Ok, may I ask someone to comment on either document? Do you find them helpful? Would you like more or would you like me to stop? J. James M. Corbett Programmer / Analyst | Canada Revenue Agency | Agence du revenue du Canada 875 Heron Rd. Ottawa, On. K1A0L5 James.Corbett@xxxxxxxxxxxxx Telephone | Téléphone: (613) 941-1338 Facsimile | Télécopieur: (613) 941-2261 Government of Canada | Gouvernement du Canada