@charset "utf-8";

body {
	background-color: #fff;
	font-size: 62.5%;
	margin: 0;
	padding: 0;
}
body * {
	font-size: 100%;
}
h1, h2, h3, h4, h5, h6 {
	font-weight: normal;
}
p {
	margin-bottom: 1.1em;
	margin-top: 0;
}
#main p.lastNode {
	margin-bottom: 0;
}
a:link img, a:visited img {
	border: none;
}
div.clearFloat {
	clear: both;
	font-size: 0;
	height: 0;
	line-height: 0px;
}
li.clearFloat {
	clear: both;
}
ul.symbolList {
	display: inline;
	float: left;
	list-style-type: none;
	margin: 0;
	padding: 0;
}
.AbsWrap {
	position: relative;
	width: 100%;
}
.rowWrap {
	width: 100%;
}
#main {
	margin: 0 auto;
	width: 1004px;
}
#page {
	margin-left: 0px;
	margin-top: 0px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 1004px;
	padding-top: 0px;
	height: 1429px;
}
html > body #page {
	height: auto;
	min-height: 1430px;
}
#header {
	margin-left: 11px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 978px;
	padding-top: 0px;
	height: 239px;
}
html > body #header {
	height: auto;
	min-height: 238px;
}
#header1 {
	margin-left: 4px;
	margin-top: 4px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #000;
	width: 970px;
	padding-top: 0px;
	height: 69px;
}
html > body #header1 {
	height: auto;
	min-height: 70px;
}
#menu {
	margin-left: 10px;
	margin-top: 13px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 100%;
	padding-top: 0px;
	height: 41px;
}
html > body #menu {
	height: auto;
	min-height: 42px;
}
#home:link, #home:visited {
	margin-left: 29px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#home:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: none;
}
#home:hover, #home:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#home:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line {
	margin-left: 13px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line {
	height: auto;
	min-height: 17px;
}
#government-legisnation:link, #government-legisnation:visited {
	margin-left: 13px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#government-legisnation:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#government-legisnation:hover, #government-legisnation:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#government-legisnation:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line2 {
	margin-left: 13px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line2 {
	height: auto;
	min-height: 17px;
}
#firm-profile:link, #firm-profile:visited {
	margin-left: 14px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#firm-profile:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#firm-profile:hover, #firm-profile:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#firm-profile:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line3 {
	margin-left: 14px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line3 {
	height: auto;
	min-height: 17px;
}
#Links:link, #Links:visited {
	margin-left: 15px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#Links:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#Links:hover, #Links:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#Links:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line4 {
	margin-left: 13px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line4 {
	height: auto;
	min-height: 17px;
}
#faq:link, #faq:visited {
	margin-left: 17px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#faq:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#faq:hover, #faq:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#faq:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line5 {
	margin-left: 11px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line5 {
	height: auto;
	min-height: 17px;
}
#contacts:link, #contacts:visited {
	margin-left: 14px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#contacts:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#contacts:hover, #contacts:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#contacts:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line6 {
	margin-left: 13px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line6 {
	height: auto;
	min-height: 17px;
}
#tax-lawyer:link, #tax-lawyer:visited {
	margin-left: 12px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#tax-lawyer:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#tax-lawyer:hover, #tax-lawyer:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#tax-lawyer:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#Line7 {
	margin-left: 14px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #fff;
	border-left: 1px solid #fff;
	height: 17px;
	width: 1px;
}
html > body #Line7 {
	height: auto;
	min-height: 17px;
}
#video:link, #video:visited {
	margin-left: 15px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	font-weight: normal;
	text-decoration: none;
}
#video:visited {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#video:hover, #video:focus {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#video:active {
	color: #00e;
	font-weight: normal;
	text-decoration: underline;
}
#header2 {
	margin-left: 4px;
	margin-top: 0px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #682a05;
	width: 970px;
	padding-top: 0px;
	height: 159px;
}
html > body #header2 {
	height: auto;
	min-height: 160px;
}
#index_r2_c2 {
	margin-left: 30px;
	margin-top: 14px;
	display: inline;
	float: left;
	height: 128px;
	margin-bottom: 0;
	width: 505px;
}
#colwrap4 {
	float: right;
	margin-left: 0px;
	margin-top: 0px;
	width: 422px;
}
#header2-right {
	margin-right: 38px;
	margin-top: 14px;
	display: inline;
	float: right;
	margin-bottom: 0;
	width: 372px;
	padding-top: 0px;
	height: 134px;
}
html > body #header2-right {
	height: auto;
	min-height: 135px;
}
#make_a_volentary_discosure-block {
	margin-left: 6px;
	margin-top: 18px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 358px;
	padding-top: 0px;
	height: 40px;
}
html > body #make_a_volentary_discosure-block {
	height: auto;
	min-height: 41px;
}
.Txt_Make {
	font-family: Times New Roman, Times, serif;
	font-size: 240%;
	text-align: left;
	color: #fc0;
	line-height: 120%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 8px;
	margin-top: 3px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#index_r3_c7 {
	margin-left: 146px;
	margin-top: 14px;
	display: inline;
	float: left;
	height: 51px;
	margin-bottom: 0;
	width: 200px;
}
#content {
	margin-left: 11px;
	margin-top: 2px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 978px;
	padding-top: 0px;
	height: 709px;
	padding-bottom:8px;
}
html > body #content {
	height: auto;
	min-height: 708px;
}
#content-up {
	margin-left: 4px;
	margin-top: 3px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #eae8d1;
	border: 1px solid #ccc;
	width: 968px;
	padding-top: 0px;
	height: 347px;
}
html > body #content-up {
	height: auto;
	min-height: 346px;
}
#colwrap5 {
	float: left;
	margin-left: 0px;
	margin-top: 0px;
	width: 645px;
}
#content-up_left {
	margin-left: 30px;
	margin-top: 20px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 613px;
	padding-top: 0px;
	height: 319px;
}
html > body #content-up_left {
	height: auto;
	min-height: 318px;
}
#top-content {
	margin-left: 16px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #ebebe3;
	border: 1px solid #ccc;
	width: 580px;
	padding-top: 0px;
	height: 299px;
}
html > body #top-content {
	height: auto;
	min-height: 298px;
}
#tc-1 {
	margin-left: 13px;
	margin-top: 20px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 562px;
	padding-top: 0px;
	height: 47px;
}
html > body #tc-1 {
	height: auto;
	min-height: 48px;
}
.Txt_Welcome {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 250%;
	text-align: left;
	color: #000;
	line-height: 100%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 12px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
.Txt_CanadianTaxAmnesty {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 250%;
	text-align: left;
	color: #009;
	line-height: 100%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 6px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#tc-2 {
	margin-left: 11px;
	margin-top: 6px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 564px;
	padding-top: 0px;
	height: 149px;
}
html > body #tc-2 {
	height: auto;
	min-height: 150px;
}
#index_r7_c3 {
	margin-left: 12px;
	margin-top: 12px;
	display: inline;
	float: left;
	height: 109px;
	margin-bottom: 0;
	width: 156px;
}
#colwrap10 {
	float: left;
	margin-left: 0px;
	margin-top: 0px;
	width: 387px;
}
#tc-2_right {
	margin-left: 12px;
	margin-top: 10px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 375px;
	padding-top: 0px;
	height: 129px;
}
html > body #tc-2_right {
	height: auto;
	min-height: 130px;
}
.Txt_Rotfeisch {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 120%;
	text-align: left;
	color: #000;
	line-height: 117%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 7px;
	margin-top: 3px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 359px;
}
.Txt_By {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 120%;
	text-align: left;
	color: #000;
	line-height: 15px;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 5px;
	margin-top: 8px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 360px;
}
#tc-3 {
	margin-left: 13px;
	margin-top: 5px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 558px;
	padding-top: 0px;
	height: 59px;
}
html > body #tc-3 {
	height: auto;
	min-height: 60px;
}
.Txt_We {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 120%;
	text-align: left;
	color: #000;
	line-height: 140%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 7px;
	margin-top: 7px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 522px;
}
#colwrap7 {
	float: left;
	margin-left: 0px;
	margin-top: 0px;
	width: 312px;
}
#content-up-right {
	margin-left: 9px;
	margin-top: 20px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 301px;
	padding-top: 0px;
	height: 319px;
}
html > body #content-up-right {
	height: auto;
	min-height: 318px;
}
#index_r6_c6 {
	margin-left: 48px;
	margin-top: 11px;
	display: inline;
	float: left;
	height: 230px;
	margin-bottom: 0;
	width: 197px;
}
.Txt_David {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 130%;
	font-weight: bold;
	text-align: center;
	color: #672a05;
	line-height: 120%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 18px;
	margin-top: 17px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 257px;
}
#content-down {
	margin-left: 4px;
	margin-top: 4px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #8b7f71;
	border: 1px solid #666;
	width: 968px;
	padding-top: 0px;
	height: 347px;
	padding-bottom:10px;
}
html > body #content-down {
	height: auto;
	min-height: 346px;
}
#content-down_left_sub_block {
	margin-left: 46px;
	margin-top: 31px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #eae8d1;
	border: 1px solid #ccc;
	width: 473px;
	padding-top: 0px;
	/*height: 278px;*/
}
html > body #content-down_left_sub_block {
	height: auto;
	min-height: 277px;
}
#colwrap8 {
	float: left;
	margin-left: 0px;
	margin-top: 0px;
	width: 419px;
}
#content-down_right_sub_block {
	margin-left: 30px;
	margin-top: 31px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #000;
	border: 1px solid #ccc;
	width: 387px;
	padding-top: 0px;
	height: 286px;
}
html > body #content-down_right_sub_block {
	height: auto;
	min-height: 285px;
}
#testimonials {
	margin-left: 21px;
	margin-top: 16px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 235px;
	padding-top: 0px;
	height: 38px;
}
html > body #testimonials {
	height: auto;
	min-height: 39px;
}
.Txt_Our {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 250%;
	text-align: left;
	color: #fff;
	line-height: 100%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 11px;
	margin-top: 2px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#content2 {
	margin-left: 15px;
	margin-top: 19px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 356px;
	padding-top: 0px;
	height: 187px;
}
html > body #content2 {
	height: auto;
	min-height: 188px;
}
.Txt_David2 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 130%;
	text-align: justify;
	color: #fff;
	line-height: 130%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 12px;
	margin-top: 19px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 330px;
}
#Contact_Us_now:link, #Contact_Us_now:visited {
	margin-left: 230px;
	margin-top: 5px;
	display: inline;
	float: left;
	margin-bottom: 0;
	color: #f00;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 130%;
	font-weight: bold;
	text-decoration: underline;
}
#Contact_Us_now:visited {
	
	font-weight: normal;
	text-decoration: underline;
}
#Contact_Us_now:hover, #Contact_Us_now:focus {
	color: #9f0;
	font-weight: normal;
	text-decoration: underline;
}
#Contact_Us_now:active {
	color: #fff;
	font-weight: normal;
	text-decoration: underline;
}
#content22 {
	margin-left: 11px;
	margin-top: 5px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 978px;
	padding-top: 0px;
	height: 359px;
	padding-bottom:5px;
}
html > body #content22 {
	height: auto;
	min-height: 358px;
}
#content2-up-block {
	margin-left: 4px;
	margin-top: 5px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #eae8d1;
	border: 1px solid #ccc;
	width: 968px;
	padding-top: 0px;
	height: 347px;
	padding-bottom:5px;
}
html > body #content2-up-block {
	height: auto;
	min-height: 346px;
}
#colwrap9 {
	float: left;
	margin-left: 0px;
	margin-top: 0px;
	width: 619px;
}
#content2-up_left_block {
	margin-left: 15px;
	margin-top: 12px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 602px;
	padding-top: 0px;
	height: 317px;
	padding-bottom:5px;
}
html > body #content2-up_left_block {
	height: auto;
	min-height: 316px;
}
#content2_up_left2_block {
	margin-left: 14px;
	margin-top: 15px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 559px;
	padding-top: 0px;
	height: 249px;
}
html > body #content2_up_left2_block {
	height: auto;
	min-height: 248px;
}
.Txt_Conditions {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 180%;
	text-align: left;
	color: #662a05;
	line-height: 120%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 7px;
	margin-top: 14px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 539px;
}
.Txt_To {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 140%;
	text-align: left;
	color: #000;
	line-height: 147%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 7px;
	margin-top: 13px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 539px;
}
#colwrap10 {
	float: left;
	margin-left: 0px;
	margin-top: 0px;
	width: 338px;
}
#content2-up_right {
	margin-left: 10px;
	margin-top: 12px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border: 1px solid #ccc;
	width: 326px;
	padding-top: 0px;
	height: 317px;
	padding-bottom:14px;
}
html > body #content2-up_right {
	height: auto;
	min-height: 316px;
}
#content2-up_right_menu {
	margin-left: 10px;
	margin-top: 16px;
	display: inline;
	float: left;
	margin-bottom: 0;
	/*border: 1px solid #ccc;*/
	width: 303px;
	padding-top: 0px;
	height: 279px;
}
html > body #content2-up_right_menu {
	height: auto;
	min-height: 278px;
}
.Txt_Updated {
	font-family: Times New Roman, Times, serif;
	font-size: 200%;
	text-align: left;
	color: #000;
	line-height: 120%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 7px;
	margin-top: 7px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#Line8 {
	margin-left: 9px;
	margin-top: 4px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #333;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#Amalgamation {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 8px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#Amalgamation :link, #Amalgamation :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#Amalgamation :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#Amalgamation :hover, #Amalgamation :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Amalgamation :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line9 {
	margin-left: 8px;
	margin-top: 7px;
	display: inline;
	float: left;
	margin-bottom: 0;
	background-color: #333;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#bankruptcy {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 9px;
	margin-top: 8px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#bankruptcy :link, #bankruptcy :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#bankruptcy :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#bankruptcy :hover, #bankruptcy :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#bankruptcy :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line10 {
	margin-left: 9px;
	margin-top: 7px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border-bottom: 1px solid #999;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#canadian-residence {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 8px;
	margin-top: 7px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#canadian-residence :link, #canadian-residence :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#canadian-residence :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#canadian-residence :hover, #canadian-residence :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#canadian-residence :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line11 {
	margin-left: 9px;
	margin-top: 10px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border-bottom: 1px solid #999;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#capital-gain-tax {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 8px;
	margin-top: 8px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#capital-gain-tax :link, #capital-gain-tax :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#capital-gain-tax :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#capital-gain-tax :hover, #capital-gain-tax :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#capital-gain-tax :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line12 {
	margin-left: 9px;
	margin-top: 6px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border-bottom: 1px solid #999;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#civil-penalties {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 8px;
	margin-top: 10px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#civil-penalties :link, #civil-penalties :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#civil-penalties :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#civil-penalties :hover, #civil-penalties :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#civil-penalties :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line13 {
	margin-left: 10px;
	margin-top: 11px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border-bottom: 1px solid #999;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#claw-back {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 9px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#claw-back :link, #claw-back :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#claw-back :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#claw-back :hover, #claw-back :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#claw-back :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line14 {
	margin-left: 10px;
	margin-top: 10px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border-bottom: 1px solid #999;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#claw-back2 {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 9px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#claw-back2 :link, #claw-back2 :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#claw-back2 :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#claw-back2 :hover, #claw-back2 :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#claw-back2 :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#Line15 {
	margin-left: 9px;
	margin-top: 9px;
	display: inline;
	float: left;
	margin-bottom: 0;
	border-bottom: 1px solid #999;
	width: 289px;
	height: 1px;
	overflow: hidden;
}
#cross-border-transaction {
	color: #000;
	font-weight: normal;
	font-family: Georgia, Times New Roman, Times, serif;
	font-size: 120%;
	margin-left: 9px;
	margin-top: 7px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
#cross-border-transaction :link, #cross-border-transaction :visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#cross-border-transaction :visited {
	color: #551a8b;
	font-weight: normal;
	text-decoration: underline;
}
#cross-border-transaction :hover, #cross-border-transaction :focus {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#cross-border-transaction :active {
	color: #00e;
	font-weight: normal;
	text-decoration: none;
}
#footer {
	margin-left: 11px;
	margin-top: 10px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 980px;
	padding-top: 0px;
	height: 73px;
}
html > body #footer {
	height: auto;
	min-height: 74px;
}
#left-footer-_content {
	margin-left: 28px;
	margin-top: 10px;
	display: inline;
	float: left;
	margin-bottom: 0;
	width: 872px;
	padding-top: 0px;
	height: 52px;
}
html > body #left-footer-_content {
	height: auto;
	min-height: 53px;
}
#video2:link, #video2:visited {
	margin-right: 65px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#video2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#video2:hover, #video2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#video2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line16 {
	margin-right: 16px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line16 {
	height: auto;
	min-height: 17px;
}
#tax-lawyer2:link, #tax-lawyer2:visited {
	margin-right: 21px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#tax-lawyer2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#tax-lawyer2:hover, #tax-lawyer2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#tax-lawyer2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line17 {
	margin-right: 19px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line17 {
	height: auto;
	min-height: 17px;
}
#contacts2:link, #contacts2:visited {
	margin-right: 17px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#contacts2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#contacts2:hover, #contacts2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#contacts2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line18 {
	margin-right: 15px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line18 {
	height: auto;
	min-height: 17px;
}
#faq2:link, #faq2:visited {
	margin-right: 14px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#faq2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#faq2:hover, #faq2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#faq2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line19 {
	margin-right: 18px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line19 {
	height: auto;
	min-height: 17px;
}
#Links2:link, #Links2:visited {
	margin-right: 19px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#Links2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Links2:hover, #Links2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Links2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line20 {
	margin-right: 16px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line20 {
	height: auto;
	min-height: 17px;
}
#firm-profile2:link, #firm-profile2:visited {
	margin-right: 25px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#firm-profile2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#firm-profile2:hover, #firm-profile2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#firm-profile2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line21 {
	margin-right: 15px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line21 {
	height: auto;
	min-height: 17px;
}
#government-legisnation2:link, #government-legisnation2:visited {
	margin-right: 24px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#government-legisnation2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#government-legisnation2:hover, #government-legisnation2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#government-legisnation2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#Line22 {
	margin-right: 18px;
	margin-top: 4px;
	display: inline;
	float: right;
	margin-bottom: 0;
	border-left: 1px solid #000;
	height: 17px;
	width: 1px;
}
html > body #Line22 {
	height: auto;
	min-height: 17px;
}
#home2:link, #home2:visited {
	margin-right: 23px;
	margin-top: 10px;
	display: inline;
	float: right;
	margin-bottom: 0;
	color: #000;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	font-weight: normal;
	text-decoration: none;
}
#home2:visited {
	color: #000;
	font-weight: normal;
	text-decoration: none;
}
#home2:hover, #home2:focus {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
#home2:active {
	color: #000;
	font-weight: normal;
	text-decoration: underline;
}
.Txt_Copyright {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 110%;
	text-align: left;
	color: #000;
	line-height: 120%;
	padding-bottom: 2px;
	padding-top: 1px;
	margin-left: 98px;
	margin-top: 6px;
	display: inline;
	float: left;
	margin-bottom: 0;
}
.a
{
	font-family:Arial, Helvetica, sans-serif; font-size:24px; color:#FFF;
}
.b
{
	font-family: Georgia, "Times New Roman", Times, serif; font-size:12px; color:#000; font-style:normal; text-decoration:none;
	
	}