This privacy policy (the “Policy”) governs how Personal Information is collected, used, disclosed, and safeguarded by Frederick + Sherwin LLP (the “Company”) in the course of providing accounting, tax, and advisory services. The Company is committed to protecting the privacy of individuals whose information it handles, including clients, prospective clients, and website users (each, a “Client”).

This Policy is governed by the laws of the Province of Alberta and the federal laws of Canada applicable therein.

Collection of personal information

Personal information may include:

• Name, address, phone number, and email address;

• Social Insurance Number (SIN);

• Financial, banking, and employment information;

• Tax records, notices of assessment, and Canada Revenue Agency (“CRA”) correspondence;

• Business identification numbers, GST/HST numbers, and payroll data (where applicable); and

• Any additional information necessary to perform professional accounting services. (collectively, “Personal Information”)

The Company collects Personal Information from the Client when:

• The Client engages the Company for accounting, tax preparation, or advisory services;

• The Client submits information via the Company’s website, online forms, or email; and

• The Client provides documents or communicates with the Company for tax filings, financial planning, or compliance matters.

Use of personal information

The Company uses Client Personal Information for the following purposes:

• To provide professional accounting, tax preparation, financial planning, and advisory services;

• To communicate with the Client and respond to inquiries;

• To file and submit tax returns and documents to the CRA or other regulatory bodies;

• To comply with legal and professional obligations, including those set by CRA;

• To maintain internal records and client files; and

• To improve the Company’s service offerings and ensure quality control.

Storage and safeguarding of information

Personal Information is stored securely in physical and electronic formats. The Company uses appropriate security measures to protect against unauthorized access, alteration, disclosure, or destruction of Personal Information, including:

• Encrypted cloud storage systems;

• Secure client portals with password protection and access controls; and

• Firewalls, antivirus software, and secure email communication protocols.

The Company retains Personal Information only for as long as necessary to fulfill the identified purposes and to comply with applicable legal and regulatory requirements, including CRA and document retention guidelines.

Disclosure of information

The Company may disclose Personal Information:

• To the CRA and other governmental or regulatory authorities as required by law;

• To professional advisors, such as legal counsel or auditors, bound by confidentiality obligations;

• To third-party service providers engaged to support the delivery of services (e.g., secure cloud accounting platforms), provided they comply with applicable privacy laws; and

• With the Client’s consent, or as otherwise permitted or required by law.

The Company shall not sell, rent or share Personal Information to third parties.

Client rights

Under applicable privacy legislation, the Client has the right to:

• Access their Personal Information held by the Company;

• Request corrections to their Personal Information;

• Inquire about how their Personal Information is used or disclosed; and

• File a complaint with the Office of the Information and Privacy Commissioner of Alberta if concerns arise.

Requests should be sent to the contact provided in the Contact section of this website.

Notification of security breaches

Should the Company become aware of any data breaches where there exists a real risk of significant harm to the Client by way of their Personal Information have been compromised, the Company will, as required by law, notify the Information and Privacy Commissioner under the Freedom of Information and Protection of Privacy Act, together with any impacted Clients, as soon as feasible after the breach, so that steps may be taken to reduce any potential harm.

Consent

By providing Personal Information to the Company, the Client consents to its collection, use, and disclosure in accordance with this Policy and all applicable privacy legislation, including the Personal Information Protection Act of Alberta and Canada's Personal Information Protection and Electronic Documents Act.

The Client may withdraw consent at any time, subject to legal or contractual restrictions and reasonable notice. Withdrawal of consent may limit the Company’s ability to provide services.

Policy updates

The Company may update this Policy from time to time to reflect changes in practices, technology, or legal requirements. Continued use of the Company’s services constitutes acceptance of any updates.