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Legal Disclaimer

The information provided on this site is intended to furnish users with general information on matters that they may find to be of interest. While every effort has been made to offer current and accurate information, errors can occur. This information is provided as is, with no guaranty of completeness, accuracy, or timeliness, and without warranty of any kind, express or implied, including any warranty of performance, merchantability, or fitness for a particular purpose. In addition, changes may be made in this information from time to time without notice to the user.

Laws and regulations will change over time and should be interpreted only in light of particular circumstances. The information presented on this site should not be construed as legal, tax or accounting advice. You should consult with The Business Learning Centre or other professional advisors familiar with your particular factual situation for advice concerning specific tax or other matters before making any decision.

Certain links on this site lead to resources located on servers maintained by other organizations. These links are provided as a convenience, not endorsed by The Business Learning Centre. It is up to you to take precautions to ensure that information you select for your personal use is free of such items as viruses, worms, Trojan horses and other items of a destructive nature. The Business Learning Centre cannot provide any warranty about the accuracy or any other aspect of the information contained on such servers.

In no event will The Business Learning Centre be liable to any party for any direct, indirect, special or other consequential damages for any use of information on this site, or any other hyper linked site, including any lost profits, business interruption, loss of programs or data on your information handling systems or otherwise, even if we are expressly advised of the possibility of such damages.

Also, links originating from this website are screened and approved before inclusion on this site. To qualify for inclusion the target website must be of accounting related content, and must not contain any form of profanity, pornography, adult related materials or content which is not suitable to a General audience. These guidelines are in place to establish and maintain the integrity of this website. Any link originating from this site will be immediately removed without notice if found to contain such content. No refund in part or portion will be due or payable to those effected by such a removal.

In addition, this site permits users to submit questions, comments, suggestions and the like for inclusion in the discussion databases which will be used by other users of the site. The Business Learning Centre assumes no responsibility for the content or accuracy of any such submissions, nor for any recommendations or opinions that may be expressed therein, nor for the suitability or applicability to a particular user of any such submissions.

Further, the Internet may be an unsecured environment and The Business Learning Centre accepts no responsibility for information submitted on the Internet. All trademarks on this site are the properties of their respective owners. Except where noted otherwise, all site contents are © 2009 The Business Learning Centre. All rights reserved. No part of the text or graphics on this site may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from The Business Learning Centre.