Disclaimer

Please note that this e-briefing contains general information only. Accordingly, the information in this document is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services. Before making any decision or taking any action that might affect your personal tax situation, you should first consult with your deloitte representative. Deloitte shall not be responsible for any loss sustained in the event that you have not taken the required actions or followed the guidance as outlined in the e-briefing. This e-briefing has been prepared solely for your personal use and may not be relied upon by any other person. Specifically, this e-briefing is not intended for the express or implied benefit of any third party and may not be relied upon for any purpose or in any manner by any third party without the prior express written consent of deloitte. The e-briefing is based on the canadian federal, provincial, and quebec tax laws and regulations in effect as of January 1, 2025 and deloitte shall not be responsible for any loss sustained from any changes in the tax laws or regulations after January 1, 2025 or any negative tax implications associated with the use of the information in the e-briefing. Deloitte makes no express or implied representations or warranties regarding the information contained in the e-briefing. Deloitte accepts no responsibility for any errors this e-briefing may contain, whether caused by negligence or otherwise, or for any losses, however caused, sustained by any person that relies on it.