Baker Tilly Canada Cooperative

Baker Tilly Canada Cooperative (“Baker Tilly Canada”) is a cooperative association incorporated under the Canada Cooperatives Act, the members of which are separate and independent firms (each, a “Member Firm”) operating under the Baker Tilly^TM brand.

Baker Tilly Canada does not provide any accounting, audit, advisory or other services. The function of Baker Tilly Canada is to promote the Baker Tilly^TM brand for the benefit of the Member Firms and to provide certain facilities and services to the Member Firms.

Baker Tilly Member Firms

Each Member Firm is an independently owned and operated legal entity, which is separate and distinct from Baker Tilly Canada and the other Member Firms. Baker Tilly Canada does not own any interest in, or control or manage, any Member Firm. Baker Tilly Canada and the Member Firms are not partners or agents of one another, and do not have any right to bind one another or incur any liability or obligation on behalf of one another. The partners of each Member Firm are not partners in any other Member Firm, and are not partners of Baker Tilly Canada.

Each Member Firm is solely responsible for adherence to professional accounting standards, and otherwise for compliance with all applicable laws and regulations. Baker Tilly Canada does not oversee compliance with these standards, laws or regulations.

All accounting, audit, advisory and other services provided in Canada under the Baker Tilly^TM brand are provided by Member Firms. Each Member Firm is solely responsible and liable for the services provided by it, its partners and employees and the acts and omissions of its partners and employees. Baker Tilly Canada is not responsible or liable for the services provided by, or acts or omissions of, any Member Firm, its partners and employees. No Member Firm is responsible or liable for the services provided by, or acts or omissions of, any other Member Firm, its partners and employees.

Baker Tilly International

Baker Tilly Canada is an independent member of Baker Tilly International, a network of independent firms which extends across 147 territories, with 33,600 people working out of more than 960 offices. Baker Tilly International Limited is an English company. Baker TillyInternational Limited provides no professional services to clients.

Baker Tilly Canada, the Member Firms, Baker Tilly International Limited and all other members of Baker Tilly International are separate and independent legal entities, and are not partners or agents of one another or in any other way liable or responsible for the services or work product provided by one another to their respective clients. Neither Baker Tilly International Limited nor any of its members is liable for the acts or omissions of Baker Tilly Canada or any Member Firm.

Neither Baker Tilly Canada nor any of the Member Firms has any right to bind or act on behalf of Baker Tilly International Limited or any other members of Baker Tilly International. The partners of each Member Firm are not partners in or with Baker Tilly International Limited or any other member of Baker Tilly International.

Baker Tilly Trademarks

Baker Tilly^TM, the Baker Tilly logo and other Baker Tilly trademarks (collectively, the “Baker Tilly Marks”) are owned by an affiliate of Baker Tilly International Limited and licensed to Baker Tilly Canada for use in Canada by Baker Tilly Canada and the Member Firms. Use by Baker Tilly Canada and any Member Firm of the Baker Tilly Marks does not create any relationship between them, on the one hand, and Baker Tilly International Limited and its affiliates, on the other hand, other than licensee and licensor of the Baker Tilly Marks.