The Newsletter/CRA News is only intended for the person to whom or the entity to which it is addressed. The Newsletter/CRA News is subject to the same terms and conditions as the CRA's website. Subscribers to the Newsletter/CRA News are directed to the website. The information in the Newsletter/CRA News is not offered as, nor is it intended to be in the nature of professional advice and should not be used as a basis for formulating business or other decisions. Subscribers should draw their own conclusions on the material contained in the Newsletter/CRA News and if necessary seek further independent advice. No warranties or representations (either express or implied) are made by CRA with respect to the material contained in the Newsletter/CRA News. No responsibility is taken for any loss or damage howsoever caused as a consequence of any omission or reliance by a subscriber on any material contained in the Newsletter/CRA News. Any reliance on information contained in the Newsletter/CRA News is entirely at your own risk. Subject to applicable laws to the contrary, which cannot be excluded, any liability incurred with respect to information either contained or omitted from the Newsletter/CRA News is limited to the resupply of the Newsletter/CRA News or the reasonable cost of having the Newsletter/CRA News resupplied. Save as aforesaid, under no circumstances will CRA be liable for any incidental, special or consequential damages, including damages for loss of business or profits arising from use of the material in the Newsletter/CRA News or through use of CRA's website.

Copyright subsists in material contained in the Newsletter/CRA News with all rights reserved. Material contained in the Newsletter/CRA News may not be reproduced, copied sold or otherwise exploited for any commercial purpose not expressly permitted by CRA. Unauthorised use, disclosure or copying is prohibited and may be unlawful. If you receive any communication in error please delete the material received from your system and destroy any copies of the communication and Newsletter/CRA News.

Personal information supplied in order to subscribe to the Newsletter/CRA News is only used for delivery of the Newsletter/CRA News and for no other purpose.