THE OVERES AND COMPANY, PRIVACY CODE

Table of Contents
Introduction
Summary of Principles
Scope and Application
Definitions
The Overes and Company, CPA 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
Introduction
At Overes and Company, respecting privacy is an important part of our commitment to our clients and
employees. That is why we have developed The Overes and Company Privacy Code. The Overes and
Company Privacy Code is a statement of principles and guidelines regarding the minimum requirements
for the protection of personal information provided by Overes and Company to its clients and employees.
The objective of The Overes and Company 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).
Overes and Company will continue to review The Overes and Company Privacy Code to make sure that it
is relevant and remains current with changing industry standards, technologies and laws.
Summary of Principles
Principle 1 – Accountability
Overes and Company is responsible for personal information under its control and shall designate one or
more persons who are accountable for Overes and Company compliance with the following principles.
Principle 2 – Identifying Purposes for Collection of Personal Information
Overes and Company 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
Overes and Company shall limit the collection of personal information to that which is necessary for the
purposes identified by Overes and Company. Overes and Company shall collect personal information by
fair and lawful means.
Principle 5 – Limiting Use, Disclosure, and Retention of Personal Information
Overes and Company 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
Overes and Company shall protect personal information by security safeguards appropriate to the
sensitivity of the information.
Principle 8 – Openness Concerning Policies and Procedures
Overes and Company 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
Overes and Company 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 Overes and Company compliance with The Overes
and Company, Privacy Code.
Scope and Application
The ten principles that form the basis of The Overes and Company Privacy Code are interrelated and
Overes and Company 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 Overes and Company Privacy Code has been
drafted to reflect personal information issues specific to Overes and Company.
The scope and application of The Overes and Company Privacy Code are as follows:
– The Overes and Company Privacy Code applies to personal information collected, used, or disclosed by
Overes and Company in the course of commercial activities.
– The Overes and Company Privacy Code applies to the management of personal information in any form,
whether oral, electronic or written.
– The Overes and Company Privacy Code does not impose any limits on the collection, use or disclosure
of the following information by Overes and Company:
(a) an employee’s name, title or business address or telephone number;
(b) information that Overes and Company 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 Overes and Company Privacy Code will not typically apply to information regarding Overes and
Company’s corporate clients. However, such information may be protected by other Overes and
Company policies and practices and through contractual arrangements.
– The application of The Overes and Company 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
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 Overes and Company. 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 Overes and Company products
or services or otherwise provides personal information to Overes and Company in the course of Overes
and Company’s commercial activities.
Disclosure: Making personal information available to a third party.
Employee: An employee of or independent contractor to Overes and Company.
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 Overes and Company.
Use: The treatment, handling, and management of personal information by and within Overes and Company
or by a third party with the knowledge and approval of Overes and Company.
The Overes and Company Privacy Code in Detail
Principle 1 – Accountability
Overes and Company is responsible for personal information under its control and shall designate one
or more persons who are accountable for Overes and Company compliance with the following
principles.
1.1 Responsibility for compliance with the provisions of The Overes and Company Privacy Code rests with
the Overes and Company Privacy Officer who can be reached at 604-506-8601 or via
rick@overesandco.com. Other individuals within Overes and Company, CPA may be delegated to act
on behalf of The Overes and Company Privacy Officer or to take responsibility for the day-to-day collection
and/or processing of personal information.
1.2 Overes and Company shall make known, upon request, the title of the person or persons designated
to oversee Overes and Company compliance with The Overes and Company Privacy Code.
1.3 Overes and Company is responsible for personal information in its possession or control. Overes and
Company 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 Overes and Company shall implement policies and procedures to give effect to The Overes and
Company Privacy Code, including:
(a) implementing procedures to protect personal information and to oversee Overes and Company’s
compliance with The Overes and Company Privacy Code;
(b) implementing procedures to receive and respond to complaints or inquiries;
(c) training and communicating to staff about Overes and Company’s policies and procedures; and
(d) developing information materials to explain Overes and Company’s policies and procedures.
Principle 2 – Identifying Purposes for Collection of Personal Information
Overes and Company shall identify the purposes for which personal information is collected at or
before the time the information is collected.
2.1. Overes and Company collects personal information only for the following purposes:
– for accurate reporting to individuals, shareholders, corporate directors and officers based on
professional engagements
– for accurate reporting to government agencies and other users of financial information based on
professional engagements
Further reference to “identified purposes” mean the purposes identified in this Principle.
2.2. Overes and Company 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 Overes and Company 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 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.
3.1. In obtaining consent, Overes and Company 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, Overes and Company shall seek consent to use and disclose personal information at
the same time it collects the information. However, Overes and Company 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. Overes and Company 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, Overes and Company 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 Overes and Company 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 Overes and Company for more
information regarding the implications of withdrawing consent.
3.7. Overes and Company 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. Overes and Company 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. Overes and Company 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. Overes and Company may use or disclose personal information without knowledge or consent
to a lawyer representing Overes and Company 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
Overes and Company shall limit the collection of personal information to that which is
necessary for the purposes identified by Overes and Company. Overes and Company shall collect
personal information by fair and lawful means.
4.1. Overes and Company collects personal information primarily from its clients or employees.
4.2. Overes and Company 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
Overes and Company 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. Overes and
Company shall retain personal information only as long as necessary for the fulfillment of those
purposes.Overes and Company may disclose a client’s personal information to:
5.1. -individuals, corporations or government agencies if compelled by statute or court order to do so.
5.2. Overes and Company may disclose personal information about its employees to:
-individuals, corporations or government agencies if compelled by statute or court order to do so.
5.3. Only Overes and Company’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. Overes and Company 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, Overes and Company 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. Overes and Company 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.
6.1. Personal information used by Overes and Company shall be sufficiently accurate, complete, and upto-
date to minimize the possibility that inappropriate information may be used to make a decision about
a client or employee.
6.2. Overes and Company 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
Overes and Company shall protect personal information by security safeguards appropriate to
the sensitivity of the information.
7.1. Overes and Company 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. Overes and Company 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 Overes and Company employees with access to personal information shall be required to
respect the confidentiality of that information.
Principle 8 – Openness Concerning Policies and Procedures
Overes and Company shall make readily available to clients and employees specific information
about its policies and procedures relating to the management of personal information.
8.1. Overes and Company shall make information about its policies and procedures easy to
understand, including:
(a) the title and address of the person or persons accountable for Overes and Company’s
compliance with The Overes and Company Privacy Code and to whom inquiries and/or
complaints can be forwarded;
(b) the means of gaining access to personal information held by Overes and Company;
(c) a description of the type of personal information held by Overes and Company, 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. Overes and Company 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 Overes and Company.
Principle 9 – Clients and Employee Access to Personal Information
Upon request, Overes and Company 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, Overes and Company 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, Overes and Company may not be able to provide access to all the personal
information that it holds about a client or employee. For example, Overes and Company 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,
Overes and Company 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, Overes and Company 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, Overes and Company 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 Overes and Company 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. Overes and Company 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, Overes and Company 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 Overes and Company 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 Overes and Company’s compliance
with The Overes and Company Privacy Code.
10.1. Overes and Company shall maintain procedures for addressing and responding to all inquiries
or complaints from its clients and employees regarding Overes and Company’s handling of
personal information.
10.2. Overes and Company 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 Overes and Company Privacy Code
may seek external advice where appropriate before providing a final response to individual
complaints.
10.4. Overes and Company shall investigate all complaints concerning compliance with The Overes
and Company Privacy Code. If a complaint is found to be justified, Overes and Company 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 Overes and Company Privacy Code, please contact the Rick
Overes, CPA, CGA at 604-506-8601 or via rick@overesandco.com.
Please visit the Privacy Commissioner of Canada’s web site at www.privcom.gc.ca.