Copyright © 1994 to 2010 by Rumank and Company Ltd. Trustee in Bankruptcy and Administrator of Proposals ('Rumanek'). ALL RIGHTS RESERVED. This web site is published in Canada, and is protected by domestic and international Copyright laws.

Through accessing this Web Site and pages thereof you agree to be bound by the terms and conditions set forth below. Should you, after reading this "Legal Notice", disagree with the applicable terms, please do not access the site in the future. Your use of the site and its pages constitutes implied agreement to these terms.

Terms of Use
The content of the pages of this Web Site is the property of Rumanek and it is intended only for the utilization of the user. Rumanek grants to you a limited license to display the content on your PC and print the content on your printer solely for your own personal non-commercial use. No part of these documents, including the text, graphics, sound, coding, or layout, may be reproduced, stored in a retrieval system, transmitted or distributed in any form or by any means, electronic, mechanical, photocopying, printing, recording, or otherwise, nor used in any other documents or publications, without the prior written permission of the author - the only exception being the transient copy held in temporary cache during normal viewing of the document while on line, which may not be used for any other purpose. Requests for permission will be considered, and should be addressed in writing to: Rumanek and Company Ltd. 1280 Finch Ave. West, Suite 714, North York, Ontario,CA. (416) 665-8328. Permission to establish a link to a document on this site is not required. If you notify the author of such a link, if appropriate, a reciprocal link may be established.

Disclaimer and Legal Notice
All products and services provided by Rumanek are subject to the respective agreements and applicable terms governing their use. This site is for reference purposes only and is not intended to provide any form of advice. Please contact the appropriate Rumanek professional directly before acting on any of the information on this Web Site.

This Web Site contains products and information which are provided to you for your informational purposes only The Information is not intended to be and should not be relied or acted upon without consulting with and obtaining specific advice from a professional advisor.

E-mail communications over the Internet, no matter how protected or encrypted, may not be secure and may not be confidential. Rumanek is not responsible for any e-mail communication sent by you to Rumanek or sent by Rumanek to you from being intercepted, read or distributed to unknown persons and Rumanek will not be liable for errors, omissions or alterations made or caused by email communications. Any confidential information sent by you to Rumanek is at your own risk.

This Web Site may contain electronic hyperlinks to other sites on the Internet that are owned or operated by third parties.  Rumanek offers these hyperlinks as a convenience to you and other users, but makes no representations, does not guarantee, has no control over and is not responsible for the accuracy, quality, or suitability of the information provided on third party sites located through such hyperlinks.  A link to a non-Rumanek site does not imply that Rumanek endorses the site or the products or services referenced on such third party’s site.  In addition, Rumanek is not responsible for the security practices or privacy policies of such other sites and sponsoring companies.  When you leave our site by means of a hyperlink, you are subjecting yourself to whatever policies and practices might be employed by the operators of the other Web site, and Rumanek has no control over such activities.  When linking to a third party’s site, you do so at your own risk and it is strongly recommended that you review the terms and conditions of use of the other Web site and determine if you agree with its user policy before using such site.

Any legal disputes regarding the site shall be settled through the governance of applicable Canadian laws.