RSM Canada Alliance provides Its members with access to resources of RSM Canada Operations ULC, RSM Canada LLP and certain of their affiliates (”RSM Canada”), RSM Canada Alliance member ﬁrms are separate and Independent businesses and legal entities that are responsible for their own acts and omissions. and each are separate and independent from RSM Canada. RSM Canada LLP Is the Canadian member ﬁrm of RSM international, a global network of independent audit, tax and consulting firms. Members of RSM Canada Alliance have access to RSM International resources through RSM Canada but are not member ﬁrms of RSM International. Visit rsmcanada.com/aboutus for more information regarding RSM Canada and RSM International. The RSM trademark Is used under license by RSM Canada. RSM Canada Alliance products and services are proprietary to RSM Canada.