-4444, visit their  Roadmap to Exporting   Web site or see the document Roadmap to Exporting  .

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 EDC Direct 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  Saskatchewan 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 of Foreign Affairs and International Trade Canada.

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 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 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 (CAIE).

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 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 Canada's official source of news and advice on trade, export and investment opportunities around the world, for entrepreneurs who want to compete, partner and prosper in the global marketplace.

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

For further information contact Foreign Affairs and International Trade Canada toll-free at  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  Saskatchewan 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 Canadian exporters by offering financing to credit worthy foreign buyers of eligible Canadian goods and services. NORTHSTAR complements Export Development Canada (EDC) export financing services by financing export sales of $100 000 to $5 million, with repayment terms of one to five years.

Any Canadian exporter, regardless of his/her location in Canada, can use NORTHSTAR's facilities, provided he/she meets NORTHSTAR's requirements for export performance and has a credit worthy foreign buyer insurable by EDC.

For further information call toll-free at 1-800-663-9288 or see the document NORTHSTAR Trade Finance Inc..

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 Working Capital Solutions.

Innovation Financing
In order to support innovative companies, the Business Development Bank of Canada (BDC) has developed Innovation Financing (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 .

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 Express Credit
Export Express Credit provides unsecured loans of up to $50 000 with flexible repayment terms of up to two years. The program is designed for Canadian exporting companies with annual sales of less than $5 million.  Total flexibility on how you use your loan to grow your business outside of Canada.

For more information contact Export Development Canada toll-free at 1-866-283-2957 or see the document Export Express Credit.

EXPORT INSURANCE

Export Receivables Insurance
Accounts Receivable Insurance (ARI) protects Canadian businesses against non-payment by U.S. and foreign customers.

What are the benefits?

  • Mitigated risk: ARI covers up to 90% of losses due to non-payment resulting from commercial or political risks.
  • Access to capital: ARI can be used as security against which a bank may extend your working capital.
  • Increased sales: ARI allows you to maintain your existing client base and attract new customers with attractive payment terms and credit options.

For further information contact the Export Development Canada toll-free at 1-866-283-2957  or see the document Accounts Receivable Insurance.

Single Buyer Insurance
If you’re an occasional exporter or thinking about selling to a customer in a new market, you can now insure your sales to one customer with EDC’s Single Buyer Insurance.  Single Buyer Insurance can be used to cover an unlimited number of sales, to the same customer for six months, on contracts worth up to $250,000.  Applicant must be a Canadian company and the goods manufactured in Canada or in the case of services, rendered by the applicant.

For more information visit the Export Development Canada  Web site, call them toll-free at 1-866-283-2957 or see the document Single Buyer Insurance

TRAINING AND EXPORT COUNSELLING

FITT (Forum for International Trade Training)
As Canada's international trade training and professional certification body, FITT sets the standards and designs the training programs for the professional designation, Certified International Trade Professional (CITP).

Centered on international trade best practices and delivered by a broad network of educational partners, FITT's quality training programs impart knowledge and practical skills that trade practitioners can apply immediately – providing competitive advantage and elevating their position in world markets.

For more information on the Forum for International Trade and Training you may visit the FITT 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 FITT (Forum for International Trade Training).

Export USA
ExportUSA consists of three programs:

  • NEBS, the New Exporters to Border States program, focuses on export education and targets Canadian companies considering exporting to the United States. NEBS introduces the essentials of exporting, including practical export information and first-hand exposure to markets in the United States.
  • EXTUS, the Exporters to the United States program, formerly known as NEBS Plus, is a program that serves Canadian companies already exporting to the U.S. By combining sessions with industry experts, entry to a major national/regional trade show and a networking opportunity with distributors, representatives and buyers, EXTUS focuses on expanding the markets of successful exporters to other regions of the United States.
  • The Reverse NEBS program, serves Canadian companies not yet exporting to the United States by providing seminars in Canada covering 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 Export USA Calendar .

For further information contact the International Trade Centre at 306-780-6124 (Regina), 306-975-5315 (Saskatoon)or toll-free at 1-800-267-8376 (in Canada) see the document ExportUSA.

REGULATIONS

Business Number (BN)
The Business Number (BN) is a federal numbering system which is assigned to a business (one business, one number) to deal with the Canada Revenue Agency (CRA).

Not all businesses require a Business Number (BN). You only need a BN if you require any one of the following business accounts:

  • GST/HST
  • Payroll
  • Corporate income tax
  • Import/Export

You can register for a Business Number (BN) and CRA accounts on-line ( http://www.cra-arc.gc.ca/tax/business/topics/bn/menu-e.html), by calling the Business Enquiries line toll-free 1-800-959-5525,  by completing Form  RC1 Request for a Business Number   and submit it by fax to 306-975-4418 (Saskatoon) or mail it to your nearest Tax Services Office (340 - 3rd Avenue North, Saskatoon S7K 0A8 or 1955 Smith Street, Regina S4P 2N9). For further information see the document Business Number - BN.

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 Revenue 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  Exporting Goods from Canada, a Handy Customs Guide for Exporters (RC4116) .

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 export of goods or technology when the destination is a country on the Area Control List (ACL)**, or when the goods or technology are on the Export Control List (ECL).
** as of August 1, 2007, only Belarus and Burma (Myanmar) are on the ACL.

Under the Export and Import Permits Act, some goods or technology, and some export destinations require that an exporter first obtain an export permit from Foreign Affairs and International Trade Canada (FAITC) before the goods are exported.

For further information contact Foreign Affairs and 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  Postal Program - 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

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

Export Alert! provides you with advance warning when foreign regulators are changing the requirements that apply to your products. This service gives you:

  • automatic notification of proposed regulatory changes in your field(s) of interest;
  • access to the full texts of draft regulatory measures;
  • the opportunity to comment on changes.

To  Subscribe to Export Alert! please visit SCC's Web site.  

RegWatch is a search tool for identifying Canadian, foreign and international standards referenced in Canadian federal law.

RegWatch provides links to the full text of Canadian regulations that cite standards, and links to additional information about the referenced standards.

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

Standards Alert! sends an automatic E-mail update about changes to standards that matter to you.

Standards Alert! allows you to:

  • monitor a particular field of interest/subject area;
  • track an individual standard (including Canadian, ISO and IEC);
  • receive automatic alerts when changes are made to these standards;
  • receive a bibliographic summary of the standards selected; and
  • order standards online.

To Subscribe to Standards Alert! please visit SCC's 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 Canada is an innovative tool created by the International Trade Centre - UNCTAD/WTO in Geneva to help you to easily access key international trade data. This tool is provided free of charge to Canadians through a registration on Exportsource.ca.

To access TradeMap Canada, you will need a user name and password, which can be obtained by filling in the form on  Exportsource.ca .

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 Multilateral Market Access (TMA).

Canadian International Freight Forwarders Association
The Canadian International Freight Forwarders Association (CIFFA) works to professionalize the activities of the freight forwarding industry in Canada. Through its education program, CIFFA offers training on the issues and rules of international trade to its members, as well as to Canadian businesses.

Freight forwarders ensure that internationally traded goods are transported from their point of origin to their destination economically, on time and in good condition. Organizing these logistics requires the negotiation of rates with road, rail, sea and air providers; the creation of compliant documentation; and the strict adherence to ever-changing regulations.

For more information visit the CIFFA Web site, call toll-free 1-866-282-4332 or see the document Canadian International Freight Forwarders Association .

Links to other Info-Guides:

Aboriginal Info-Guide

Business Start-up Info-Guide

Employment and Training Info-Guide

Importing 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@canadabusiness.ca
Web site:  http://www.canadabusiness.ca/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.