The information on this site is intended to educate members of the public generally and is not intended to provide solutions to individual problems or issues. It is general information, and should not be construed as advice on legal, accounting, financial or tax matters. Small business issues are complex and the answers to specific questions depend on many factors, not all of which are obvious.

Further, laws, regulations and administrative policies change frequently, and readers are cautioned against making small business decisions on the basis of information contained herein. Readers are strongly advised to seek competent professional legal, tax, and personal finance advice. We (The Canadian Estate Planning Institute Inc.