In This Issue
Federal Government / Gouvernement fédéral
Bills / Projets de loi
House of Commons / Chambre des communes
| Referenced on first reading only | |
| C-8 | Critical Cyber Systems Protection Act |
Senate / Sénat
| Referenced on first reading only | |
| S-201 | National Framework on Sickle Cell Disease Act |
| S-202 | An Act to amend the Food and Drugs Act (warning label on alcoholic beverages) |
| S-209 | Protecting Young Persons from Exposure to Pornography Act |
| S-211 | National Framework on Sports Betting Advertising Act |
| S-212 | National Strategy for Children and Youth Act |
| S-221 | National Bird of Canada Act |
| S-228 | An Act to amend the Criminal Code (sterilization procedures) |
Regulations / Règlements
Canada Gazette, Part II, June 18, 2025:
Customs Tariff
| SOR/2025-135 | Order Amending the Ukraine Goods Remission Order |
Notices / Avis
Canada Gazette, Part I, June 14, 2025:
Species at Risk Act
- Description of Blanding's Turtle, Great Lakes / St. Lawrence population critical habitat in Big Creek National Wildlife Area, Eleanor Island National Wildlife Area, Lake Saint-François National Wildlife Area, Long Point National Wildlife Area, Mississippi Lake National Wildlife Area, Mohawk Island National Wildlife Area, Prince Edward Point National Wildlife Area, Scotch Bonnet Island National Wildlife Area, St. Clair National Wildlife Area, Wellers Bay National Wildlife Area, Wye Marsh National Wildlife Area, and Rideau Bird Sanctuary
- Description of Spiny Softshell critical habitat in the Big Creek National Wildlife Area, Long Point National Wildlife Area, St. Clair National Wildlife Area, Couvée Islands Bird Sanctuary, Île aux Hérons Bird Sanctuary, and Philipsburg Bird Sanctuary
- Notice of intent — Evaluation by Environment and Climate Change Canada of the ongoing need for emergency order for the protection of the Western Chorus Frog (La Prairie, Candiac, Saint-Philippe)
Pilotage Act
- Interim Order No. 3 Respecting Area 2 of the Pacific Pilotage Authority Region
- Interim Order No. 4 Respecting the Belledune Compulsory Pilotage Area
- Interim Order No. 4 Respecting the Sheet Harbour Compulsory Pilotage Area
Canada Gazette, Part I, June 21, 2025:
Canadian Environmental Protection Act, 1999
- Ministerial Condition No. 21194a (variation to Ministerial Condition No. 21194)
- Ministerial Condition No. 22068
- Ministerial Condition No. 22160
- Notice of consultation published pursuant to subsection 108.1(2) of the Canadian Environmental Protection Act, 1999 for four lines of gene-edited pigs
Statutes Repeal Act
- List of repeals
Supreme Court Act
- Commencement of sessions
Commissions / Commissions
Canada Gazette, Part I, June 14, 2025:
Canadian International Trade Tribunal
- Expiry review RR-2024-003 — Notice of order Thermoelectric containers
Canadian Radio-television and Telecommunications Commission
- Administrative decisions
- Part 1 applications
- Telecom orders
Canada Gazette, Part I, June 21, 2025:
Special Import Measures Act
- Thermal paper rolls — Decision
Canada Energy Regulator
- Application to export electricity to the United States — Emera Energy Capacity (2020) Incorporated
Canadian Radio-television and Telecommunications Commission
- Decisions
- Part 1 applications
CUSMA Secretariat
- Request for panel review — Large diameter welded pipe from Canada
Supplements / Suppléments
Canada Gazette, Part I, June 21, 2025:
Bank of Canada
- Financial Statements December 31, 2024
Copyright Board
- SOCAN Tariff 22.D.3 — Online Allied Audiovisual Services (2014-2024) [Erratum]
- Television Retransmission Tariff (2014-2018)
Alberta / Alberta
Regulations / Règlements
Alberta Gazette, Part II, June 14, 2025:
Justice of the Peace Act
| Alta Reg 116/2025 | Justice of the Peace Amendment Regulation |
Provincial Offences Procedure Act
| Alta Reg 117/2025 | Procedures Amendment Regulation |
| Alta Reg 119/2025 | Procedures (Wildlife) Amendment Regulation |
Scrap Metal Dealers and Recyclers Identification Act
| Alta Reg 118/2025 | Scrap Metal Dealers and Recyclers Amendment Regulation |
Orders in Council / Décrets
Alberta King's Printer
Miscellaneous Statutes Amendment Act, 2024, SA 2024, c 19
- Section 6, which amends theGaming, Liquor and Cannabis Act, in force July 2, 2025 (OIC 227/2025)
Health Statutes Amendment Act, 2020 (No. 2), SA 2020, c 35
- Section 105(a), (b)(i) to (iv), (c)(i)(A) and (iii) and (d) to (f) in force February 2, 2026 (OIC 220/2025)
Health Statutes Amendment Act, 2025, SA 2025, c 10
- Section 47(1), (2)(a), (c), (d), (f), (g) and (i), (3), (4)(a) to (c), (6), (7)(a), (8) to (15), (17) to (25), (26)(a), (b) and (d), (27), (31) and (32)(b) to (d) in force July 1, 2025 (OIC221/2025)
Election Statutes Amendment Act, 2025, SA 2025, c 7
- Sections 1 to 8, 10 and 11 in force July 4, 2025 (OIC 211/2025)
British Columbia / Colombie-Britannique
Regulations / Règlements
British Columbia Regulations Bulletin, June 17, 2025:
Income Tax Act
| BC Reg 81/2025 | Amends BC Reg 243/2007 — Training Tax Credits Regulation |
Mineral Tenure Act
| BC Reg 80/2025 | Amends BC Reg 271/2007 — Mineral Land Reserve (No Mineral or Placer Claim Registrations) Regulation |
British Columbia Regulations Bulletin, June 24, 2025:
Budget Measures Implementation Act, 2025
| BC Reg 90/2025 | Amends BC Reg 275/2018 — Speculation and Vacancy Tax Regulation |
Carbon Tax Act
| BC Reg 87/2025 | Amends BC Reg 125/2008 — Carbon Tax Regulation |
Employment and Assistance Act
| BC Reg 86/2025 | Amends BC Reg 263/2002 — Employment and Assistance Regulation |
Employment and Assistance for Persons with Disabilities Act
| BC Reg 86/2025 | Amends BC Reg 265/2002 — Employment and Assistance for Persons with Disabilities Regulation |
Environmental Assessment Act
| BC Reg 82/2025 | Enacts Required Consent (Teẑtan Area Mining Projects) Regulation |
Motor Fuel Tax Act
| BC Reg 87/2025 | Amends BC Reg 414/85 — Motor Fuel Tax Regulation |
Property Transfer Tax Act
| BC Reg 88/2025 | Amends BC Reg 74/88 — Property Transfer Tax Regulation |
Small Business Venture Capital Act
| BC Reg 89/2025 | Amends BC Reg 390/98 — Small Business Venture Capital Regulation |
Speculation and Vacancy Tax Act
| BC Reg 90/2025 | Amends BC Reg 275/2018 — Speculation and Vacancy Tax Regulation |
Proclamations / Proclamations
British Columbia Regulations Bulletin, June 24, 2025:
Miscellaneous Statutes Amendment Act, 2025, SBC 2025, c 7
- Sections 78 to 85 in force June 20, 2025. (BC Reg 83/2025)
Manitoba / Manitoba
- No entries for this issue
New Brunswick / Nouveau-Brunswick
- No entries for this issue
Newfoundland and Labrador / Terre-Neuve-et-Labrador
- No entries for this issue
Northwest Territories / Territoires du Nord-Ouest
- No entries for this issue
Nova Scotia / Nouvelle-Ècosse
Regulations / Règlements
Nova Scotia Royal Gazette, Part II, June 13, 2025:
Natural Products Act
| NS Reg105/2025 | Chicken Farmers of Nova Scotia Regulations — amendment |
Regulated Health Professions Act
| NS Reg110/2025 | Pharmacy Regulations |
Proclamations / Proclamations
Nova Scotia Royal Gazette, Part II,June 13, 2025:
Regulated Health Professions Act,SNS 2023, c 15
- Sections 197 and 205, clauses 215(b) and 222(r), Section 223, clauses 225(e) and 227(a) and Sections 237 and 239 in force June 30, 2025. (NS Reg 111/2025)
Nunavut / Nunavut
- No entries for this issue
Ontario / Ontario
Regulations / Règlements
Environmental Protection Act
| O Reg120/25 | General — Waste Management, amending Reg 347 of RRO 1990 |
| O Reg119/25 | Registrations under Part II.2 of the Act — Waste Transportation Systems |
Ontario New Home Warranties Plan Act
| O Reg 128/25 | Administration of the Plan, amending Reg 892 of RRO 1990 |
Proposed Regulations / Projets de règlement
Connecting Care Act, 2019
June 19, 2025
The establishment of the French Language Health Planning
Centre / Centre de planification des services de santé en
français — Comments by August 3, 2025
Development Charges Act, 1997
June 23, 2025
Changes to O Reg 82/98 (General) under the Development
Charges Act, 1997 to Enable Use of the Non-Residential Building
Construction Price Index for London, and to Expand the Requirement
for Municipalities to Spend or Allocate 60 Percent of Money in
Development Charge Reserve Funds — Comments by July 23,
2025
Employment Standards Act, 2000
June 19, 2025< a
href="https://www.ontariocanada.com/registry/search.do?action=beginBasic"
target="_blank">
Temporary Help Agency and Recruiter Licensing Renewal Period
Consultation — Comments by August 1, 2025
Environmental Protection Act, RSO 1990
June 20, 2025
Expanding criteria for Voluntary Participants to exit the
Emissions Performance Standards (EPS) program — Comments by
July 20, 2025
June 20, 2025
Cleaner Transportation Fuels: Proposed Domestic Renewable
Content Requirement for Diesel Fuel — Comments by July 20,
2025
Occupational Health and Safety Act
June 17, 2025
Proposal for Amendments to Diving Operations Regulation (O
Reg 629/94) — Comments by June 23, 2025
Ontario Energy Board Act, 1998
June 16, 2025
Enhancing Transmission Capacity East of Toronto —
The Bowmanville to Greater Toronto Area (GTA) Transmission Line
— Comments by August 15, 2025
June 16, 2025
Enhancing Transmission Capacity Between Northern and
Southern Ontario — The Orangeville to Barrie Reconductoring
Project — Comments by August 15, 2025
June 16, 2025
Enhancing Transmission Capacity Between Northern and
Southern Ontario — The Barrie to Sudbury Transmission Lines
— Comments by August 15, 2025
June 16, 2025
Supporting Critical Transmission Infrastructure in
Southwestern Ontario — The Windsor to Lakeshore Transmission
Project — Comments by August 15, 2025
June 16, 2025
Enhancing Electricity Transmission Capacity in Northern
Ontario — The Greenstone Transmission Line — Comments
by August 15, 2025
Orders In Council
Electricity Act, 1998, SO 1998, c 15
- Energy for Generations: Ontario's Integrated Plan to Power the Strongest Economy in the G7 is approved on June 11, 2025 (OIC 801/2025)
- Directive to the Ontario Energy Board (OEB) is approved on June 11, 2025 (OIC802/2025)
- Directive to the Independent Electricity System Operator ("IESO") is approved on June 11, 2025 (OIC 803/2025)
Prince Edward Island / Île-du-Prince-Édouard
Regulations / Règlements
Prince Edward Island Royal Gazette, Part II, June 21, 2025:
Workers Compensation Act
| EC2025-606 | General Regulations, amendment |
Proclamations / Proclamations
Prince Edward Island Royal Gazette, Part I, June 21, 2025:
Survivorship Act, SPEI 2025, c 16
- Act in force August 2, 2025.
Trustee Act, SPEI 2025, c 18
- Act in force August 2, 2025.
Quebec / Québec
Règlements
Gazette officielle du Québec, Partie 2,18 juin 2025:
Code des professions
| Décret 681-2025 | Règlement sur les activités professionnelles qui peuvent être exercées par des personnes autres que des technologues en prothèses et appareils dentaires |
| Décret 682-2025 | Code de déontologie des technologues en prothèses et appareils dentaires |
| Décret 683-2025 | Règlement modifiant le Règlement sur les activités professionnelles pouvant être exercées par des personnes autres que des infirmières et des infirmiers |
| Décret 684-2025 | Règlement sur une activité professionnelle pouvant être exercée par un kinésiologue |
Gazette officielle du Québec, Partie 2, 25 juin 2025
Loi sur la qualité de
l'environnement
Loi sur certaines mesures permettant d'appliquer les lois en
matière d'environnement et de sécurité des
barrages
| Décret 719-2025 | Règlement sur l'encadrement d'activités sous la responsabilité des municipalités réalisées dans des milieux hydriques et sur des ouvrages de protection contre les inondations |
| Décret 720-2025 | Règlement modifiant le Règlement sur l'encadrement d'activités en fonction de leur impact sur l'environnement |
| Décret 721-2025 | Règlement sur les activités dans des milieux humides, hydriques et sensibles et modifiant le Code de gestion des matières résiduelles fertilisantes |
| Décret 723-2025 | Règlement sur les ouvrages de protection contre les inondations |
| Décret 749-2025 | Règlement modifiant le Règlement sur l'évacuation et le traitement des eaux usées des résidences isolées |
| Décret 750-2025 | Règlement modifiant le Règlement sur les exploitations agricoles |
| Décret 756-2025 | Règlement modifiant le Règlement sur le stockage et les centres de transfert de sols contaminés |
Loi sur la qualité de l'environnement
| Décret 722-2025 | Règlement modifiant le Règlement sur la compensation pour l'atteinte aux milieux humides et hydriques |
| Décret 724-2025 | Règlement modifiant le Règlement relatif à l'évaluation et l'examen des impacts sur l'environnement de certains projets |
| Décret 725-2025 | Règlement concernant les règles transitoires applicables en cas de changement à la délimitation des zones inondables et des zones de mobilité ainsi que celles applicables à la mise en Suvre des règlements instaurant un nouveau régime d'aménagement dans les zones inondables et encadrant les ouvrages de protection contre les inondations |
| Décret 741-2025 | Règlement modifiant le Règlement concernant le cadre d'autorisation de certains projets de transfert d'eau hors du bassin du fleuve Saint-Laurent |
| Décret 742-2025 | Règlement modifiant le Règlement sur les carrières et sablières |
| Décret 743-2025 | Règlement modifiant le Code de conception d'un système de gestion des eaux pluviales admissible à une déclaration de conformité |
| Décret 744-2025 | Règlement modifiant le Règlement sur la déclaration des prélèvements d'eau |
| Décret 745-2025 | Règlement modifiant le Règlement sur les effluents liquides des raffineries de pétrole |
| Décret 746-2025 | Règlement modifiant le Règlement sur l'enfouissement des sols contaminés |
| Décret 747-2025 | Règlement modifiant le Règlement sur l'enfouissement et l'incinération de matières résiduelles |
| Décret 748-2025 | Règlement modifiant le Règlement sur l'entreposage des pneus hors d'usage |
| Décret 751-2025 | Règlement modifiant le Règlement sur les fabriques de pâtes et papiers |
| Décret 752-2025 | Règlement modifiant le Règlement sur la gestion de la neige, des sels de voirie et des abrasifs |
| Décret 753-2025 | Règlement modifiant le Règlement sur le prélèvement des eaux et leur protection |
| Décret 754-2025 | Règlement modifiant le Règlement sur la protection des eaux contre les rejets des embarcations de plaisance |
| Décret 755-2025 | Règlement modifiant le Règlement sur la protection et la réhabilitation des terrains |
| Décret 757-2025 | Règlement modifiant le Règlement sur les usines de béton bitumineux |
| Décret 758-2025 | Règlement modifiant le Règlement concernant la valorisation de matières résiduelles |
Loi sur les espèces menacées ou vulnérables
| Décret 738-2025 | Règlement modifiant le Règlement sur les espèces floristiques menacées ou vulnérables et leurs habitats |
Loi sur les pesticides
| Décret 739-2025 | Règlement modifiant le Code de gestion des pesticides |
Loi sur les produits alimentaires
| Décret 740-2025 | Règlement modifiant le Règlement sur les aliments |
Loi sur la protection du consommateur
Loi protégeant les consommateurs contre l'obsolescence
programmée et favorisant la durabilité, la
réparabilité et l'entretien des
biens
| Décret 800-2025 | Règlement modifiant le Règlement d'application de la Loi sur la protection du consommateur |
Regulations
Gazette officielle du Québec, Part 2, June 18, 2025:
Professional Code
| OC 681-2025 | Regulation respecting the professional activities that may be engaged in by persons other than dental prosthesis and appliance technologists |
| OC 682-2025 | Code of Ethics of dental prosthesis and appliance technologists |
| OC 683-2025 | Regulation to amend the Regulation respecting the professional activities which may be performed by persons other than nurses |
| OC 684-2025 | Regulation respecting a professional activity that may be engaged in by kinesiologists |
Gazette officielle du Québec, Part 2, June 25, 2025:
Environment Quality Act
Act respecting certain measures enabling the enforcement of
environmental and dam safety legislation
| OC 719-2025 | Regulation respecting regulatory measures for activities under the responsibility of municipalities carried out in bodies of water and on flood protection works |
| OC 720-2025 | Regulation to amend the Regulation respecting the regulatory scheme applying to activities on the basis of their environmental impact |
| OC 721-2025 | Regulation respecting activities in wetlands, bodies of water and sensitive areas and amending the Fertilizing Residual Materials Management Code |
| OC 723-2025 | Flood Protection Works Regulation |
| OC 749-2025 | Regulation to amend the Regulation respecting waste water disposal systems for isolated dwellings |
| OC 750-2025 | Regulation to amend the Agricultural Operations Regulation |
| OC 756-2025 | Regulation to amend the Regulation respecting contaminated soil storage and contaminated soil transfer stations |
Environment Quality Act
| OC 722-2025 | Regulation to amend the Regulation respecting compensation for adverse effects on wetlands and bodies of water |
| OC 724-2025 | Regulation to amend the Regulation respecting the environmental impact assessment and review of certain projects |
| OC 725-2025 | Regulation providing the transitional rules that apply to boundary changes for flood zones and channel migration zones and to the implementation of regulations establishing a new development regime in flood zones and regulating flood protection works |
| OC 741-2025 | Regulation to amend the Regulation respecting the framework for authorization of certain projects to transfer water out of the St. Lawrence River Basin |
| OC 742-2025 | Regulation to amend the Regulation respecting sand pits and quarrie |
| OC 743-2025 | Regulation to amend the Design code of a storm water management system eligible for a declaration of compliance |
| OC 744-2025 | Regulation to amend the Regulation respecting the declaration of water withdrawals |
| OC 745-2025 | Regulation to amend the Regulation respecting the liquid effluents of petroleum refineries |
| OC 746-2025 | Regulation to amend the Regulation respecting the burial of contaminated soils |
| OC 747-2025 | Regulation to amend the Regulation respecting the landfilling and incineration of residual materials |
| OC 748-2025 | Regulation to amend the Regulation respecting used tire storage |
| OC 751-2025 | Regulation to amend the Regulation respecting pulp and paper mills |
| OC 752-2025 | Regulation to amend the Snow, Road Salt and Abrasives Management Regulation |
| OC 753-2025 | Regulation to amend the Water Withdrawal and Protection Regulation |
| OC 754-2025 | Regulation to amend the Regulation respecting the protection of waters from pleasure craft discharges |
| OC 755-2025 | Regulation to amend the Land Protection and Rehabilitation Regulation |
| OC 757-2025 | Regulation to amend the Regulation respecting hot mix asphalt plants |
| OC 758-2025 | Regulation to amend the Regulation respecting the reclamation of residual materials |
Act respecting threatened or vulnerable species
| OC 738-2025 | Regulation to amend the Regulation respecting threatened or vulnerable plant species and their habitats |
Pesticides Act
| OC 739-2025 | Regulation to amend the Pesticides Management Code |
Food Products Act
| OC 740-2025 | Regulation to amend the Regulation respecting food |
Consumer Protection Act
Act to protect consumers from planned obsolescence and to promote
the durability, repairability and maintenance of
goods
| OC 800-2025 | Regulation to amend the Regulation respecting the application of the Consumer Protection Act |
Projets de Règlement
Gazette officielle du Québec, Partie 2,25 juin 2025
Code civil du Québec
Loi visant à moderniser la profession notariale et à
favoriser l'accès à la justice
- Règlement sur l'exécution forcée du paiement d'une créance résultant de l'inexécution d'une obligation constatée dans un acte notarié
Loi sur les produits pétroliers
- Règlement modifiant le Règlement sur l'intégration de contenu à faible intensité carbone dans l'essence et le carburant diesel
Draft Regulations
Gazette officielle du Québec, Part 2, June 25, 2025:
Civil Code of Québec
Act to modernize the notarial profession and to promote access to
justice
- Regulation respecting the forced execution of the payment of a claim resulting from the non-performance of an obligation recorded in a notarial act
Petroleum Products Act
- Regulation to amend the Regulation respecting the integration of low-carbon-intensity fuel content into gasoline and diesel fuel
Ordres Ministériels
Gazette officielle du Québec, Partie 2, 25 juin 2025
Loi sur la qualité de l'environnement
| AM 2025 | Concernant l'approbation du tarif établi par Éco Entreprises Québec et RecycleMédias pour les contributions exigibles pour l'année 2025 pour les catégories de matières « contenants et emballages », «imprimés» et «journaux» — Arrêté 2025-1004 du ministre de l'Environnement, de la Lutte contre les changements climatiques, de la Faune et des Parcs |
Ministerial Orders
Gazette officielle du Québec, Part 2, June 25, 2025:
Environment Quality Act
| MO 2025 | Approval of the schedule established by Éco Entreprises Québec and RecycleMédias for the contributions payable for 2025 for the "containers and packaging", "printed matter" and "newspapers" classes of materials — Order 2025-1004 of the Minister of the Environment, the Fight Against Climate Change, Wildlife and Parks |
Avis
Gazette officielle du Québec, Partie 2, 18 juin 2025:
Commission des relations avec les citoyens
- Consultation générale — Sur le cahier de consultation intitulé «La planification de l'immigration au Québec pour la période 2026-2029»
Notices
Gazette officielle du Québec, Part 2, June 18, 2025:
Committee on Citizen Relations
- General consultation — On the document entitled "Planning of Immigration to Québec for the 2026-2029 Period"
Saskatchewan / Saskatchewan
Regulations / Règlements
Saskatchewan Gazette, Part II, June 13, 2025:
The Securities Act, 1988
| Sask Reg 44/2025 | The Securities Commission (Adoption of National Instruments) (MI 96-101) Amendment Regulations, 2025. |
Saskatchewan Gazette, Part II, June 20, 2025:
The Alcohol and Gaming Regulation Act, 1997
| Sask Reg 47/2025 | The Alcohol Control Amendment Regulations, 2025 |
Saskatchewan Cabinet Secretariat
The Alcohol and Gaming Regulation Amendment Act, 2025, SS 2025, c 1
- Act in force June 16, 2025. (OC 243/2025)
Notices / Avis
Saskatchewan Gazette, Part I, June 20, 2025:
The Speech-Language Pathologists and Audiologists Act
- Regulatory Bylaws amendments pursuant to The Speech-Language Pathologists and Audiologists Act
Yukon / Yukon
Regulations / Règlements
Yukon Gazette, Part II, June 15, 2025::
Yukon Government Carbon Price Rebate Act
| YOIC 2025/74 | Regulation to amend the Carbon Price Rebate General Regulation (2025) |
Business Corporations Act
| YOIC 2025/82 | Regulation to amend the Business Corporations Regulation (2025) |
Placer Mining Act
| YOIC 2025/94 | Regulation to amend the Placer Mining Land Use Regulation (Temporary Extension of Operation Duration) 2025 |
Quartz Mining Act
| YOIC 2025/95 | Regulation to amend the Quartz Mining Land Use Regulation (Temporary Extension of Exploration Program Duration) 2025 |
Waters Act
| YOIC 2025/96 | Temporary Authorization to Continue to Use Waters or Deposit Waste (Specified Placer Mining Operators) Regulation |
| YOIC 2025/97 | Temporary Authorization to Continue to Use Waters or Deposit Waste (Specified Quartz Mining Operators) Regulation |
Proclamations / Proclamations
Yukon Gazette, Part I, June 15, 2025:
Act to amend the Business Corporations Act (2024), SY 2024, c 13
- Act is proclaimed into force effective June 1, 2025, except:
- to the extent that it adds subsections 23.1(7), 23.3(2), 23.4(6), 23.5(9) and 23.6(1) to the Business Corporations Act, R.S.Y. 2002, c.20, section 4 of the Act to amend the Business Corporations Act (2024), S.Y. 2024, c.13, is proclaimed into force effective June 1, 2026. (OIC 2025/81)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
