Legal — Terms and Conditions

The following terms and conditions (the “Terms and Conditions”) govern your use of the articles (the “Postings”) posted on this site (the “Site”) and the submission of comments by you (the “Comments”) on such Postings.  This Site is hosted by PricewaterhouseCoopers LLP, a limited liability partnership formed under the laws of Ontario (hereinafter, “PwC”).

In accessing this Site, you agree to the following Terms and Conditions.  It is the obligation of the users visiting this Site to familiarize themselves with these Terms and Conditions.  If you do not agree to these Terms and Conditions, please do not access or use this Site.  These terms and Conditions may be changed at any time without prior notice.  Your continued use of this Site following the posting of changes to these Terms and Conditions will signify your acceptance of those changes.

Postings

The information contained in a Posting is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. Each Posting is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services.  You should consult directly with a PwC professional to obtain such legal, accounting, tax or other professional advice or services.  Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. Laws and regulations are continually changing, and can be interpreted only in light of particular factual situations.  PwC does not assume any obligation to update the information.

Disclaimer

While PwC has made every attempt to ensure the information contained in its Postings has been obtained from reliable sources, PwC is not responsible for any errors or omissions, or for the results obtained from the use of its Postings.  All information in Postings is provided "as is" with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

Limitation of Liability

In no event will PwC, its affiliates or its partners, employees or agents be liable to you or anyone else for any decision made or action taken in reliance on the information contained in Postings or for any direct, indirect, incidental, special, exemplary, punitive, consequential or similar damages (including, without limitation, for loss of use, data or profits), even if advised of the possibility of such damages or if such damage or loss was foreseeable, arising out of or in connection with the use of Postings. 

Propriety Rights

Unless otherwise noted, all intellectual property, including trademarks (whether registered or unregistered), graphics, logos, designs and copyright in the content of Postings is owned by PwC. All rights are reserved.  You shall only view Postings on a computer screen and you may print out a single copy of any Posting but you  may not otherwise copy, reproduce, store, distribute, publish, display, modify, create derivative works, transmit or in any way exploit the contents of a Posting.

You may not use, download, store, upload, copy, print, display, perform, reproduce, publish, license, post, transmit or distribute any logo, graphic or image of PwC in whole or in part without the express written authorization of PwC.

Comments on Posting

From time to time, PwC may monitor the Comments on Postings.  PwC reserves the right to exercise editorial control over all Comments.  By submitting a Comment, you understand and agree that PwC may post your Comment in its entirety, in an edited version, or not at all.  Comments are not confidential.  You represent, warrant and agree that Comments posted by you will not:

• contain any unlawful, threatening, defamatory, obscene, indecent, offensive, pornographic, abusive, discriminatory, menacing, scandalous or inflammatory material or any material that encourages conduct that may be considered a criminal offense or give rise to civil liability;
• infringe, violate or compromise the trade secrets,confidential information, trademarks, copyright or other intellectual property rights of any third party;
• contain any material which does or may bring PwC or any of its brands into disrepute or in any way damage their reputation;
• contain any material that may interrupt, damage, destroy or limit the functionality of any computer software or hardware or telecommunications equipment including, without limitation, computer viruses, logic bombs, trojan horses, worms, harmful components, corrupted data or other malicious software or harmful data;
• promote or encourage the sale of goods or services or any third party;
• contain any unsolicited or unauthorized advertising, promotional materials, junk mail, spam, chain letters, pyramid schemes or any other form of solicitation; and
• contain links that take users to material that contravenes any of the above restrictions.

Indemnification

You agree to indemnify, defend and hold PwC and its affiliates harmless from any liability, loss, claim and expense, including reasonable attorneys fees, related to your violation or alleged violation of these Terms and Conditions or your use of this Site.

Privacy

PwC will collect personal information provided by visitors who post Comments on the Postings in accordance with PwC’s Internet Privacy Policy, which may be viewed at pwc.com/ca/en/privacy-policy/index.jhtml and is hereby incorporated by reference to these Terms and Conditions.  You agree to PwC’s collection and use of your personal information in accordance with PwC’s Internet Privacy Policy.

Links to other web sites

Certain links in Postings may connect to other sites maintained by us and/or third parties.  To the extent there is a link to a third party site, PwC has not verified the contents of such third party sites and does not endorse, warrant, promote or recommend any services or products that may be provided or accessed through them or any person or body which may provide them. 

General

All Postings are intended for residents of Canada only.  By viewing this Site, you agree that all matters relating to it shall be governed by the laws of the Province of Ontario and the federal laws of Canada applicable therein.  If any provision of these Terms and Conditions shall be unlawful, void, or for any reason unenforceable, then that provision shall be deemed severable from these Terms and Conditions and shall not affect the validity and enforceability of any remaining provisions. This is the entire agreement between us relating to the subject matter herein and shall not be modified except as provided herein. To the extent that anything in or associated with this Site is in conflict or inconsistent with these Terms and Conditions, these Terms and Conditions shall take precedence. Our failure to enforce any provision of these Terms and Conditions shall not be deemed a waiver of such provision nor of the right to enforce such provision.