Introduction

At Friesen Pankratz & Associates LLP, respecting privacy is an important part of our commitment to our clients and employees. That is why we have developed the Friesen Pankratz & Associates LLP Privacy Policy. The Friesen Pankratz & Associates LLP Privacy Policy is a statement of principles and guidelines regarding the minimum requirements for the protection of personal information provided by Friesen Pankratz & Associates LLP to its clients and employees. The objective of the Friesen Pankratz & Associates LLP Privacy Policy 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).

Friesen Pankratz & Associates LLP will continue to review the Friesen Pankratz & Associates LLP Privacy Policy to make sure that it is relevant and remains current with changing industry standards, technologies and laws. 

Summary of Principles

Principle 1 :: Accountability

Friesen Pankratz & Associates LLP is responsible for personal information under its control and shall designate one or more persons who are accountable for Friesen Pankratz & Associates LLP’s compliance with the following principles.

Principle 2 :: Identifying Purposes for Collection of Personal Information

Friesen Pankratz & Associates LLP 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

Friesen Pankratz & Associates LLP shall limit the collection of personal information to that which is necessary for the purposes identified by Friesen Pankratz & Associates LLP. Friesen Pankratz & Associates LLP shall collect personal information by fair and lawful means.

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

Friesen Pankratz & Associates LLP 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

Friesen Pankratz & Associates LLP shall protect personal information by security safeguards appropriate to the sensitivity of the information.

Principle 8 :: Openness Concerning Policies and Procedures

Friesen Pankratz & Associates LLP 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

Friesen Pankratz & Associates LLP 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 Friesen Pankratz & Associates LLP’s compliance with the Friesen Pankratz & Associates LLP Privacy Policy.

Scope and Application

The ten principles that form the basis of the Friesen Pankratz & Associates LLP Privacy Policy are interrelated and Friesen Pankratz & Associates LLP 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 Friesen Pankratz & Associates LLP Privacy Policy has been drafted to reflect personal information issues specific to Friesen Pankratz & Associates LLP.

The scope and application of the Friesen Pankratz & Associates LLP Privacy Policy are as follows:

  • The Friesen Pankratz & Associates LLP Privacy Policy applies to personal information collected, used, or disclosed by Friesen Pankratz & Associates LLP in the course of commercial activities.
  • The Friesen Pankratz & Associates LLP Privacy Policy applies to the management of personal information in any form, whether oral, electronic or written.
  • The Friesen Pankratz & Associates LLP Privacy Policy does not impose any limits on the collection, use or disclosure of the following information by Friesen Pankratz & Associates LLP:
  1. An employee’s name, title or business address or telephone number;
  2. Information that Friesen Pankratz & Associates LLP collects, uses or discloses for journalistic, artistic or literary purposes and does not collect, use or disclose for any other purpose; or
  3. 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 Friesen Pankratz & Associates LLP Privacy Policy will not typically apply to information regarding Friesen Pankratz & Associates LLP’s corporate clients. However, such information may be protected by other Friesen Pankratz & Associates LLP policies and practices and through contractual arrangements.
  • The application of the Friesen Pankratz & Associates LLP Privacy Policy 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

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 Friesen Pankratz & Associates LLP. 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 Friesen Pankratz & Associates LLP’s products or services or otherwise provides personal information to Friesen Pankratz & Associates LLP in the course of Friesen Pankratz & Associates LLP’s commercial activities.

Disclosure: Making personal information available to a third party.

Employee: An employee of or independent contractor to Friesen Pankratz & Associates LLP.

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.

Third Party: An individual or organization outside of Friesen Pankratz & Associates LLP.

Use: The treatment, handling, and management of personal information by and within Friesen Pankratz & Associates LLP or by a third party with the knowledge and approval of Friesen Pankratz & Associates LLP.

The Friesen Pankratz & Associates LLP Privacy Policy in Detail

Principle 1 :: Accountability

Friesen Pankratz & Associates LLP is responsible for personal information under its control and shall designate one or more persons who are accountable for Friesen Pankratz & Associates LLP’s compliance with the following principles.

Responsibility for compliance with the provisions of the Friesen Pankratz & Associates LLP Privacy Policy rests with the Friesen Pankratz & Associates LLP Privacy Officer who can be reached at (604) 854-3733 or via info@fpallp.com. Other individuals within Friesen Pankratz & Associates LLP may be delegated to act on behalf of the Friesen Pankratz & Associates LLP Privacy Officer or to take responsibility for the day-to-day collection and/or processing of personal information.

Friesen Pankratz & Associates LLP shall make known, upon request, the title of the person or persons designated to oversee Friesen Pankratz & Associates LLP’s compliance with the Friesen Pankratz & Associates LLP Privacy Policy.

Friesen Pankratz & Associates LLP is responsible for personal information in its possession or control. Friesen Pankratz & Associates LLP shall use contractual or other means to provide a comparable level of protection while information is being processed or used by a third party.

Friesen Pankratz & Associates LLP shall implement policies and procedures to give effect to the Friesen Pankratz & Associates LLP Privacy Policy, including:

  • Implementing procedures to protect personal information and to oversee Friesen Pankratz & Associates LLP’s compliance with the Friesen Pankratz & Associates LLP Privacy Policy;
  • Implementing procedures to receive and respond to complaints or inquiries;
  • Training and communicating to staff about Friesen Pankratz & Associates LLP’s policies and procedures; and
  • Developing information materials to explain Friesen Pankratz & Associates LLP’s policies and procedures.

Principle 2 :: Identifying Purposes for Collection of Personal Information

Friesen Pankratz & Associates LLP shall identify the purposes for which personal information is collected at or before the time the information is collected.

Friesen Pankratz & Associates LLP collects personal information for the following purposes:

  • Preparation of accounting engagements, income tax filings and other related services as arranged with clients from time to time
  • Regular internal business functions (correspondence, invoicing, etc.)
  • Focusing “client specific” distribution of information and marketing by Friesen Pankratz & Associates LLP to clients

Further reference to “identified purposes” means the purposes identified in this Principle.

Friesen Pankratz & Associates LLP 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 Friesen Pankratz & Associates LLP who can explain the purposes.

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 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.

In obtaining consent, Friesen Pankratz & Associates LLP 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.

Generally, Friesen Pankratz & Associates LLP shall seek consent to use and disclose personal information at the same time it collects the information. However, Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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.

In determining the appropriate form of consent, Friesen Pankratz & Associates LLP shall take into account the sensitivity of the personal information and the reasonable expectations of its clients and employees.

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 Friesen Pankratz & Associates LLP to collect, use and disclose personal information for the identified purposes.

A client or employee may withdraw consent at any time, subject to legal or contractual restrictions and reasonable notice. Clients and employees may contact Friesen Pankratz & Associates LLP for more information regarding the implications of withdrawing consent.

Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP may use or disclose personal information without knowledge or consent to a lawyer representing Friesen Pankratz & Associates LLP, 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

Friesen Pankratz & Associates LLP shall limit the collection of personal information to that which is necessary for the purposes identified by Friesen Pankratz & Associates LLP. Friesen Pankratz & Associates LLP shall collect personal information by fair and lawful means.

Friesen Pankratz & Associates LLP collects personal information primarily from its clients or employees.

Friesen Pankratz & Associates LLP 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

Friesen Pankratz & Associates LLP 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. Friesen Pankratz & Associates LLP shall retain personal information only as long as necessary for the fulfillment of those purposes.

Friesen Pankratz & Associates LLP may disclose a client’s personal information to financial institutions, creditors, CRA, WCB, etc. as arranged with the client and approved by the client. Information will not be disclosed without the client’s prior consent.

Friesen Pankratz & Associates LLP may disclose personal information about its employees to insurance and employee benefits administrators or others with the consent of the employee.

Only Friesen Pankratz & Associates LLP’s employees with a business need-to-know, or whose duties reasonably so require, are granted access to personal information about clients and employees.

Friesen Pankratz & Associates LLP 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, Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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

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

Personal information used by Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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

Friesen Pankratz & Associates LLP shall protect personal information by security safeguards appropriate to the sensitivity of the information.

Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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.

All of Friesen Pankratz & Associates LLP’s employees with access to personal information shall be required to respect the confidentiality of that information. 

Principle 8 :: Openness Concerning Policies and Procedures

Friesen Pankratz & Associates LLP shall make readily available to clients and employees specific information about its policies and procedures relating to the management of personal information.

Friesen Pankratz & Associates LLP shall make information about its policies and procedures easy to understand, including:

    • The title and address of the person or persons accountable for Friesen Pankratz & Associates LLP’s compliance with the Friesen Pankratz & Associates LLP Privacy Policy and to whom inquiries and/or complaints can be forwarded;
    • The means of gaining access to personal information held by Friesen Pankratz & Associates LLP;
  • A description of the type of personal information held by Friesen Pankratz & Associates LLP, including a general account of its use; and
  • A description of what personal information is made available to related organizations (e.g., subsidiaries).

Friesen Pankratz & Associates LLP 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 Friesen Pankratz & Associates LLP. 

Principle 9 :: Client and Employee Access to Personal Information

Upon request, Friesen Pankratz & Associates LLP 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.

Upon request, Friesen Pankratz & Associates LLP 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.

In certain situations, Friesen Pankratz & Associates LLP may not be able to provide access to all the personal information that it holds about a client or employee. For example, Friesen Pankratz & Associates LLP 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, Friesen Pankratz & Associates LLP 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.

Upon request, Friesen Pankratz & Associates LLP 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, Friesen Pankratz & Associates LLP 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.

In order to safeguard personal information, a client or employee may be required to provide sufficient identification information to permit Friesen Pankratz & Associates LLP 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.

Friesen Pankratz & Associates LLP 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, Friesen Pankratz & Associates LLP shall transmit to third parties having access to the personal information in question any amended information or the existence of any unresolved differences.

Clients and employees can obtain information or seek access to their individual files by contacting the Friesen Pankratz & Associates LLP Privacy Officer.

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 Friesen Pankratz & Associates LLP’s compliance with the Friesen Pankratz & Associates LLP Privacy Policy.

Friesen Pankratz & Associates LLP shall maintain procedures for addressing and responding to all inquiries or complaints from its clients and employees regarding Friesen Pankratz & Associates LLP’s handling of personal information.

Friesen Pankratz & Associates LLP shall inform its clients and employees about the existence of these procedures as well as the availability of complaint procedures.

The person or persons accountable for compliance with the Friesen Pankratz & Associates LLP Privacy Policy may seek external advice where appropriate before providing a final response to individual complaints.

Friesen Pankratz & Associates LLP shall investigate all complaints concerning compliance with the Friesen Pankratz & Associates LLP Privacy Policy. If a complaint is found to be justified, Friesen Pankratz & Associates LLP 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

For more information regarding the Friesen Pankratz & Associates LLP Privacy Policy, please contact the Friesen Pankratz & Associates LLP Privacy Officer at (604) 854-3733 or via info@fpallp.com.

Or you can visit the web sites of the Privacy Commissioner of Canada or the Privacy Commissioner of BC.