Privacy Policy

Context and Overview

• Policy prepared by: Gilmour Group Chartered Professional Accountants Inc. GGCPA
• Policy became operational on May 25th, 2018

Introduction

Gilmour Group Chartered Professional Accountants Inc. GGCPA needs to gather and use certain information about individuals. These can include personal tax clients, corporate tax clients, individual owners of corporate tax clients, trustees and beneficiaries of private trusts associated with other clients, suppliers, individual or corporate association members of organizations that either GGCPA or its staff are members of and other people whom GGCPA has a relationship with or may need to contact.

This policy describes how this personal data must be collected, handled and stored to meet the company’s data protection standards — and to comply with the law.

Why this policy exists

This data protection policy ensures Gilmour Group Chartered Professional Accountants Inc. GGCPA:

Data protection law

The European Union Data Protection Act 1998 describes how organizations—including Gilmour Group Chartered Professional Accountants Inc. GGCPA —must collect, handle and store personal information. These rules apply regardless of whether data is stored electronically, on paper or on other materials.

To comply with the law, personal information must be collected and used fairly, stored safely and not disclosed unlawfully. The Data Protection Act is underpinned by eight important principles. These say that personal data must:

1. Be processed fairly and lawfully
2. Be obtained only for specific, lawful purposes
3. Be adequate, relevant and not excessive
4. Be accurate and kept up to date
5. Not be held for any longer than necessary
6. Processed in accordance with the rights of data subjects
7. Be protected in appropriate ways
8. Not be transferred outside the European Economic Area (EEA), unless that country or territory also ensures an adequate level of protection

People, risks and responsibilities

This policy applies to:

It applies to all data that the company holds relating to identifiable individuals, even if that information technically falls outside of the Data Protection Act 1998. This can include:

• Names of individuals
• Postal addresses
• Email addresses
• Telephone numbers
• …plus, any other information relating to individuals

Data protection risks

This policy helps to protect Gilmour Group Chartered Professional Accountants Inc. GGCPA from some very real data security risks, including:

Responsibilities

Everyone who works for or with the Gilmour Group Chartered Professional Accountants Inc. GGCPA has some responsibility for ensuring data is collected, stored and handled appropriately. The key areas of responsibility:

• The board of directors is ultimately responsible for ensuring that the Gilmour Group Chartered Professional Accountants Inc. GGCPA meets its legal obligations.
• The Data Protection Officer is responsible for:
  • Keeping the board and senior management updated about data protection responsibilities, risks and issues.
  • Reviewing all data protection procedures and related policies, in line with an agreed schedule.
  • Arranging data protection training and advice for the people covered by this policy.
  • Handling data protection questions from staff and anyone else covered by this policy.
  • Dealing with requests from individuals to see the data the Gilmour Group Chartered Professional Accountants Inc. GGCPA about them (also called ‘subject access requests’).
  • Dealing with requests from the various federal and provincial governments and their agencies (for example Canada Revenue Agency, workers compensation board) to see the data the Gilmour Group Chartered Professional Accountants Inc. GGCPA about them (also called ‘government access requests’).
  • Checking and approving any contracts or agreements with third parties that may handle the company’s sensitive data.
• The IT Manager either inhouse or contract is responsible for:
  • Ensuring all systems, services and equipment used for storing data meet acceptable security standards.
  • Performing regular checks and scans to ensure security hardware and software is functioning properly.
  • Evaluating any third-party services, the company is considering using to store or process data. For instance, cloud computing services.
• The Marketing Manager is responsible for:
  • Approving any data protection statements attached to communications such as emails and letters.
  • Addressing any data protection queries from journalists or media outlets like newspapers.
  • Where necessary, working with other staff to ensure marketing initiatives abide by data protection principles.

General staff guidelines

• The only people able to access data covered by this policy should be those who need it for their work.
• Data should not be shared informally. When access to confidential information is required, employees can request it from their managers.
• Dealing with requests from individuals to see the data the Gilmour Group Chartered Professional Accountants Inc. GGCPA about them (also called ‘subject access requests’) will provide training to all staff to help them understand their responsibilities when handling data.
• Employees should keep all data secure, by taking sensible precautions and following the guidelines below.
• In particular, strong passwords must be used and they should never be shared.
• Personal data should not be disclosed to unauthorized people, either within the company or externally.
• Data should be regularly reviewed and updated if it is found to be out of date. If no longer required, it should be deleted and disposed of.
• Employees should request help from their manager or the data protection officer if they are unsure about any aspect of data protection.

Data storage

These rules describe how and where data should be safely stored. Questions about storing data safely can be directed to the IT Manager or Data Controller. When data is stored on paper, it should be kept in a secure place where unauthorized people cannot see it. These guidelines also apply to data that is usually stored electronically but has been printed out for some reason:

• When not required, the paper or files should be kept in a locked office.
• Data printouts should be shredded and disposed of securely when no longer required.

When data is stored electronically, it must be protected from unauthorized access, accidental deletion and malicious hacking attempts:

• Data should be protected by strong passwords that are changed regularly and never shared between employees.
• If data is stored on removable media (like a CD or DVD), these should be kept locked away securely when not being used.
• Data should only be stored on designated drives and servers and should only be uploaded to an approved cloud computing or data back up services.
• Servers containing personal data should be sited in a secure location, away from general office space.
• Data should be backed up frequently. Those backups should be tested regularly, in line with the company’s standard backup procedures.
• All servers and computers containing data should be protected by approved security software and a firewall.

Data use

Personal data is of no value to the staff Gilmour Group Chartered Professional Accountants Inc. GGCPA unless the organization can make use of it. However, it is when personal data is accessed and used that it can be at the greatest risk of loss, corruption or theft:

• When working with personal data, employees should ensure the screens of their computers are always locked when left unattended.
• Personal data should not be shared informally or with individuals for their own use outside of the current email distribution service.
• Data must be encrypted before being transferred electronically or transferred using a secure password and encryption protected data transfer service.

Data accuracy

The law requires the Gilmour Group Chartered Professional Accountants Inc. GGCPA take reasonable steps to ensure data is kept accurate and up to date. The more important it is that the personal data is accurate, the greater the effort the Gilmour Group Chartered Professional Accountants Inc. GGCPA should put into ensuring its accuracy. It is the responsibility of all staff who work with data to take reasonable steps to ensure it is kept as accurate and up to date as possible.

• Data will be held in as few places as necessary. Staff should not create any unnecessary additional data sets.
• Gilmour Group Chartered Professional Accountants Inc. GGCPA will make it easy for data subjects to update the information Gilmour Group Chartered Professional Accountants Inc. GGCPA holds about them.
• Data should be updated as inaccuracies are discovered.

Subject access requests

All individuals who are the subject of personal data held by the Gilmour Group Chartered Professional Accountants Inc. GGCPA are entitled to:

• Ask what information the organization holds about them and why.
• Ask how to gain access to it.
• Be informed how to keep it up to date.
• Be informed how the organization is meeting its data protection obligations.

If an individual contacts the organization requesting this information, this is called a subject access request. Subject access requests from individuals should be made by email, addressed to the data controller at info [at] gilmour [dot] ca. The data controller can supply a standard request form, although individuals do not have to use this. Individuals will be charged $50 per subject access request. The data controller will aim to provide the relevant data within 14 days. The data controller will always verify the identity of anyone making a subject access request before handing over any information.

Disclosing data for other reasons

In certain circumstances, the Data Protection Act allows personal data to be disclosed to law enforcement agencies without the consent of the data subject. Also, under the authority of taxation laws in Canada personal data can be disclosed to relevant taxation authorities. Under these circumstances, the Gilmour Group Chartered Professional Accountants Inc. GGCPA will disclose requested data. As well Gilmour Group Chartered Professional Accountants Inc. GGCPA is a regulated public Accounting firm and as such it must make available for inspection by the regulators files that contain private individual data. However, the data controller will ensure the request is legitimate, seeking assistance from the board and from the company’s legal advisers where necessary. Gilmour Group Chartered Professional Accountants Inc. GGCPA will also inform the individual that a request was made by a third party to access their data if that request is not in the normal process of maintaining Gilmour Group Chartered Professional Accountants Inc. GGCPA compliance with government regulation. To be more clear Gilmour Group Chartered Professional Accountants Inc. GGCPA will not inform the individual if the data is reviewed as part of a regularly scheduled inspection or of a government normal compliance confirmation procedures. Gilmour Group Chartered Professional Accountants Inc. GGCPA will inform the individual if either the regulatory authority or the taxation authorities make request for data that is not part of a regularly scheduled compliance activity such as filing a tax return or having an annual practice inspection.

Providing information

The Gilmour Group Chartered Professional Accountants Inc. GGCPA aims to ensure that individuals are aware that their data is being processed, and that they understand:

• How the data is being used
• How to exercise their rights

To these ends, the organization has created this privacy statement, setting out how data relating to individuals is used by the organization.