body {
    font-family:arial;
    border:0px; 
    margin:0px; 
    height:100%; 
    width:100%; 
    line-height:1.2em; 
    font-size:0.8em; 
    color:#666666;
}
h1 {
    text-transform: uppercase;
    font-size:0.95em;
    font-weight:bold;
    color:#5C7593;
    margin:0px;
}
h2 {
    text-transform: capitalize;
    font-size:0.90em;
    font-weight:bold;
    color:#5C7593;
    margin:10px 0px 0px 0px;
}
h3 {
    font-size:0.90em;
    font-weight:bold;
    color:#5C7593;
    margin:0px;
}
p {
    margin-top:0px;
}
a {color:#666666; line-height:1.3em; font-size:1em;}
a:hover{color:#000000;}        
.clear {clear:both;}        
#page_container {width:100%; height:100%; text-align:center;background:url(../images/watermark.gif) no-repeat bottom left;}

/******************************************************************************************************************
*
* TOP SECTION
*
*******************************************************************************************************************/
#page_container #top_section_container {
    position:relative;
    width:870px; 
    height:106px;
    text-align:left;
    /* centering in firefox */
    margin-left:auto;
    margin-right:auto;
}

/*logo position*/
#page_container #top_section_container #logo {position:absolute; top:35px; left:-4px;}

/*navigation position*/
#navigation {float:right; width:520px;}
/*language selection define*/
#navigation #language {left:100px;visibility:show;}
#navigation #language ul {margin:0px; padding:0px;line-height:0px;}
#navigation #language ul li {list-style-type:none; float:left;}

/*language selection images*/
#navigation #language ul a {height:29px;}
#navigation #language ul #lang_fr a {
    margin:0px; 
    padding:0px; 
    display:block; 
    width:47px; 
    background:url(../images/navigation/lang_french.gif) no-repeat top left;
}
#navigation #language ul #lang_en a {display:block; width:47px; background:url(../images/navigation/lang_english.gif) no-repeat top left;}
/*language selection hover*/
#navigation #language ul #lang_fr a:hover,
#navigation #language ul #lang_en a:hover {background-position: bottom left;}

/*main nav define*/
#navigation #main_navigation #top_navigation {height:39px;}
#navigation #main_navigation {text-align:right;}
#navigation #main_navigation ul {margin:0px; padding:0px;}
#navigation #main_navigation ul li {list-style-type: none; float:left;}        
/*main nav images*/
#navigation #main_navigation ul a {height:29px;}
#navigation #main_navigation ul a div {position:absolute;top:-1000px;}
#navigation #main_navigation ul #nav_company a {display:block; width:82px; background:url(../images/navigation/company.gif) no-repeat top left;}
#navigation #main_navigation ul #nav_services a {display:block; width:78px; background:url(../images/navigation/services.gif) no-repeat top left;}
#navigation #main_navigation ul #nav_news-and-events a {display:block; width:116px; background:url(../images/navigation/news-and-events.gif) no-repeat top left;}
#navigation #main_navigation ul #nav_contact-us a {display:block; width:96px; background:url(../images/navigation/contact-us.gif) no-repeat top left;}        
/*main nav images rollover*/
#navigation #main_navigation ul #nav_company a:hover,
#navigation #main_navigation ul #nav_services a:hover,
#navigation #main_navigation ul #nav_news-and-events a:hover,
#navigation #main_navigation ul #nav_contact-us a:hover,
#navigation #main_navigation ul #nav_company .selected,
#navigation #main_navigation ul #nav_services .selected,
#navigation #main_navigation ul #nav_news-and-events .selected,
#navigation #main_navigation ul #nav_contact-us .selected {background-position: bottom left;}    

/*sub nav define*/
#navigation #main_navigation #sub_navigation {
    width:505px;
    margin-right:12px;
    position:relative;
}
#navigation #main_navigation #sub_navigation ul {margin:0px; padding:0px;}
#navigation #main_navigation #sub_navigation ul li {list-style-type: none;}
#navigation #main_navigation #sub_navigation a {height:25px;}
/*sub nav images*/
/*COMPANY*/
#navigation #main_navigation #sub_navigation #subnav_company {width:244px;margin-left:260px;}
#navigation #main_navigation #sub_navigation ul #sub_nav_our-team a {display:block; width:57px; background:url(../images/navigation/company-our-team.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_our-philosophy a {display:block; width:90px; background:url(../images/navigation/company-our-philosophy.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_partners a {display:block; width:55px; background:url(../images/navigation/company-partners.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_careers a {display:block; width:42px; background:url(../images/navigation/company-careers.gif) no-repeat top left;}
/*COMPANY ROLLOVER*/
#navigation #main_navigation #sub_navigation ul #sub_nav_our-team a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_our-philosophy a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_partners a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_careers a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_our-team .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_our-philosophy .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_partners .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_careers .selected {background-position: bottom left;}
/*SERVICES*/
#navigation #main_navigation #sub_navigation #subnav_services {display:block;width:399px;margin-left:105px;}
#navigation #main_navigation #sub_navigation ul #sub_nav_the-SR-and-ED-program a {display:block; width:110px; background:url(../images/navigation/services-the-SR-and-ED-program.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_outsourcing-your-SR-and-ED-claim a {display:block; width:177px; background:url(../images/navigation/services-outsourcing-your-SR-and-ED-claim.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_our-expertise a {display:block; width:81px; background:url(../images/navigation/services-our-expertise.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_faqs a {display:block; width:31px; background:url(../images/navigation/services-faqs.gif) no-repeat top left;}
/*SERVICES ROLLOVER*/
#navigation #main_navigation #sub_navigation ul #sub_nav_the-SR-and-ED-program a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_outsourcing-your-SR-and-ED-claim a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_our-expertise a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_faqs a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_the-SR-and-ED-program .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_outsourcing-your-SR-and-ED-claim .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_our-expertise .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_faqs .selected {background-position: bottom left;}
/*NEWS AND EVENTS*/
#navigation #main_navigation #sub_navigation #subnav_news-and-events {display:block;width:240px;margin-left:264px;}
#navigation #main_navigation #sub_navigation ul #sub_nav_newsletter a {display:block; width:61px; background:url(../images/navigation/news-and-events-newsletter.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_SR-and-ED-workshops a {display:block; width:106px; background:url(../images/navigation/news-and-events-SR-and-ED-workshops.gif) no-repeat top left;}
#navigation #main_navigation #sub_navigation ul #sub_nav_CRA-updates a {display:block; width:73px; background:url(../images/navigation/news-and-events-CRA-updates.gif) no-repeat top left;}
/*NEWS AND EVENTS ROLLOVER*/
#navigation #main_navigation #sub_navigation ul #sub_nav_newsletter a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_SR-and-ED-workshops a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_CRA-updates a:hover,
#navigation #main_navigation #sub_navigation ul #sub_nav_newsletter .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_SR-and-ED-workshops .selected,
#navigation #main_navigation #sub_navigation ul #sub_nav_CRA-updates .selected {background-position: bottom left;}

#navigation #main_navigation #sub_navigation div {
    width:505px;
    text-align:right;
    position:absolute;
    left:0px;
    top:0px;
}

/******************************************************************************************************************
*
* page title
*
*******************************************************************************************************************/
#page_container #page_title,
#page_container #body_container,
#page_container #footer_container {width:870px; margin-left:auto; margin-right:auto; margin-top:24px;}      
  
#page_container #page_title {text-align:right;}        
#body_container #body_wrapper .col {float:right; width:268px; text-align:left;}        
#body_container #body_wrapper .content_wrapper {border-right:1px solid #e0e0e0; padding-left:25px;}        
#body_container #body_wrapper .content_wrapper .text {
    font-family:times new roman;
    width:215px;
    padding-top:10px;
    font-size:1.1em;   
    line-height:1.3em;  
    color:#909090;
}   
#page_container #footer_container {
    text-align:left;
    font-family:arial;
    font-size:0.85em;
    padding-top:88px;
    padding-bottom:50px;
}        
#page_container #footer_container #footer_wrapper {padding-left:65px;}        
#page_container #footer_container a {text-decoration:none;}        
#page_container #footer_container a:hover {color:#000000;}    


/******************************************************************************************************************
*
* body container
*
*******************************************************************************************************************/
#body_container #body_wrapper #col_left, #body_container #body_wrapper #col_right {
    float:left;
    text-align:left;
}
#body_container #body_wrapper #col_left {
    width:231px;
}
#body_container #body_wrapper #col_left #col_left_wrapper {
    width:168px;
    text-align:left;
    margin-left:25px; 
}
#body_container #body_wrapper #col_right {
    width:639px;
}
#body_container #body_wrapper #col_right #col_right_wrapper {
    width:639px;
    margin-top:29px;
}

/******************************************************************************************************************
*
* left subnav
*
*******************************************************************************************************************/
#col_left_wrapper {
    border-top:10px solid #f3f3f3;
}
#subnav_left_title {
    font-family:arial;
    text-transform: uppercase;
    color:#002F64;
    font-size:0.85em;
    border-bottom:10px solid #f3f3f3;
    padding-top:34px;
    padding-bottom:12px;
}

#subnav_items {
    font-family:arial;
    font-size:0.85em;
    color:#666666;
    background-color:#f3f3f3;
    padding-bottom:50px;
}

#subnav_items ul {
    list-style-type: none;
    padding:0px;
    margin:0px;
}
#subnav_items ul li {
    position:relative;
    padding:5px 0px 5px 0px;
}
#subnav_items ul li a {
    text-decoration:none;
    margin-left:15px;
}
#subnav_items .selected a {
    color:#002F64;
    
}

/* bullets positioning on subnav */
#subnav_items .bullet {
    display:none;
    position:absolute;
    left:-15px;
    top:8px;
}
#subnav_items .selected .bullet {
    display:block;
}
#subnav_items .selected {
    background-color:#E1E1E1;
}

/******************************************************************************************************************
*
* left content
*
*******************************************************************************************************************/
#left_content #left_content_wrapper {
    margin-top:25px;
    font-size:0.85em;
}
#left_content #left_content_wrapper p {
    padding-left:15px;
}
#left_content #left_content_wrapper h1 {
    padding:8px 0px 8px 15px;
    border-top:1px solid #cfcfcf;
    border-bottom:1px solid #cfcfcf;
    font-size:1em;
}
#left_content #left_content_wrapper h2 {
    font-weight:bold;
    padding-left:15px;
    color:#666666;
    font-size:1em;
    margin-bottom:0px;
}
/******************************************************************************************************************
*
* body main content
*
*******************************************************************************************************************/
#col_right_wrapper a {
    color:#000000;
}

#col_right_wrapper table h3 {
    font-size:0.75em;
    font-weight:normal;
    margin:0px;
}
#col_right_wrapper table p, #col_right_wrapper table td {
    margin-top:0px;
    font-size:0.80em;
}

#col_right_wrapper table p, #col_right_wrapper table th {
    margin-top:0px;
    font-size:0.80em;
    text-align:left;
}

#col_right_wrapper p {
    line-height:1.3em;
}

/* contact pinchevsky bullet */
#left_content_wrapper {
    position:relative;
}

#left_content_wrapper .bullet {
    position:absolute;
    left:-15px;
    top:130px;
}