Burgar Rowe Professional Corporation:
Disclaimer

1. Terms: By accessing and using the site www.burgarrowe.com (the "site") you are agreeing to be bound by the following Terms of Use: Burgar Rowe Professional Corporation reserves the right to modify or alter these Terms of Use without notice or penalty and by using the Site you are agreeing to be bound by any such modifications, alterations or amendments.

2. Reserved Rights and Grant of Limited Licence:

(a) Copyright © 1996-2004 Burgar Rowe Professional Corporation (the Operator of the Site). All rights reserved.

(b) The Site contains information, communications, text, graphics, advertising, images, photos, artwork and other material and services ("information") which are protected by various Canadian and international intellectual property laws, including but not limited to copyright and trade-mark law, and other proprietary rights, which rights exist in the information currently on the Site and which rights will continue to exist in all information developed or posted on the Site in future.

(c) Permission is granted to use (display or print) short extracts of the information on the Site for personal, non-commercial, transitory viewing only. This is the grant of a limited licence, not a transfer of title, and under this limited licence you may not:

• modify, copy, reproduce, republish, or re-disseminate the information;
• use the information for any commercial purpose, or for any public display (commercial or non-commercial);
• remove any copyright or other proprietary notations from the information; and,
• transfer the information to another person or "mirror" the information on any other server.

(d) This licence shall automatically terminate if you violate any of these restrictions and may be terminated by Burgar Rowe Professional Corporation at any time. Upon terminating your viewing of the information or upon the termination of this licence, you must destroy any downloaded information in your possession whether in electronic or printed format.

3. No Endorsement or Affiliation: The Site contains links to other internet websites. These links are provided to you as convenient references to help you locate other internet resources that may be of interest to you. Burgar Rowe Professional Corporation has not conducted a detailed review of all of the sites linked to the Site and is not responsible for the contents of any such linked site as such links are developed and operated independently from Burgar Rowe Professional Corporation. The inclusion of any link on the Site does not imply endorsement of the site by Burgar Rowe Professional Corporation unless specifically stated otherwise. A link to another site should not be construed to imply that the Site is affiliated with or associated with, or is legally authorized to use any trade-mark, trade name, logo or copyrighted symbol that may be reflected in the link or the description of the link to such other sites unless an affiliation is specifically identified within the Site. Use of any such linked website is at the user's own risk.

4. No Liability: Burgar Rowe Professional Corporation is not responsible for any damages whatsoever and howsoever caused, arising out of or in connection with the use of the Site or in reliance on the information available on the Site, including any loss of use, lost data, lost business profits, business interruption, personal injury, or any other pecuniary loss, whether in an action for contract, negligence or other tortious action, even if Burgar Rowe Professional Corporation has been informed of the possibility thereof.

5. No Advice or Warranties: The information posted on the Site, including but not limited to, articles, case commentaries, newsletters, opinions and viewpoints, is provided for informational and educational purposes only. The information posted on the Site is not intended to provide any legal, accounting or tax advice and should never be relied upon in this respect. Burgar Rowe Professional Corporation urges all users of the Site to seek the advice of a professional and not to rely on the information posted on the Site.

Although Burgar Rowe Professional Corporation uses reasonable efforts to include information which is accurate and current, the nformation appearing on the Site could include technical, typographical, or photographic errors. Burgar Rowe Professional Corporation does not warrant or guarantee the quality, accuracy, completeness or timeliness of the information provided. Burgar Rowe Professional Corporation may make changes to the information contained on the Site at any time without notice but Burgar Rowe Professional Corporation does not, however, make any commitment to update the information nor is Burgar Rowe Professional Corporation obligated to update the information.

6. Terms of Use Modifications: Burgar Rowe Professional Corporation may revise these Terms of Use for the Site at any time without notice or penalty. By using this Site you are agreeing to be bound by the most current version of these Terms of Use.

7. Confidentiality Warning: Absent the use of encryption, the Internet is not a secure medium and your privacy cannot be ensured. Internet e-mail is especially vulnerable to interception and therefore, Burgar Rowe Professional Corporation will not be responsible for any damages you may suffer as a result of transmitting confidential information to Burgar Rowe Professional Corporation via the Site or implicitly or explicitly authorizing Burgar Rowe Professional Corporation to send confidential information to you via the Internet.

8. Compliance with Local Laws: You acknowledge that you have accessed the Site voluntarily and that you alone are responsible for ensuring compliance with any applicable local, national or international laws, including but not limited to any regulations having the force of law. You are hereby advised that some jurisdictions may restrict Internet usage by their residents.

9. Governing Law: Burgar Rowe Professional Corporation controls the Site from within the Province of Ontario in Canada. The Site, however, can be accessed by all Canadian provinces and territories as well as from other places around the world. By accessing the Site, you agree that the laws of the Province of Ontario and the laws of Canada applicable therein shall govern as to the interpretation, validity and effect of these Terms of Use or any other agreement posted on the Site notwithstanding any conflict of laws provisions or your domicile, residence or physical location. You and Burgar Rowe Professional Corporation hereby consent and submit to the exclusive jurisdiction of the Superior Court of the Province of Ontario in any action or proceeding instituted or related to the Site.

USE OF THIS WEB SITE WILL BE DEEMED ACCEPTANCE OF THE FOREGOING.