1. No advice or warranties. The information contained in this web site or any web site linked to this web site, whether or not owned by Willson Lewis, is intended educational or informational purposes only. It is not intended to provide legal accounting or tax advice and should not be relied upon in that respect. You should not act or rely on any information at the web site without seeking the advice of a professional. Information on the web site is believed to be reliable when posted. However, Willson Lewis does not warrant or represent that the content in this web site or any web site which is linked to this web site, whether or not owned by Willson Lewis, is correct, accurate or reliable.

2. Limitation of liability. The directors, officers, employees, agents, and sub-contractors of Willson Lewis and its subsidiaries and affiliates are neither responsible nor liable for any direct, indirect, incidental, consequential, special, exemplary punitive or other damages arising out of or relating in any way to the web site, the inability to access the web site or content of this web site or any web site linked to this web site, whether or not owned by Willson Lewis. A user's sole remedy for dissatisfaction with this or any other web site is to stop using it.

3. Ownership, Trademarks and Other Intellectual Property. The content of this Website may not be copied, sold or redistributed in any form without the written permission of Willson Lewis. Willson Lewis owns and operates this Web Site. All content contained on this Web Site, including without limitation all graphics, text, and computer programs contained therein, the underlying code, the pages displaying this Web Site and the arrangement of this Web Site are owned by and shall at all times remain the property of Willson Lewis unless otherwise indicated, and they are protected under Canadian copyright and other applicable laws. Willson Lewis is the exclusive owner of the copyright for this Website and its contents. A user may not modify or use the pages, text, images or content from this Web Site for any unauthorized purpose, and doing so is a violation of Willson Lewis's copyrights and other proprietary rights and may result in civil or criminal culpability for the user including, without limitation, fines or incarceration. All trademarks, service marks and trade names displayed on this Web Site are owned by and are proprietary to Willson Lewis, its subsidiaries or its affiliates except as otherwise specifically noted.

4. Posting. All postings by users become the property of Willson Lewis which reserves the right to edit all postings prior to publication or electronic dissemination. Responses to questions posted by users of the Web Site are for general informational purposes only and shall not be construed to be a commitment by Willson Lewis to provide financing of any kind.

5. Use of Third Party Links Using links to the Web Site is done at the users own risk. Willson Lewis does not investigate, monitor or endorse the content or accuracy of such web sites or the opinions expressed therein.

6. Establishment of Third Party Links. Any link to Willson Lewis's Web Site from a different web site must conform to the rules set forth herein. Unless Willson Lewis provides you written authorization, any link to Willson Lewis's Web site must use one of the following logo/trademark ("Logo") to identify Willson Lewis's web site, which Logo is Willson Lewis's property and is protected by applicable laws:

Willson Lewis grants you a non-assignable, non-exclusive and limited license to use the Logo but such use shall be limited only to identify Willson Lewis's web site as being actively linked to such site. Such license does not transfer title or any other interest in the Logo to you. You acknowledge the validity of Willson Lewis's exclusive ownership of all right, title and interest in and to the Logo and shall not in any way contest or help others to contest such ownership or the validity of any registrations or rights now owned by or in the future obtained in connection with the Logo. You shall not use any names, marks, terms, graphics or other material on any web site that are likely to cause confusion with or dilute the distinctiveness of the Logo or to damage the reputation or commercial image of Willson Lewis or any of its products or services. The above Logo may only be used as an active link to the Web Site at http://www.WillsonLewis.com from your web site. You may not use the Logo to imply that Willson Lewis has sponsored or endorsed your web site without receiving prior written permission from Willson Lewis. You may not alter the Logo in any way, including proportions or colors and may not animate or modify the Logo to change its appearance. You may not use the Logo on any web site which, in Willson Lewis's sole opinion, disparages Willson Lewis to its services. The Logo may only be used on web sites which, in Willson Lewis's sole opinion, make accurate references to Willson Lewis or its services. The Logo must be placed on the same page as the reference to Willson Lewis and as close to the reference as feasible.

Any links occurring from Willson Lewis's website must be used in such a manner as to complement Willson Lewis's business and not to compete with, detract or divert business from Willson Lewis. So-called "framing" inconsistent with the terms hereof is prohibited. In consideration of Willson Lewis's agreement to permit linkage from Willson Lewis's website to yours, you hereby grant to Willson Lewis a license to link from your website to Willson Lewis's website on the same terms and conditions set forth herein, it being understood that neither party shall be liable for the content or activity of the other party's website.

Willson Lewis may, in its sole discretion, terminate your right to use the Logo at any time for any reason. Upon termination of this license, you shall immediately cease all further use of the Logo, including without limitation any name, logo or mark comprising the term "Willson Lewis" or any likeness to Willson Lewis's trademark. Willson Lewis may take action against any use of the Logo that does not conform to these policies or that infringes any right held by Willson Lewis and will actively seek the recovery of any costs or damages it may incur preventing such misuse or damages that may result from such misuse. No Logo or graphics other than those listed in this Section 6 entitled "Establishment of Third Party Links" may be used without the prior written approval of Willson Lewis. Any unauthorized use of any materials contained on Willson Lewis's Web Site is prohibited. Willson Lewis will actively seek the recovery of any costs, damages or other relief to which it deems appropriate in preventing the misuse, misappropriation or protection of its property.

7. Jurisdiction. Unless otherwise specified, Willson Lewis controls and operates this Web Site from its offices within the Province of Ontario, Canada. Willson Lewis does not claim that materials in this Web Site are appropriate or available for use in location other than provinces in which Willson Lewis is currently licensed to practise. If you choose to access this web site from other locations, you do so on your own initiative and you are responsible for compliance with any applicable local laws. The laws of the Province of Ontario and of Canada govern these Terms and Conditions. If you take legal action relating to this Web Site or these Terms and Conditions, you agree to file such action only in a Court of competent jurisdiction located in the Province of Ontario, and you consent and submit to the exclusive personal jurisdiction and venue of those courts for the purposes of litigation any such action.

8. Use of Information. Any information submitted to Willson Lewis through this Web Site shall become and remain the exclusive property of Willson Lewis. Willson Lewis shall be free to use such information for any purpose. Willson Lewis shall not be subject to any obligations of confidentiality regarding such information, except as required by law. Users should be aware that information sent by E-mail may not be secure and may be intercepted by third parties.

9. Indemnification. Users shall indemnify, defend and hold harmless Willson Lewis and its parents, subsidiaries, affiliates and their directors, officers, employees, agents and sub-contractors against all claims, action, liabilities, losses, expenses, damages and costs, including but not limited to attorneys' fees, that may at any time be incurred by reason of virus or any other destructive feature resulting from a user's access to, use of or linkage with this Web Site and/or any claim brought by a third party having a basis in contract or tort, in law or in equity, including but not limited to infringement, interference with contract or prospective economic advantage, breach of contract, negligence, misrepresentation, gross negligence, products liability or strict products liability.

10. Inquiries. Questions regarding this Web Site may be sent to:

      Willson Lewis LLP
      Barristers and Solicitors
      1183 King St. W., Suite 200
      Toronto, Ontario
      M6K 3C5