We are responsible for Personal Information in our possession or custody, including Personal Information that we may transfer to third parties for processing. We will require our service providers to agree to contractual requirements that are consistent with our privacy and security policies. We will require that our service providers be prohibited from using Personal Information except for the specific purpose for which we supply it to them.
2. Identifying Purposes
Either before or at the time of collection, we will identify the purposes for which we plan to use the Personal Information. Depending upon the way in which the Personal Information is collected, this can be done orally or in writing. Fruitman Kates may use the information we collect for the following purposes:
-what personal information we are gathering or obtaining from all sources including third parties;
-why that personal information is necessary;
-how we handle and use it within our organization; and
-when, how and why we make personal information available to third parties outside of our organization (for example: Canada Revenue Agency)
Unless required by law, we will not use Personal Information for a new purpose without the knowledge and consent of the individual to whom the information relates.
Personal Information will only be collected, used or disclosed with the consent of the individual, except in certain circumstances permitted or required by law. The way in which we seek consent may vary depending upon the sensitivity of the information. We will obtain consent in all cases where the Personal Information involved is considered sensitive, such as income or health information.
Typically, we will seek consent for the use or discloser of Personal Information at the time of collection. However additional consent will be sought after the Personal Information has been collected if it is required for a new purpose.
In certain circumstances, obtaining consent would not be necessary. The federal Personal Information Protection and Electronic Documents Act and provincial privacy laws provide for exceptions where it is impossible or impractical to obtain consent.
4. Limiting Collection
We will collect Personal Information by fair and lawful means and will limit the amount any type of Personal Information we collect to that which is necessary for our identified purposes.
We may gather Personal Information form the following sources:
1. From you, during a meeting to gather the necessary Personal Information to perform the professional service you require. For example, your name, date of birth, marital status and social insurance number will be used in the preparation of your personal tax return.
2. From bankers, lawyers and other financial service representatives with whom you have a relationship and have given consent to them to provide personal information to us; or
3. From past interactions with us, for example, preparing federal corporate income tax returns for a corporation of which you are a shareholder.
5. Limiting Use, Disclosure and Retention
We will not use or disclose Personal Information for purposes other than those for which it was collected, except with the consent of the individual or as required by law. Specifically:
- to authenticate your identity;
- to prepare government filings (personal and corporate income tax returns);
- to advise you on specific financial and taxation issues.
We use your personal information to provide and market our services to you and to administer your account with us. If you advise us that you no longer wish to receive information about our services, we will not send any further material.
In accordance with professional regulations, our client files must periodically be reviewed by provincial practice inspectors and by other firm personnel to ensure that we have adhered to professional and firm standards. File reviewers are required to maintain confidentiality of client information.
We will retain client personal information for a reasonable time period as required by our Rules of Professional Conduct and terms of our professional liability insurance policy. When no longer required, client personal information will be disposed of in a secured manner.
We do not disclose your personal information to any third party to enable them to market their products or services. However, there are certain circumstances when we will disclose your personal information, for example:
- if you request that we provide information to a third party on your behalf;
-if we engage a third party to provide services to us;
-where it is necessary to establish or collect payment;
-if the information is already publicly available.
We will use our best efforts to ensure that Personal Information that is used on an on-going basis and information that is used to make a decision about an individual is as accurate, complete and up-to-date as necessary for the purpose for which it is to be used.
8. Individual Access
Upon written request, we will inform an individual of the existence, use and disclosure of his or her Personal Information and give him or her reasonable access to that information. We may deny access for legally permissible reasons such as situations where the information is prohibitively costly to provide, if it contains references to other individuals, or where it cannot be disclosed for legal, security or commercial proprietary reasons. We will advise the individual of any reason for denying an access request.
When an individual successfully demonstrates the inaccuracy or incompleteness of Personal Information held by us, we will correct or update the information as required.
9. Filing Inquiries and Complaints
We will investigate all written complaints and respond to all written inquiries. If we find a complaint to be justified, we will take appropriate measures to resolve it. To file an opt-out request, request access to your information, report incorrect information, file a complaint, please write to:
Fruitman Kates, Chartered Accountants
1055 Eglinton Avenue West
Toronto, Ontario M6C 2C9