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Notice of non-responsibility

“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. “GTIL” refers to Grant Thornton International Ltd (GTIL).

Raymond Chabot Grant Thornton is a member firm of GTIL. GTIL and each member firm of GTIL is a separate legal entity.

GTIL is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

The name “Grant Thornton”, the Grant Thornton logo, including the Mobius symbol/device, and “Instinct for Growth” are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.

Legal Notes

Information that Raymond Chabot Grant Thornton makes available on its site (the “site”) including the publications of Raymond Chabot Grant Thornton, is provided solely as general reference and should only be considered as such, and not as consulting services. Information provided by Raymond Chabot Grant Thornton cannot, under any circumstances, be used in a concrete situation involving, for instance, decision-making or a transaction. In this type of situation, the person involved must call on in-house or outside expertise to determine the best possible solutions.

Information available on the site, including Raymond Chabot Grant Thornton logos, are protected by copyright or other laws. It is forbidden to reproduce or transmit to a third party, in any manner, in whole or in part, information available on the site and to allow a third party to make use of them, in any way, shape or form, in whole or in part. Unless expressly authorized in writing by Raymond Chabot Grant Thornton, this information cannot be reproduced or used to create work derived in whole or in part from such information.

The site is provided and accessible according to its availability. Raymond Chabot Grant Thornton does not guarantee that the site and its services can be used in a continuous or uninterrupted manner. Raymond Chabot Grant Thornton provides no expressed or implicit guarantee as to the site or the information available on it, including but not limited to guarantees related to the quality, commercial nature and compatibility of a service and information intended for a specific use. Without limiting the preceding, Raymond Chabot Grant Thornton provides no guarantee as to the accuracy, integrity or current nature of information available on the site. Anyone making use of information available on the site assumes exclusively the responsibility and risks related to its use.

Regarding links to other sites, which are provided through its site, Raymond Chabot Grant Thornton provides no guarantee and makes no claim with regards to these sites, their contents and availability.

Raymond Chabot Grant Thornton, including its employees, partners and directors, as well as representatives, affiliated companies and entities related to Raymond Chabot Grant Thornton cannot, at any time, be held responsible for any damages, direct or indirect, suffered by a site user or third party, including but not limited to loss of profits, clientele, data or any other loss of intangible assets, in particular but not limited to damages resulting from the use, abuse or inability to use or access the site, including services and information available through the latter. This limitation of liability applies even in cases where Raymond Chabot Grant Thornton has been informed of the potential for such damages. If, for any reason, any one of the aforementioned terms and conditions cannot be fully applied, all other terms and conditions will remain in effect.

NOTICE OF CONTINUANCE OF A LIMITED LIABILITY PARTNERSHIP
(Section 14 of the Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company, ch. C-48.1, r 16)

TAKE NOTICE that the partnership RAYMOND CHABOT GRANT THORNTON & CIE S.E.N.C./ RAYMOND CHABOT GRANT THORNTON & CO G.P. continues its activities as a limited liability partnership since January 1st, 2015 and operates under the name of: RAYMOND CHABOT GRANT THORNTON & CIE S.E.N.C.R.L./ RAYMOND CHABOT GRANT THORNTON & CO L.L.P.

This L.L.P. is governed by the rules applicable to limited liability partnerships, the Professional Code and the regulations made thereunder.

Members of the Ordre des comptables professionnels agréés du Québec carrying on their professional activities within the L.L.P. are not personally liable for obligations of the L.L.P. or of any other member of the Ordre des comptables professionnels agréés du Québec, arising from any fault on the part of the other professional or the other professional’s servant or mandatary in the course of their professional activities within the partnership. However, these members will continue to be personally liable for any faults committed in the performance of their duties.

April 16, 2015

NOTICE OF CONTINUANCE OF A LIMITED LIABILITY PARTNERSHIP
(Regulation respecting the practice of the profession of chartered administrator within a partnership or a joint-stock company, CQLR c C-26, r 17.1)

TAKE NOTICE that the partnership RAYMOND CHABOT GRANT THORNTON & CIE S.E.N.C./ RAYMOND CHABOT GRANT THORNTON & CO G.P. continues its activities as a limited liability partnership since January 1st, 2015 and operates under the name of: RAYMOND CHABOT GRANT THORNTON & CIE S.E.N.C.R.L./ RAYMOND CHABOT GRANT THORNTON & CO L.L.P.

This L.L.P. is governed by the rules applicable to limited liability partnerships, the Professional Code and the regulations made thereunder.

Members of the Ordre des administrateurs agréés du Québec carrying on their professional activities within the L.L.P. are not personally liable for obligations of the L.L.P. or of any other member of the Ordre des administrateurs agréés du Québec, arising from any fault on the part of the other professional or the other professional’s servant or mandatary in the course of their professional activities within the partnership. However, these members will continue to be personally liable for any faults committed in the performance of their duties.

April 16, 2015

NOTICE OF CONTINUANCE OF A LIMITED LIABILITY PARTNERSHIP
(Section 12 of the Regulation respecting the practice of the profession of chartered appraiser within a partnership or a joint-stock company, ch. C-26, r. 126.2)

TAKE NOTICE that the partnership RAYMOND CHABOT GRANT THORNTON & CIE S.E.N.C./ RAYMOND CHABOT GRANT THORNTON & CO G.P. continues its activities as a limited liability partnership since January 1st, 2015 and operates under the name of: RAYMOND CHABOT GRANT THORNTON & CIE S.E.N.C.R.L./ RAYMOND CHABOT GRANT THORNTON & CO L.L.P.

This L.L.P. is governed by the rules applicable to limited liability partnerships, the Professional Code and the regulations made thereunder.

Members of the Ordre des évaluateurs agréés du Québec carrying on their professional activities within the L.L.P. are not personally liable for obligations of the L.L.P. or of any other chartered appraiser, arising from any fault on the part of the other professional or the other professional’s servant or mandatary in the course of their professional activities within the partnership. However, these members will continue to be personally liable for any faults committed in the performance of their duties.

April 16, 2015