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Some of the information on this Web site has been provided by external sources. The CRA is not responsible for the quality, merchantability and fitness for a particular purpose of products or services available on external sites and listed or described on our menu; nor is it responsible for the accuracy, reliability or currency of the information contained on our Web site and supplied by external sources.

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Some of the materials and graphical elements found on Government of Canada Web sites are subject to copyrights held by other organizations. This is particularly true of sites that are jointly operated by a Government of Canada institution and an external organization as part of a collaborative arrangement. In such cases, some restrictions on the reproduction of materials or graphical elements may apply and it may be necessary to seek permission from the rights holder prior to reproducing the material.