The information on our Website ( is protected by Copyright © 2014 Claudia Ku CPA, CA – All rights reserved. You may display on your computer, download and print the contents of our Website for personal or educational non-commercial purposes provided that you attribute ownership of such content to Claudia Ku CPA, CA. You may not use the content of our Website for any other purpose without the prior written approval of Claudia Ku CPA, CA. Any request for such approval should be sent to

The information on this Website has been designed for informational purposes only and not for commercial use. The information contained on the Website may not be reproduced, transmitted, displayed, distributed, published, or otherwise commercially exploited in any manner without the prior, written consent of Claudia Ku CPA, CA. This Website should be used only for general guidance on matters of interest. The application and impact of various federal, provincial and international statutes, laws and regulations can vary widely based on the specific facts involved. Given the changing nature of such statutes, laws and regulations, and the inherent hazards of electronic communication, there may be delays, omissions, or inaccuracies in the information on this Website. Accordingly, the information on this Website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, this Website (and the information on this Website) should not be used as a substitute for consultation with professional accounting, tax, legal, or other competent advisors. Before making any decision or taking any action based upon information located on this Website, you should consult with Claudia Ku CPA, CA.

While every attempt has been made to ensure that the information contained on this Website has been obtained from reliable sources, Claudia Ku CPA, CA is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information located on this Website is provided “as is” with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to, warranties of performance, merchantability, and fitness for a particular purpose. All information on this Website is subject to change at any time without prior notice. In no event will Claudia Ku CPA, CA and her employees be liable to any user or other third party for any decision made or action taken in reliance on the information on this Website or for any damages that result from or in connection with the use of, or the inability to use, the Website or any information contained on the Website (including, but not limited to, consequential, special, and similar damages), even if advised of the possibility of such.

Certain links on this Website may connect to other websites maintained by third parties over whom Claudia Ku CPA, CA and her employees have no control. Claudia Ku CPA, CA makes no representations as to the accuracy or any other aspect of information contained on such other websites. The fact that such links may exist does not indicate or imply the approval or endorsement of any material contained on any linked websites. Furthermore, Claudia Ku CPA, CA is not liable for any harm caused by the transmission, through accessing this Website, of a computer virus or other computer code or programming device that might be used to access, delete, damage, disable, or otherwise impede in any manner, the operation of the Website or any user’s software, hardware, data, or property.

Use of this website is subject to our Terms of Use.