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Terms of Use
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RHN Privacy Code
Table of Contents
Introduction
Summary of Principles
Scope and Application
Definitions
The REID HURST NAGY 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 and Employee Access to Personal Information
Principle 10 - Challenging Compliance
Additional Information
Frequently Asked Questions
Introduction [Back to top]
At REID HURST NAGY, respecting privacy is an important part of our commitment to our clients and employees. That is why we have developed The REID HURST NAGY Privacy Code. The REID HURST NAGY Privacy Code is a statement of principles and guidelines regarding the minimum requirements for the protection of personal information provided by REID HURST NAGY to its clients and employees. The objective of The REID HURST NAGY Privacy Code 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).
REID HURST NAGY will continue to review The REID HURST NAGY Privacy Code to make sure that it is relevant and remains current with changing industry standards, technologies and laws.
Summary of Principles [Back to top]
Principle 1 - Accountability
REID HURST NAGY is responsible for personal information under its control and shall designate one or more persons who are accountable for REID HURST NAGY's compliance with the following principles.
Principle 2 - Identifying Purposes for Collection of Personal Information
REID HURST NAGY 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 or employee are required for the collection, use, or disclosure of personal information, except where inappropriate.
Principle 4 - Limiting Collection of Personal Information
REID HURST NAGY shall limit the collection of personal information to that which is necessary for the purposes identified by REID HURST NAGY. REID HURST NAGY shall collect personal information by fair and lawful means.
Principle 5 - Limiting Use, Disclosure, and Retention of Personal Information
REID HURST NAGY 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.
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
REID HURST NAGY shall protect personal information by security safeguards appropriate to the sensitivity of the information.
Principle 8 - Openness Concerning Policies and Procedures
REID HURST NAGY shall make readily available to clients and employees specific information about its policies and procedures relating to the management of personal information.
Principle 9 - Client and Employee Access to Personal Information
REID HURST NAGY shall inform a client 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 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 or employee shall be able to address a challenge concerning compliance with the above principles to the designated person or persons accountable for REID HURST NAGY's compliance with The REID HURST NAGY Privacy Code.
Scope and Application [Back to top]
The ten principles that form the basis of The REID HURST NAGY Privacy Code are interrelated and REID HURST NAGY 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 REID HURST NAGY Privacy Code has been drafted to reflect personal information issues specific to REID HURST NAGY.
The scope and application of The REID HURST NAGY Privacy Code are as follows:
- The REID HURST NAGY Privacy Code applies to personal information collected, used, or disclosed by REID HURST NAGY in the course of commercial activities.
- The REID HURST NAGY Privacy Code applies to the management of personal information in any form, whether oral, electronic or written.
- The REID HURST NAGY Privacy Code does not impose any limits on the collection, use or disclosure of the following information by REID HURST NAGY:
(a) an employee's name, title or business address or telephone number;
(b) information that REID HURST NAGY collects, uses or discloses for journalistic, artistic or literary purposes and does not collect, use or disclose for any other purpose; or
(c) 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 REID HURST NAGY Privacy Code will not typically apply to information regarding REID HURST NAGY's corporate clients. However, such information may be protected by other REID HURST NAGY policies and practices and through contractual arrangements.
- The application of The REID HURST NAGY Privacy Code is subject to the requirements and provisions of the Personal Information Protection and Electronic Documents Act (Canada), the regulations enacted thereunder, and any other applicable legislation or regulation.
Definitions [Back to top]
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 REID HURST NAGY. Implied consent is consent that can reasonably be inferred from an individual's action or inaction.
client: An individual who purchases or otherwise acquires or uses any of REID HURST NAGY's products or services or otherwise provides personal information to REID HURST NAGY in the course of REID HURST NAGY's commercial activities.
disclosure: Making personal information available to a third party.
employee: An employee of, or independent contractor to, REID HURST NAGY.
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.
REID HURST NAGY: Reid Hurst Nagy, Certified General Accountants
third party: An individual or organization outside of REID HURST NAGY.
use: The treatment, handling, and management of personal information by and within REID HURST NAGY or by a third party with the knowledge and approval of REID HURST NAGY.
The REID HURST NAGY Privacy Code in Detail [Back to top]
Principle 1 - Accountability [Back to top]
REID HURST NAGY is responsible for personal information under its control and shall designate one or more persons who are accountable for REID HURST NAGY's compliance with the following principles.
1.1 Responsibility for compliance with the provisions of The REID HURST NAGY Privacy Code rests with the REID HURST NAGY Privacy Officer who can be reached at 604-273-9338 or via e-mail at privacy@rhncga.com. Other individuals within REID HURST NAGY may be delegated to act on behalf of The REID HURST NAGY Privacy Officer or to take responsibility for the day-to-day collection and/or processing of personal information.
1.2 REID HURST NAGY shall make known, upon request, the title of the person or persons designated to oversee REID HURST NAGY's compliance with The REID HURST NAGY Privacy Code.
1.3 REID HURST NAGY is responsible for personal information in its possession or control. REID HURST NAGY 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 REID HURST NAGY shall implement policies and procedures to give effect to The REID HURST NAGY Privacy Code, including:
(a) implementing procedures to protect personal information and to oversee REID HURST NAGY's compliance with The REID HURST NAGY Privacy Code;
(b) implementing procedures to receive and respond to complaints or inquiries;
(c) training and communicating to staff about REID HURST NAGY's policies and procedures; and
(d) developing information materials to explain REID HURST NAGY's policies and procedures.
Principle 2 - Identifying Purposes for Collection of Personal Information [Back to top]
REID HURST NAGY shall identify the purposes for which personal information is collected at or before the time the information is collected.
2.1 REID HURST NAGY collects personal information about our individual clients or prospective clients for the purposes of evaluating whether an engagement will be accepted or entered into, and providing professional advice and services to them. Usually the scope of advice and service is set out in detail in a formal engagement letter with our client.
2.2 As part of our client services these purposes include evaluating, monitoring and assessing the tax and accounting requirements of our clients, recommending changes to asset structures, recommending changes to liability provisions and risk management, recommending retainer of other consultants such as brokers, legal counsel and insurance agents, strategy consultations for items such as tax disputes and inter-jurisdictional arrangements.
2.3 REID HURST NAGY also collects information about individual shareholders, employees and directors of organizations in the course of providing services to our clients which are organizations. This information is collected as necessary to properly evaluate and plan the structure and activities of these organizations as mandated by our retainer with them. This information is not utilized to review or analyze the personal financial affairs of any of these individuals, unless that is the subject of a separate engagement.
2.4 If an individual client also is involved in organizations for which we are separately retained to provide services, REID HURST NAGY will use their personal information for the purpose of coordinating the collective financial affairs of the individual and these organizations, as well as cross-checking and verifying the accuracy and consistency of information relevant to both retainers.
2.5 If instructed by you, REID HURST NAGY will add individual client names and contact details to our client database, in order to allow us to send them newsletters, brochures, tax updates, details of forthcoming seminars and other materials relating to our general services. We understand that not all of our clients may wish to receive this type of material. If a client prefers that we do not send this type of material they can let us know by writing their engagement partner, and their contact details will then not be utilized in this fashion.
Further reference to "identified purposes" mean the purposes identified in this Principle.
2.6 REID HURST NAGY shall specify orally, electronically or in writing the identified purposes to the client 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 REID HURST NAGY who can explain the purposes.
2.7 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 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 [Back to top]
Personal Information
The knowledge and consent of a client 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, REID HURST NAGY shall use reasonable efforts to ensure that a client 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 or employee.
3.2 Generally, REID HURST NAGY shall seek consent to use and disclose personal information at the same time it collects the information. However, REID HURST NAGY 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 REID HURST NAGY may require clients 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 is required to fulfill the explicitly specified, and legitimate identified purposes.
3.4 In determining the appropriate form of consent, REID HURST NAGY shall take into account the sensitivity of the personal information and the reasonable expectations of its clients and employees.
3.5 The purchase or use of products and services by a client, or the acceptance of employment or benefits by an employee, may constitute implied consent for REID HURST NAGY to collect, use and disclose personal information for the identified purposes.
3.6 A client or employee may withdraw consent at any time, subject to legal or contractual restrictions and reasonable notice. Clients and employees may contact REID HURST NAGY for more information regarding the implications of withdrawing consent.
3.7 REID HURST NAGY 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 REID HURST NAGY 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 REID HURST NAGY 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 REID HURST NAGY may use or disclose personal information without knowledge or consent to a lawyer representing REID HURST NAGY, 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 [Back to top]
REID HURST NAGY shall limit the collection of personal information to that which is necessary for the purposes identified by REID HURST NAGY. REID HURST NAGY shall collect personal information by fair and lawful means.
4.1 REID HURST NAGY collects personal information primarily from its clients or employees.
4.2 REID HURST NAGY 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 [Back to top]
Information
REID HURST NAGY 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. REID HURST NAGY shall retain personal information only as long as necessary for the fulfillment of those purposes.
5.1 As a general rule, Reid Hurst Nagy only discloses personal information of our clients as instructed by them. However, there are a number of exceptions. Circumstances of disclosure without consent include:
(a) as permitted or required by applicable law (eg. compulsion by court order; investigation of suspected fraud).
(b) to defend our firm in proceedings arising from statements or opinions issued by us in the cause of our professional services (eg. negligence claim on an audit letter).
(c) to service providers in circumstances where we remain in control of the information (eg. IT outsourcing).
(d) to professional regulatory bodies, as required by legislation, rules, policies or codes governing our profession.
5.2 REID HURST NAGY may disclose personal information about its employees to respond to a request for a reference only when they have provided specific consent for this to occur. Personal information of employees can also be collected, used and disclosed without the individual's consent where required or permitted by applicable law. In other circumstances, the consent of the employee will be required for any use or disclosure of their personal information.
5.3 Only REID HURST NAGY's employees with a business need-to-know, or whose duties reasonably so require, are granted access to personal information about clients and employees.
5.4 REID HURST NAGY 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 or employee, REID HURST NAGY shall retain, for a period of time that is reasonably sufficient to allow for access by the client or employee, either the actual information or the rationale for making the decision.
5.5 REID HURST NAGY 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.
Principle 6 - Accuracy of Personal Information [Back to top]
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 REID HURST NAGY 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 or employee.
6.2 REID HURST NAGY shall update personal information about clients and employees as necessary to fulfill the identified purposes or upon notification by the individual.
Principle 7 - Security Safeguards [Back to top]
REID HURST NAGY shall protect personal information by security safeguards appropriate to the sensitivity of the information.
7.1 REID HURST NAGY 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 REID HURST NAGY 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 REID HURST NAGY's employees with access to personal information shall be required to respect the confidentiality of that information.
Principle 8 - Openness Concerning Policies and Procedures [Back to top]
REID HURST NAGY shall make readily available to clients and employees specific information about its policies and procedures relating to the management of personal information.
8.1 REID HURST NAGY shall make information about its policies and procedures easy to understand, including:
(a) the title and address of the person or persons accountable for REID HURST NAGY's compliance with The REID HURST NAGY Privacy Code and to whom inquiries and/or complaints can be forwarded;
(b) the means of gaining access to personal information held by REID HURST NAGY;
(c) a description of the type of personal information held by REID HURST NAGY, including a general account of its use; and
(d) a description of what personal information is made available to related organizations (e.g., subsidiaries).
8.2 REID HURST NAGY shall make available information to help clients and employees exercise control of the collection, use and/or disclosure of their personal information and, where applicable, privacy-enhancing services available from REID HURST NAGY.
Principle 9 - Client and Employee Access to Personal Information [Back to top]
Upon request, REID HURST NAGY shall inform a client 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 or employee shall be able to challenge the accuracy and completeness of the information and have it amended as appropriate.
9.1 Upon request, REID HURST NAGY shall afford clients 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, REID HURST NAGY may not be able to provide access to all the personal information that it holds about a client or employee. For example, REID HURST NAGY 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, REID HURST NAGY 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, REID HURST NAGY 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, REID HURST NAGY 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 or employee may be required to provide sufficient identification information to permit REID HURST NAGY 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 REID HURST NAGY 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, REID HURST NAGY 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 employees can obtain information or seek access to their individual files by contacting the REID HURST NAGY Privacy Officer.
Principle 10 - Challenging Compliance [Back to top]
A client or employee shall be able to address a challenge concerning compliance with the above principles to the designated person or persons accountable for REID HURST NAGY's compliance with The REID HURST NAGY Privacy Code.
10.1 REID HURST NAGY shall maintain procedures for addressing and responding to all inquiries or complaints from its clients and employees regarding REID HURST NAGY's handling of personal information.
10.2 REID HURST NAGY shall inform its clients 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 REID HURST NAGY Privacy Code may seek external advice where appropriate before providing a final response to individual complaints.
10.4 REID HURST NAGY shall investigate all complaints concerning compliance with The REID HURST NAGY Privacy Code. If a complaint is found to be justified, REID HURST NAGY shall take appropriate measures to resolve the complaint including, if necessary, amending its policies and procedures. A client or employee shall be informed of the outcome of the investigation regarding his or her complaint.
Additional Information [Back to top]
For more information regarding The REID HURST NAGY Privacy Code, please contact the REID HURST NAGY Privacy Officer at 604-273-9228 or via e-mail at privacy@rhncga.com.
Please visit the Privacy Commissioner of Canada's web site at www.privcom.gc.ca.
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