Independent Chartered Accounting Firms

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Each member firm of Collins Barrow National Cooperative Incorporated is an independently owned and operated firm of Chartered Accountants. The Collins Barrow trademarks are used under license.

Independently Owned and Operated Offices

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Collins Barrow is a registered trademark of Collins Barrow National Cooperative Incorporated (the “Cooperative”). The Cooperative itself does not offer services or advice to clients or to members of the public. Each Collins Barrow member firm is independently owned and operated. Member firms do not carry on business in partnership. Any reference to a "partner" on this website or any other Collins Barrow materials refers to a partner of an independent Collins Barrow office. If, as and when you retain Collins Barrow to provide you with professional services, you will be contracting for services with one of our independently owned and operated offices, and not with Collins Barrow National Cooperative Incorporated, or any other member firm or any partner of any other member firm and the existence of any such relationship or liability is hereby expressly disclaimed.

Copyright Notice

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Copyright ©2009 Collins Barrow Ottawa LLP. All rights reserved. You should assume that, unless otherwise indicated, all material on this site is owned by Collins Barrow Ottawa LLP and is protected by the copyright and other laws of Canada, its treaty countries, and other jurisdictions. Document License (Single Copy). You may download information found on this site, provided that (1) the above copyright notice appears unaltered on the copy, (2) use of such information is for individual consumers for informational purposes only and not for further commercialization, (3) you will not further copy the information, or post all or any part of it on any network computer, bulletin board or similar service or rebroadcast them via any media, and (4) no modifications, alterations, deletions or derivative work of any information is made by any copying or reproduction, redistribution or rebroadcasting. Use for any other purpose or for commercial exploitation is not granted and is prohibited by law, and could bring civil and criminal penalties. Collins Barrow Ottawa LLP generally prosecutes violators to the maximum extent possible under applicable law. Collins Barrow Ottawa LLP may terminate this authorization to use the information at anytime. Upon such termination you must immediately destroy all copies of the information in your possession. Images of people or places displayed on this site are either the property of, or used with permission by, Collins Barrow Ottawa LLP. The use of these images by you, or anyone else authorized by you, is prohibited unless specifically permitted by these terms and conditions or specific permission provided elsewhere on this site. Any unauthorized use of the images may violate copyright laws, trademark laws, the laws of privacy and publicity, and communication laws.

Document Related Restrictions

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Materials for which use is authorized above do not include the design, layout or logistics of this site. This site or parts of it are protected by copyright, trademark, trade dress and other laws and may not be copied or imitated in whole or in part. No trademark, logo, graphic, image or sound from this site may be copied or retransmitted without express written permission from an authorized officer of Collins Barrow Ottawa LLP in each instance.

Document and Site Disclaimer

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Collins Barrow Ottawa LLP and/or its respective suppliers make no warranty or representation about the suitability for any purpose of this site, including any downloadable software, materials, information and services contained on this site which are available only "as is," without warranty of any kind, and may be used only at your own risk. Collins Barrow Ottawa LLP disclaim any and all warranties and representations about the materials, including all conditions of merchantability, fitness for a particular purpose, title and non-infringement. Collins Barrow Ottawa LLP does not warrant that the materials will satisfy user requirements or that the materials are without defect or error. The materials could contain errors, technical inaccuracies and typographical errors. Changes are periodically made and information added to this site. All specifications are subject to change without notice on or through this website or otherwise. Collins Barrow Ottawa LLP and/or its respective suppliers may at any time make improvements and/or changes in the product(s), program(s) and/or materials described in or available through this site. Collins Barrow Ottawa LLP assumes no obligation to timely correct any error, inaccuracy or defect in this site. Collins Barrow Ottawa LLP assumes no responsibility, and shall not be liable for any damages to, or viruses that may infect, your computer equipment or other property on account of your access to, use of, or browsing in this site or any downloading of data, text, images, video, audio or software from this site.

Limitation on Liability

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Regarding this site, and software, materials, information available through it, in no event shall Collins Barrow Ottawa LLP and/or its suppliers be liable for any direct, special, indirect, incidental, punitive or consequential damages or any damages whatsoever resulting from loss of use, profits, goodwill or loss of data even if Collins Barrow Ottawa LLP has been advised of the possibility of such damages whether in an action of contract, negligence or other tortuous action, arising out of or in connection with the use or performance of software, materials, provision of or failure to provide services or information on or available through this site. Some provinces in Canada do not allow the exclusion or limitation of incidental or consequential damages, so all or part of the above limitation or exclusion may not apply to you.

Links

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Collins Barrow Ottawa LLP wants to encourage links to its sites. To obtain permission to link to Collins Barrow Ottawa LLP contact the firm. No trademark or logo of Collins Barrow Ottawa LLP may be used as a "hot" link to Collins Barrow Ottawa LLP without the prior written approval of Collins Barrow Ottawa LLP.

Links to Third Party Sites

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Links on this site will let you leave this site to other sites not under the control of, or reviewed by, Collins Barrow Ottawa LLP. Collins Barrow Ottawa LLP is not responsible for the contents of any linked site or any site linked to a linked site. Collins Barrow Ottawa LLP provides links to other sites as a convenience. Inclusion or exclusion of any link does not imply endorsement or lack of endorsement by Collins Barrow Ottawa LLP of the site or products or services available thereat. Your linking to any off-site pages is at your own risk.

(Last updated on: November 25, 2009)