John Henry Broer, Certified General Accountant Privacy Code

John Henry Broer, Certified General Accountant Privacy Code

Table of Contents

Introduction

Summary of Principles

Scope and Application

Definitions

The John Henry Broer, Certified General Accountant Privacy Code in Detail

Principle 1 - Accountability

Principle 2 - Identifying Purposes for Collection of Personal Information

Principle 3 - Obtaining Consent for Collection, Use or Disclosure of Personal Information

Principle 4 - Limiting Collection of Personal Information

Principle 5 - Limiting Use, Disclosure, and Retention of Personal Information

Principle 6 - Accuracy of Personal Information

Principle 7 - Security Safeguards

Principle 8 - Openness Concerning Policies and Procedures

Principle 9 – Client, Customer and Employee Access to Personal Information

Principle 10 - Challenging Compliance

Additional Information

Introduction

At John Henry Broer, Certified General Accountant (JHB, CGA), respecting privacy is an important part of our commitment to our clients, customers and employees and that is why we have developed the JHB, CGA PRIVACY CODE (JHB PC). The JHB PC is a statement of principles and guidelines regarding the minimum requirements for the protection of personal information provided by JHB, CGA to its clients, customers and employees. The objective of the JHB PC is to promote responsible and transparent personal information management practices in a manner consistent with the provisions of the Personal Information Protection and Electronic Documents Act (Canada).

JHB, CGA will continue to review The JHB PC to make sure that it is relevant and remains current with changing industry standards, technologies and laws.

Summary of Principles

Principle 1 - Accountability

JHB, CGA is responsible for personal information under its control and shall designate one or more persons who are accountable for JHB, CGA’s compliance with the following principles.

Principle 2 - Identifying Purposes for Collection of Personal Information

JHB, CGA shall identify the purposes for which personal information is collected at or before the time the information is collected.

Principle 3 - Obtaining Consent for Collection, Use or Disclosure of Personal Information

The knowledge and consent of a client, customers, or employee are required for the collection, use, or disclosure of personal information, except where inappropriate.

Principle 4 - Limiting Collection of Personal Information

JHB, CGA shall limit the collection of personal information to that which is necessary for the purposes identified by JHB, CGA and shall collect personal information by fair and lawful means.

Principle 5 - Limiting Use, Disclosure, and Retention of Personal Information

JHB, CGA shall 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 or as is required to obtain information in the very unusual circumstance that an investigation is being frustrated due to non-cooperation.

Principle 6 - Accuracy of Personal Information

Personal information shall be as accurate, complete, and up to date as is necessary for the purposes for which it is to be used.

Principle 7 - Security Safeguards

JHB, CGA shall protect personal information by security safeguards appropriate to the sensitivity of the information.

Principle 8 - Openness Concerning Policies and Procedures

JHB, CGA shall make readily available to clients, customers and employees specific information about its policies and procedures relating to the management of personal information.

Principle 9 – client, customers, and Employee Access to Personal Information

JHB, CGA shall inform a client, customer, or employee of the existence, use, and disclosure of his or her personal information upon request and shall give the individual access to that information. A client, customers, or employee shall be able to challenge the accuracy and completeness of the information and have it amended as appropriate.

Principle 10 - Challenging Compliance

A client, customers, or employee shall be able to address a challenge concerning compliance with the above principles to the designated person or persons accountable for JHB, CGA’s compliance with JHB PC.

Scope and Application

The ten principles that form the basis of the JHB PC are interrelated and JHB, CGA shall adhere to the ten principles as a whole. Each principle must be read in conjunction with the accompanying commentary. As permitted by the Personal Information Protection and Electronic Documents Act (Canada), the commentary in The JHB PC has been drafted to reflect personal information issues specific to JHB, CGA.

The scope and application of the JHB PC are as follows:

- The JHB PC applies to personal information collected, used, or disclosed by JHB, CGA in the course of commercial activities.

- The JHB PC applies to the management of personal information in any form, whether oral, electronic or written.

- The JHB PC does not impose any limits on the collection, use or disclosure of information that JHB, CGA; collects, uses or discloses for journalistic, artistic or literary purposes and does not collect, use or disclose for any other purpose; or other information about the individual that is publicly available and is specified by regulation pursuant to the Personal Information Protection and Electronic Documents Act (Canada).

- The application of the JHB PC is subject to the requirements and provisions of the Personal Information Protection and Electronic Documents Act (Canada), the regulations enacted there under, and any other applicable legislation or regulation.

Definitions

Collection: The act of gathering, acquiring, recording, or obtaining personal information from any source, including third parties, by any means.

Consent: Voluntary agreement for the collection, use and disclosure of personal information for defined purposes. Consent can be either express or implied and can be provided directly by the individual or by an authorized representative. Express consent can be given orally, electronically or in writing, but is always unequivocal and does not require any inference on the part of JHB, CGA. Implied consent is consent that can reasonably be inferred from an individual’s action or inaction.

Client, customers,: An individual who purchases or otherwise acquires or uses any of JHB, CGA ’s services or otherwise provides personal information to JHB, CGA in the course of JHB, CGA ’s commercial activities.

Disclosure: Making personal information available to a third party.

Employee: An employee or independent contractor to JHB, CGA.

Personal information: Information about an identifiable individual, but does not include the name, title, business address or telephone number of an employee of an organization.

JHB, CGA: John Henry Broer, Certified General Accountant and all of its affiliates

Third party: An individual or organization outside of JHB, CGA.

Use: The treatment, handling, and management of personal information by and within JHB, CGA or by a third party with the knowledge and approval of JHB, CGA.

The JHB PC in Detail

Principle 1 - Accountability

JHB, CGA is responsible for personal information under its control and John Broer will be accountable for JHB, CGA’s compliance with the following principles.

1.1 Responsibility for compliance with the provisions of The JHB PC rests with John Broer who can be reached at 905.383.3441 or via jbroer@johnhenry.ca. Other individuals within JHB, CGA may be delegated to act on behalf of John Broer or to take responsibility for the day-to-day collection and/or processing of personal information.

1.2 JHB, CGA shall make known, upon request, the title of the person or persons designated to oversee JHB, CGA’s compliance with JHB PC.

1.3 JHB, CGA is responsible for personal information in its possession or control. JHB, CGA shall use contractual or other means to provide a comparable level of protection while information is being processed or used by a third party.

1.4 JHB, CGA shall implement policies and procedures to give effect to JHB, PC, including:

(a) Implementing procedures to protect personal information and to oversee JHB, CGA’s compliance with JHB PC;

(b) Implementing procedures to receive and respond to complaints or inquiries;

(d) Developing information materials to explain JHB, CGA’s policies and procedures.

Principle 2 - Identifying Purposes for Collection of Personal Information

JHB, CGA shall identify the purposes for which personal information is collected at or before the time the information is collected.

2.1 JHB, CGA collects personal information only for the following purposes:

o As required to perform its duties of tax preparation, remittance, discounting, and otherwise as required by CCRA and the client.

o To relate to the client offers or other information as JHB, CGA may deem to be in the client’s benefit however this will be limited to exclude the sale or distribution of Client information unless implicitly or explicitly authorised by such Client.

o Information any Client financial advisor may require and as explicitly allowed as indicated in the engagement letter.

Further reference to "identified purposes" mean the purposes identified in this Principle.

2.2 JHB, CGA shall specify orally, electronically or in writing the identified purposes to the client, customers, or employee at or before the time personal information is collected. Upon request, persons collecting personal information shall explain these identified purposes or refer the individual to a designated person within JHB, CGA who can explain the purposes.

2.3 When personal information that has been collected is to be used or disclosed for a purpose not previously identified, the new purpose shall be identified prior to use. Unless the new purpose is permitted or required by law, the consent of the client, customers, or employee will be acquired before the information will be used or disclosed for the new purpose.

Principle 3 - Obtaining Consent for Collection, Use or Disclosure of Personal Information

The knowledge and consent of a client, customers, or employee are required for the collection, use, or disclosure of personal information, except where inappropriate. In certain circumstances personal information can be collected, used, or disclosed without the knowledge and consent of the individual.

3.1 In obtaining consent, JHB, CGA shall use reasonable efforts to ensure that a client, customers, or employee is advised of the identified purposes for which personal information will be used or disclosed. The identified purposes shall be stated in a manner that can be reasonably understood by the client, customers, or employee.

3.2 Generally, JHB, CGA shall seek consent to use and disclose personal information at the same time it collects the information. However, JHB, CGA may seek consent to use and/or disclose personal information after it has been collected, but before it is used and/or disclosed for a new purpose.

3.3 JHB, CGA may require Clients and Customers to consent to the collection, use and/or disclosure of personal information as a condition of the supply of a product or service only if such collection, use and/or disclosure are required to fulfill the explicitly specified, and legitimate identified purposes.

3.4 In determining the appropriate form of consent, JHB, CGA shall take into account the sensitivity of the personal information and the reasonable expectations of its Clients and Customers and employees.

3.5 The purchase or use of products and services by a client, customers, or the acceptance of employment or benefits by an employee may constitute implied consent for JHB, CGA to collect, use and disclose personal information for the identified purposes.

3.6 A client, customers, or employee may withdraw consent at any time, subject to legal or contractual restrictions and reasonable notice. Clients and Customers and employees may contact JHB, CGA for more information regarding the implications of withdrawing consent.

3.7 JHB, CGA may collect or use personal information without knowledge or consent if it is clearly in the interests of the individual and consent cannot be obtained in a timely way, such as when the individual is seriously ill or mentally incapacitated.

3.8 JHB, CGA may collect, use or disclose personal information without knowledge or consent if seeking the consent of the individual might defeat the purpose of collecting, using or disclosing the information, such as in the investigation of a breach of an agreement or a contravention of a law.

3.9 JHB, CGA may collect, use or disclose personal information without knowledge or consent in the case of an emergency where the life, health or security of an individual is threatened.

3.10 JHB, CGA may use or disclose personal information without knowledge or consent to a lawyer representing JHB, CGA, to collect a debt, to comply with a subpoena, warrant or other court order, or as may be otherwise required or authorized by law.

Principle 4 - Limiting Collection of Personal Information

JHB, CGA shall limit the collection of personal information to that which is necessary for the purposes identified by JHB, CGA. JHB, CGA shall collect personal information by fair and lawful means.

4.1 JHB, CGA collects personal information primarily from its Clients and Customers or employees.

4.2 JHB, CGA may also collect personal information from other sources including credit bureaus, employers or personal references, or other third parties who represent that they have the right to disclose the information.

Principle 5 - Limiting Use, Disclosure, and Retention of Personal Information

JHB, CGA shall 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 or permitted by law or as is required to obtain information in the very unusual circumstance that an investigation is being frustrated due to non-cooperation.. JHB, CGA shall retain personal information only as long as necessary for the fulfillment of those purposes.

5.1 JHB, CGA may disclose a client, customer’s personal information to any financial advisors that the client has indicated.

5.2 Only JHB, CGA’s employees with a business need-to-know, or whose duties reasonably so require, are granted access to personal information about Clients and Customers and employees.

5.3 JHB, CGA shall keep personal information only as long as it remains necessary or relevant for the identified purposes or as required by law. Depending on the circumstances, where personal information has been used to make a decision about a client, customers, or employee, JHB, CGA shall retain, for a period of time that is reasonably sufficient to allow for access by the client, customers, or employee, either the actual information or the rationale for making the decision.

5.4 JHB, CGA shall maintain reasonable and systematic controls, schedules and practices for information and records retention and destruction which apply to personal information that is no longer necessary or relevant for the identified purposes or required by law to be retained. Such information shall be destroyed, erased or made anonymous.

5.5 Pubic Practitioners are generally allowed to collect use, and disclose personal information in their investigations without the consent of an individual only in those exceptional circumstances in which obtaining consent is impossible, impractical, or undesirable because it would frustrate the conduct of an investigation. In all other circumstances, Public Practitioners should obtain consent in compliance with the general obligations of PIPEDA.

Principle 6 - Accuracy of Personal Information

Personal information shall be as accurate, complete, and up-to-date as is necessary for the purposes for which it is to be used.

6.1 Personal information used by JHB, CGA shall be sufficiently accurate, complete, and up-to-date to minimize the possibility that inappropriate information may be used to make a decision about a client, customers, or employee.

6.2 John Henry Broer Certified General Accountant shall update personal information about Clients and Customers and employees as necessary to fulfill the identified purposes or upon notification by the individual.

Principle 7 - Security Safeguards

JHB, CGA shall protect personal information by security safeguards appropriate to the sensitivity of the information.

7.1 JHB, CGA shall protect personal information against such risks as loss or theft, unauthorized access, disclosure, copying, use, modification or destruction, through appropriate security measures, regardless of the format in which it is held.

7.2 JHB, CGA shall protect personal information disclosed to third parties by contractual agreements stipulating the confidentiality of the information and the purposes for which it is to be used.

7.3 All of JHB, CGA’s employees with access to personal information shall be required to respect the confidentiality of that information.

Principle 8 - Openness Concerning Policies and Procedures

JHB, CGA shall make readily available to Clients and Customers and employees specific information about its policies and procedures relating to the management of personal information.

8.1 JHB, CGA shall make information about its policies and procedures easy to understand, including:

(a) The title and address of the person or persons accountable for JHB, CGA’s compliance with the JHB PC and to whom inquiries and/or complaints can be forwarded;

(b) The means of gaining access to personal information held by JHB, CGA;

(d) A description of what personal information is made available to related organizations (e.g., subsidiaries).

8.2 JHB, CGA shall make available information to help Clients and Customers and employees exercise control of the collection, use and/or disclosure of their personal information and, where applicable, privacy-enhancing services available from JHB, CGA.

Principle 9 - client, customers, and Employee Access to Personal Information

Upon request, JHB, CGA shall inform a client, customers, or employee of the existence, use, and disclosure of his or her personal information and shall give the individual access to that information. A client, customers, or employee shall be able to challenge the accuracy and completeness of the information and have it amended as appropriate.

9.1 Upon request, JHB, CGA shall afford Clients and Customers and employees a reasonable opportunity to review the personal information in the individual’s file. Personal information shall be provided in understandable form within a reasonable time, and at minimal or no cost to the individual.

9.2 In certain situations, JHB, CGA may not be able to provide access to all the personal information that it holds about a client, customers, or employee. For example, JHB, CGA may not provide access to information if doing so would likely reveal personal information about a third party or could reasonably be expected to threaten the life or security of another individual. Also, JHB, CGA may not provide access to information if disclosure would reveal confidential commercial information, if the information is protected by solicitor-client privilege, if the information was generated in the course of a formal dispute resolution process, or if the information was collected in relation to the investigation of a breach of an agreement or a contravention of the laws of Canada or a province.

9.3 Upon request, JHB, CGA shall provide an account of the use and disclosure of personal information and, where reasonably possible, shall state the source of the information. In providing an account of disclosure, JHB, CGA shall provide a list of third parties to which it may have disclosed personal information about the individual when it is not possible to provide an actual list.

9.4 In order to safeguard personal information, a client, customers, or employee may be required to provide sufficient identification information to permit JHB, CGA to account for the existence, use and disclosure of personal information and to authorize access to the individual’s file. Any such information shall be used only for this purpose.

9.5 JHB, CGA shall promptly correct or complete any personal information found to be inaccurate or incomplete. Any unresolved differences as to accuracy or completeness shall be noted in the individual’s file. Where appropriate, JHB, CGA shall transmit to third parties having access to the personal information in question any amended information or the existence of any unresolved differences.

9.6 Clients and Customers and employees can obtain information or seek access to their individual files by contacting the JHB, CGA Privacy Officer.

Principle 10 - Challenging Compliance

10.1 JHB, CGA shall maintain procedures for addressing and responding to all inquiries or complaints from its Clients and Customers and employees regarding JHB, CGA’s handling of personal information.

10.2 JHB, CGA shall inform its Clients and Customers and employees about the existence of these procedures as well as the availability of complaint procedures.

10.3 The person or persons accountable for compliance with The JHB PC may seek external advice where appropriate before providing a final response to individual complaints.

10.4 John Henry Broer Certified General Accountant shall investigate all complaints concerning compliance with JHB PC. If a complaint is found to be justified, JHB, CGA shall take appropriate measures to resolve the complaint including, if necessary, amending its policies and procedures. A client, customers, or employee shall be informed of the outcome of the investigation regarding his or her complaint.

Additional Information

For more information regarding JHB PC, please contact the JHB, CGA Privacy Officer at 905.383.3441 or via jbroer@johnhenry.ca.

Please visit the Privacy Commissioner of Canada’s web site at www.privcom.gc.ca.