Copyright/permission to reproduce

Materials on this Web site were produced or compiled by the Canada Revenue Agency (CRA) for the purpose of providing Canadians with direct access to information about the programs and services offered by the Government of Canada.

The material on this site is covered by the provisions of the Copyright Act, by other Canadian laws, policies, regulations, and by international agreements. Such provisions serve to identify the information source and, in specific instances, to prohibit reproduction of materials without written permission.

Third-party materials

Some of the materials and graphic 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, restrictions on reproducing materials or graphic elements may apply, and you may have to seek permission from a rights holder before you reproduce the material.

Non-commercial reproduction

Information on this Web site has been posted with the intent that it be readily available for personal or public non-commercial use and may be reproduced, in part or in whole, and by any means, without charge or further permission, unless otherwise specified.

Users are required to:

• Exercise due diligence in ensuring the accuracy of the materials reproduced;
• Indicate both the complete title of the materials reproduced, as well as the author organization; and
• Indicate that the reproduction is a copy of an official work that is published by the Government of Canada and that the reproduction has not been produced in affiliation with, or with the endorsement of the Government of Canada.

Reproduction of government symbols

The official symbols of the Government of Canada, including the “Canada” wordmark, the Arms of Canada, and the flag symbol may not be reproduced, whether for commercial or non-commercial purposes, without written authorization. Request for authorization from the Treasury Board Secretariat may be addressed to:

Commercial reproduction

Reproduction of multiple copies of materials on this site, in whole or in part, for the purposes of commercial redistribution is prohibited except with written permission from the Government of Canada's copyright administrator, Public Works and Government Services Canada (PWGSC). Through the permission granting process, PWGSC helps make sure that individuals or organizations wanting to reproduce Government of Canada materials for commercial purposes have access to the most accurate, up-to-date versions.

To get permission to reproduce materials on this site for commercial purposes, please go to PWGSC's Applying for Copyright Clearance on Government of Canada Works page or contact:

Publishing and Depository Services
Public Works and Government Services Canada
350 Albert Street, 4th Floor
Ottawa ON K1A 0S5
Canada

Email: copyright.droitdauteur@pwgsc.gc.ca