Templates are designed to smooth the process of the giving and reviewing of opinions, and to reduce the negotiations and difficulties that can delay transactions. The template opinions adopt a “less is more” drafting philosophy, favouring clear, concise and streamlined drafting, with assumptions and qualifications included only where necessary. The templates and related materials are provided as suggested precedent and reference resources only. They are not legal advice and should not be relied on as such. Users are responsible for determining the suitability of any template for their particular circumstances.