@charset "utf-8";/*!
 *
 * Version: v3.0.4
 *
 */
#sc-home h2, #sc-home h3 {
	background:url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAABICAYAAAA3Qp8tAAAAGXRFWHRTb2Z0d2FyZQBBZG9iZSBJbWFnZVJlYWR5ccllPAAAAENJREFUeNpi/v//PwMTAxCMEsQTjG8+fv3P9IeRjYGJmQEYfn8Z/zIwMf5nARF/GJj+MzKBWEDF/4DKGY8aG/8HCDAAVvwTiqZWWioAAAAASUVORK5CYII=) repeat-x left bottom!important;
	margin-bottom:5px;
	padding-bottom:2px;
	padding-left:3px;
	text-transform:uppercase
}
#sc-home ul {
	list-style-type:square;
	margin-bottom:25px;
	margin-left:18px
}
li.sc-che {
	list-style-image:url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAcAAAAGCAYAAAAPDoR2AAAAGXRFWHRTb2Z0d2FyZQBBZG9iZSBJbWFnZVJlYWR5ccllPAAAADhJREFUeNpiZGBg+A8EjAxQwMjICOczwQQYkACcD1QFpqAmoPCZGAgArLpAbCao0YwoqqF8gAADALarKevZhR07AAAAAElFTkSuQmCC)
}
#sc-box-msca, #sc-box-bf {
	outline-color:#295376
}
#sc-box-msca p, #sc-box-bf p {
	margin:0
}
#wb-core-in {
	padding-top:0
}
#archived {
	background-color:#F8EAEA;
	border:0
}
#archived h2 {
	background-color:transparent;
	color:#fff;
	margin:10px;
	padding:0
}
#archived p {
	margin-left:10px!important;
	margin-right:10px!important
}
.module-related ol, .module-menu-section ol {
	background-color:#F9F9F9;
	border:1px solid #CCC
}
.module-billboard ol, .module-related ol, .module-menu-section ol {
	margin:0;
	padding-left:30px
}
.module-billboard li, .module-related > ol, .module-menu-section > ol {
	margin-bottom:0;
	margin-top:1px!important
}
.module-related ol li:first-child, .module-menu-section ol li:first-child {
	border-top:0 none
}
div [class*=module-] li {
	margin-bottom:5px
}
.module-related ol li, .module-menu-section ol li a {
	padding:5px 10px
}
.module-related ol li, .module-menu-section ol li {
	border-top:1px dotted #D4D4D4;
	margin-bottom:0!important
}
div .module-alert, div .module-attention, div .module-note, div .module-info, div .module-question, div .module-answer, div .module-tool, div .module-inprogress, div .module-refer, div .module-summary, div .module-archive {
	background-image:url(../images/module.jpg)
}
div .module-info {
	outline:1px solid #325878
}
table.table-medium th {
	background-color:#5d5d5d
}
h1.background-accent, h2.background-accent, h3.background-accent, h4.background-accent, h5.background-accent, h6.background-accent {
	background-color:#5d5d5d!important;
	background-image:none!important
}
input.button-accent:disabled, input.button-accent.button-disabled, button.button-accent:disabled, button.button-accent.button-disabled, a.button-accent:disabled, a.button-accent.button-disabled {
	background-color:#5d5d5d;
	border-color:#333
}
a.button-disabled {
	background-color:#fff!important;
	border-color:#E1E1E1!important;
	cursor:default;
	font-style:italic!important
}
a.button-accent {
	background-color:#5d5d5d!important;
	border-color:#333!important;
	cursor:default;
	font-style:italic!important
}
.module-billboard > :first-child, .module-menu-section > :first-child, .module-table-contents > :first-child, .module-related > :first-child {
	background-color:#5d5d5d;
	background-image:none
}
.wb-sec-def h3.top-section a {
	background-color:#5D5D5D;
	background-image:none
}
.grey-center {
	background:url(../images/grey-line.png) repeat-y center top
}
@media only screen and (max-width : 769px) {
.mobile-off {
	background:transparent;
	height:0;
	overflow:hidden;
	position:absolute
}
}
@media only screen and (min-width : 768px) {
#map-canada ul {
	background-color:#fff;
	background-image:url(../images/carte-map/canada-eng.png);
	height:602px;
	margin:0 auto;
	overflow:hidden;
	padding:0;
	position:relative;
	width:700px;
	z-index:1
}
html:lang(fr) #map-canada ul {
	background-image:url(../images/carte-map/canada-fra.png)
}
#map-canada ul li {
	list-style-type:none;
	position:absolute
}
#map-canada ul li#map-ab {
	height:178px;
	width:104px
}
#map-canada ul li#map-bc {
	height:234px;
	width:139px
}
#map-canada ul li#map-mb {
	height:161px;
	width:109px
}
#map-canada ul li#map-nb {
	height:111px;
	width:123px
}
#map-canada ul li#map-nl {
	height:138px;
	width:188px
}
#map-canada ul li#map-nt {
	height:271px;
	width:174px
}
#map-canada ul li#map-ns {
	height:152px;
	width:137px
}
#map-canada ul li#map-nu {
	height:442px;
	width:330px
}
#map-canada ul li#map-on {
	height:204px;
	width:212px
}
#map-canada ul li#map-pe {
	height:65px;
	width:56px
}
#map-canada ul li#map-qc {
	height:238px;
	width:209px
}
#map-canada ul li#map-sk {
	height:169px;
	width:95px
}
#map-canada ul li#map-yt {
	height:168px;
	width:102px
}
#map-canada ul li a {
	background:transparent;
	color:#000;
	display:block;
	height:0;
	overflow:hidden;
	position:absolute;
	text-decoration:none;
	z-index:10
}
#map-canada ul li#map-ab a {
	background:url(../images/carte-map/ab-eng.png) no-repeat -700px 0;
	left:100px;
	padding-top:178px;
	top:320px;
	width:104px
}
html:lang(fr) #map-canada ul li#map-ab a {
	background-image:url(../images/carte-map/ab-fra.png)
}
#map-canada ul li#map-bc a {
	background:url(../images/carte-map/bc-eng.png) no-repeat -700px 0;
	left:2px;
	padding-top:234px;
	top:253px;
	width:139px;
	z-index:5
}
html:lang(fr) #map-canada ul li#map-bc a {
	background-image:url(../images/carte-map/bc-fra.png)
}
#map-canada ul li#map-mb a {
	background:url(../images/carte-map/mb-eng.png) no-repeat -700px 0;
	left:245px;
	padding-top:161px;
	top:352px;
	width:109px
}
html:lang(fr) #map-canada ul li#map-mb a {
	background-image:url(../images/carte-map/mb-fra.png)
}
#map-canada ul li#map-nb a {
	background:url(../images/carte-map/nb-eng.png) no-repeat -700px 0;
	left:464px;
	padding-top:111px;
	top:38px;
	width:123px
}
html:lang(fr) #map-canada ul li#map-nb a {
	background-image:url(../images/carte-map/nb-fra.png)
}
#map-canada ul li#map-nl a {
	background:url(../images/carte-map/nl-eng.png) no-repeat -700px 0;
	left:507px;
	padding-top:138px;
	top:299px;
	width:188px;
	z-index:20
}
html:lang(fr) #map-canada ul li#map-nl a {
	background-image:url(../images/carte-map/nl-fra.png)
}
#map-canada ul li#map-nt a {
	background:url(../images/carte-map/nt-eng.png) no-repeat -700px 0;
	left:92px;
	padding-top:271px;
	top:84px;
	width:174px
}
html:lang(fr) #map-canada ul li#map-nt a {
	background-image:url(../images/carte-map/nt-fra.png)
}
#map-canada ul li#map-ns a {
	background:url(../images/carte-map/ns-eng.png) no-repeat -700px 0;
	left:558px;
	padding-top:152px;
	top:14px;
	width:137px;
	z-index:5
}
html:lang(fr) #map-canada ul li#map-ns a {
	background-image:url(../images/carte-map/ns-fra.png)
}
#map-canada ul li#map-nu a {
	background:url(../images/carte-map/nu-eng.png) no-repeat -700px 0;
	left:174px;
	padding-top:442px;
	top:14px;
	width:330px;
	z-index:5
}
html:lang(fr) #map-canada ul li#map-nu a {
	background-image:url(../images/carte-map/nu-fra.png)
}
#map-canada ul li#map-on a {
	background:url(../images/carte-map/on-eng.png) no-repeat -700px 0;
	left:305px;
	padding-top:204px;
	top:397px;
	width:212px
}
html:lang(fr) #map-canada ul li#map-on a {
	background-image:url(../images/carte-map/on-fra.png)
}
#map-canada ul li#map-pe a {
	background:url(../images/carte-map/pe-eng.png) no-repeat -700px 0;
	left:560px;
	padding-top:65px;
	top:8px;
	width:56px
}
html:lang(fr) #map-canada ul li#map-pe a {
	background-image:url(../images/carte-map/pe-fra.png)
}
#map-canada ul li#map-qc a {
	background:url(../images/carte-map/qc-eng.png) no-repeat -700px 0;
	left:415px;
	padding-top:238px;
	top:299px;
	width:209px
}
html:lang(fr) #map-canada ul li#map-qc a {
	background-image:url(../images/carte-map/qc-fra.png)
}
#map-canada ul li#map-sk a {
	background:url(../images/carte-map/sk-eng.png) no-repeat -700px 0;
	left:165px;
	padding-top:169px;
	top:342px;
	width:95px
}
html:lang(fr) #map-canada ul li#map-sk a {
	background-image:url(../images/carte-map/sk-fra.png)
}
#map-canada ul li#map-yt a {
	background:url(../images/carte-map/yt-eng.png) no-repeat -700px 0;
	left:14px;
	padding-top:168px;
	top:143px;
	width:102px
}
html:lang(fr) #map-canada ul li#map-yt a {
	background-image:url(../images/carte-map/yt-fra.png)
}
* html #map-canada ul li#map-ab a {
	height:178px
}
* html #map-canada ul li#map-bc a {
	height:234px
}
* html #map-canada ul li#map-mb a {
	height:161px
}
* html #map-canada ul li#map-nb a {
	height:111px
}
* html #map-canada ul li#map-nl a {
	height:138px
}
* html #map-canada ul li#map-nt a {
	height:271px
}
* html #map-canada ul li#map-ns a {
	height:152px
}
* html #map-canada ul li#map-nu a {
	height:442px
}
* html #map-canada ul li#map-on a {
	height:204px
}
* html #map-canada ul li#map-pe a {
	height:65px
}
* html #map-canada ul li#map-qc a {
	height:238px
}
* html #map-canada ul li#map-sk a {
	height:169px
}
* html #map-canada ul li#map-yt a {
	height:168px
}
#map-canada ul li#map-ab a:hover, #map-canada ul li#map-bc a:hover, #map-canada ul li#map-mb a:hover, #map-canada ul li#map-nb a:hover, #map-canada ul li#map-nl a:hover, #map-canada ul li#map-nt a:hover, #map-canada ul li#map-ns a:hover, #map-canada ul li#map-nu a:hover, #map-canada ul li#map-on a:hover, #map-canada ul li#map-pe a:hover, #map-canada ul li#map-qc a:hover, #map-canada ul li#map-sk a:hover, #map-canada ul li#map-yt a:hover {
	background-position:0 0
}
#map-canada ul li span {
	background:transparent;
	height:0;
	overflow:hidden;
	position:absolute
}
}
#roeRotator.tabs-style-3 {
	-moz-border-radius:0;
	-webkit-border-radius:0;
	background:#eed;
	border:none;
	border-radius:0;
	padding:0!important
}
#roeRotator.tabs-style-3 .tabs {
	border-top:6px solid #fff;
	margin:0;
	padding:25px 0 0
}
#roeRotator.tabs-style-3 .tabs li a {
	color:#000!important;
	padding-bottom:10px;
	padding-top:10px
}
#roeRotator.tabs-style-3 .tabs li.active {
	top:0
}
#roeRotator.tabs-style-3 .tabs li a.active, #roeRotator.tabs-style-3 .tabs li a:hover {
	-moz-border-radius:6px 0 0 6px;
	-webkit-border-radius:6px 0 0 6px;
	background:#FB1!important;
	border:2px solid #fff;
	border-left:none;
	border-radius:6px 0 0 6px;
	border-right:none;
	color:#000!important;
	filter:alpha(opacity=100);
	opacity:100;
	padding-bottom:8px;
	padding-top:8px
}
#roeRotator.tabs-style-3 .tabs-content-pad {
	border:none;
	margin-bottom:0!important;
	padding-top:30px
}
#roeRotator.tabs-style-3 .tabs-content-pad h2 {
	margin-top:0
}
#roeRotator.tabs-style-3 .tabs-panel {
	background:#fff url(/eng/ei/images/roe_tut/ROE_steps_banner.jpg) no-repeat 0 top!important;
	border:1px solid #eed!important;
	border-right:1px solid #fff!important;
	border-top:none!important;
	color:#000;
	padding-top:10px
}
#roeRotator div.continue {
	border:1px solid #EED;
	margin-top:10px;
	overflow:hidden;
	padding-right:10px;
	text-align:right
}
.roeListing {
	background:#EED;
	margin:auto!important;
	padding:10px 5px 10px 50px !important
}
.roeListing li {
	list-style-image:url(/eng/ei/images/roe_tut/bullet.jpg);
	padding:3px
}
p.clickIcon {
	background:url(/eng/ei/images/roe_tut/ROE_icon_click.png) no-repeat top left;
	line-height:3em;
	padding-left:50px
}
p.callIcon {
	background:url(/eng/ei/images/roe_tut/ROE_icon_call.png) no-repeat top left;
	line-height:3em;
	padding:0 0 1px 50px
}
.roeHeaderImage {
	margin-top:5px
}
@media screen and (max-width:767px), screen and (max-device-width:767px) {
.roeHeaderImage {
	display:none!important
}
#wb-main-in h1.roeHeaderH1 {
	clip:auto;
	height:auto!important;
	margin:auto!important;
	overflow:visible!important;
	position:relative!important;
	width:auto!important
}
}
.step1 {
	/*background:url("/images/taxes/arrw1.png") left center no-repeat;*/
	padding:5px 5px 5px 25px;
	color:#383838;
	border-bottom:none;
	background-color:#ccc;
	padding-left:35px;
}
.step2 {
	/*background:url("/images/taxes/arrw2.png") left center no-repeat;*/
	padding:5px 5px 5px 25px;
	color:#383838;
	border-bottom:none;
	background-color:#ccc;
	padding-left:35px;
}
.step3 {
	/*background:url("/images/taxes/arrw3.png") left center no-repeat;*/
	padding:5px 5px 5px 25px;
	color:#383838;
	border-bottom:none;
	background-color:#ccc;
	padding-left:35px;
}
#soc-icon li.cra-tw {
	background:url(/styles/op-so/fegc-gcwu/theme-gcwu-fegc/images/sl_twitter.png) center right no-repeat;
	margin-right:2px;
	padding:10px 40px 10px 10px;
}
#soc-icon li.cra-yt {
	background:url(/styles/op-so/fegc-gcwu/theme-gcwu-fegc/images/sl_youtube.png) center right no-repeat;
	margin-right:2px;
	padding:10px 40px 10px 10px;
}
.no-js .wet-boew-formvalid {
	display: block;
}
#sc-home h3 {
	color: #555;
	font-weight: 700;
}
#gcwu-priorities {
	border-bottom:none;
}
legend {
	color:#000
}
legend:after {
	border-top:0;
}
}