McGovern Hurley LLP Communication Disclaimer

McGovern Hurley, LLP is an independently owned member of the RSM Canada Alliance.

The RSM Canada Alliance provides its members with access to resources of RSM Canada Operations ULC, RSM Canada LLP and certain of their affiliates (“RSM Canada”). RSM Canada Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each are separate and independent from RSM Canada. RSM Canada LLP is the Canadian member firm of RSM International, a global network of independent audit, tax and consulting firms. Members of RSM Canada Alliance have access to RSM International resources through RSM Canada but are not member firms of RSM International. Visit //rsmcanada.com/aboutus for more information regarding RSM Canada and RSM International. The RSM trademark is used under license by RSM Canada. RSM Canada Alliance products and services are proprietary to RSM Canada.

This message, including any attachments may contain confidential information intended only for the addressee.  Access to this message/conference call by anyone else is unauthorized.  If you are not the intended recipient, any distribution, copying, disclosure or any other action taken or omitted to be taken in reliance on it is strictly prohibited, and may be unlawful.  Unless stated to the contrary, any opinions or comments are personal to the writer and do not represent the official view of McGovern Hurley LLP.  Communication by email is not a secure medium and, as part of the transmission process, this message may be copied to servers operated by third parties. Unless you advise us to the contrary, by accepting communications that may contain your personal information from us via email, you are deemed to provide your consent to our transmission of the contents of this message in this manner.  If you do not want to communicate with us via email, please reply to this message advising us of this fact.  If you are not the intended recipient or have received this message in error, please notify us immediately by reply email and permanently delete the original transmission from us, including any attachments, without making a copy. Please do not copy it or use it for any purposes, or disclose it contents to any other person. Thank you for your cooperation.

Any tax advice herein is based on the facts provided to us and on current tax law including judicial and administrative interpretation and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.  Tax law is subject to continual change, at times on a retroactive basis and may result in incremental taxes, interest or penalties.  Should the facts provided to us be incorrect or incomplete or should the law or its interpretation change, our advice may be inappropriate.  We are not responsible for updating our advice for changes in law or interpretation after the date hereof.

The advice or other information provided in this e-mail/conference call is confidential and may be privileged and is for the sole use of the addressee. The advice is based on the specific facts and circumstances and the scope of McGovern Hurley LLP’s engagement and associated terms of engagement as the case may be and is not intended to be relied upon by any other person.  McGovern Hurley LLP disclaims any responsibility or liability for any reliance that any person other than the client may place on this advice.