Copyright © 2012 Frank Wiginton
Published by John Wiley & Sons Canada, Ltd.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Canadian Copyright Licensing Agency (Access Copyright). For an Access Copyright license, visit www.accesscopyright.ca or call toll free 1–800–893–5777. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons Canada, Ltd., 6045 Freemont Boulevard, Mississauga, Ontario, L5R 4J3, or online at www.wiley.com/go/permissions.
The material in this publication is provided for information purposes only. The stories in this book are fictional. Any resemblance to real persons, living or dead is purely coincidental. Laws, regulations, and procedures are constantly changing, and the examples given are intended to be general guidelines only. This book is sold with the understanding that neither the author nor the publisher is engaged in rendering professional advice. It is strongly recommended that legal, accounting, tax, financial, insurance, and other advice or assistance be obtained before acting on any information contained in this book. If such advice or other assistance is required, the personal services of a competent ...