CPA Canada authorizes you to view, copy, print and distribute this document subject to the following conditions: The document is used for informational and non-commercial purposes only. The document may only be used for commercial purposes or distributed for monetary gain, with the express written approval of the Permissions Editor of CPA Canada. The document shall show, by direct credit or attribution, or by reference to a URL, that it has been reproduced from CPA Canada’s Web site. Any copy of any documents or any portion of a document contained on this Web site is subject to the restrictions contained on this page, and is deemed to include it. This document and the information contained in it is provided "as is" and without warranty of any kind, with no guarantee of completeness, accuracy, timeliness or non-infringement. Under no circumstances shall CPA Canada be liable to any person for any direct, special, incidental, punitive, indirect or consequential damages, loss of profits or revenues resulting from use of or reliance on the information presented in or through this Web site, even if informed in advance of the possibility of such damages. The information on these pages does not constitute advice and should be used only in conjunction with the appropriate advice from a licensed Chartered Professional Accountant or other appropriate professional. Chartered Professional Accountants of Canada", "CAmagazine", "CMA magazine" and the various versions of the CPA logo are trademarks controlled by CPA Canada. You are not permitted to use any of these marks without the written consent of CPA Canada. CPA Canada accepts no responsibility for the contents of any site which refers or links to this Web site or which is referred or linked from this Web site. CPA Canada does not endorse any third party Web sites and any links to any third party Web sites are provided only for reference and informational purposes. CPA Canada is not responsible for the content of resources maintained by third parties over whom it has no control, and makes no representation or warranties as to any aspect of those resources.