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The application and impact of laws can vary greatly depending upon the specific facts of each situation. The information contained on this web site is intended for general information only and should not be used as a substitute for consultation with a Mitchel, Smith & Associate professional or other competent advisors.

This site is provided “as is” with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information.

We do not control and are not responsible for the content, or accuracy of the content, of any third party web sites to which we have provided links.

Mitchel, Smith & Associates professionals do not render or provide legal services.

Any U.S tax advice contained in this web site is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code, or (2) promoting, marketing or recommending to another party any matters addressed herein.

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