Privacy Policy

Our Privacy Policy And Practices

SMR CPA recognizes that, due to advances in technology and the related practices, it is necessary to establish clear policies and procedures that pertain to the collection, protection and handling of personal information, thereby respecting and recognizing each individual’s right to privacy.

SMR CPA is fully committed to maintaining the integrity, confidentiality, security, and accuracy of your personal information. All rights and obligations regarding privacy are governed by applicable privacy legislation in Canada. The privacy policy of SMR CPA will comply with such legislation, including the requirements, procedures, exemptions, and exclusions contained therein.

If you have any questions about our privacy policies or practices please contact us by email at:

We Respect Your Right To Privacy

For purposes of our Privacy policy the term “personal information” is defined as any information about an identifiable individual within the meaning of section 3 of the Privacy Act. Personal information includes, without limitation, information relating to identity such as, name, nationality, age, gender, address, passwords, telephone number, e-mail addresses, marital status, education, employment and health history.

The nature and scope of the personal information we need will be dictated by the products or services being provided to you by SMR CPA. We will collect personal information only in relation to these related business purposes, and will take special care to explain these purposes clearly.

Your Privacy Online

When you complete any on-line SMR CPA subscription or registration form and indicate that you wish your name to be added to a mailing list on our site, we will, from time to time, use your e-mail or regular mailing address to send you information we believe may be of interest to you, based on the information you have shared with us. In order to do so we may also collect the information that you provided on the subscription or registration form, such as your name and name of your company (if applicable), your address, telephone and fax numbers.

Your consent can be expressed orally, in writing, or electronically when, for example, you authorize us to act on your behalf to acquire or share information that will assist us in providing you with a better quality of service due to the more detailed information we are able to obtain on your behalf. Your consent also can be implied through your action or inaction. For instance, when you subscribe to an online mailing, we conclude that you have consented to the collection, use, and disclosure of the personal information it contains for the intended purposes. The same conclusion may be drawn when you use one of our products, solutions or services or fail to respond to our offer to remove your personal information from a mailing list.

SMR CPA will make all reasonable efforts to ensure you understand the purposes for collecting personal information, and to obtain your consent in a timely manner, given the nature and sensitivity of the information. Your personal information will be viewed by SMR CPA employees or representatives for the purpose of their work or for which it was given.

Wherever possible, SMR CPA will require third parties to conform to appropriate privacy standards and allow us to audit their compliance. You can withdraw your consent at any time, provided SMR CPA is given reasonable notice and there are no legal or contractual requirements preventing this.

A cookie is a small text file containing certain pieces of information that a web site server creates and puts on your computer. There are two common types of cookies, “session cookies” and “persistent cookies”.

Session cookies actively store information only for the length of time you are connected to a website. Session cookies are created at the start of navigation or by completing our online registration or request for information forms. The information you supply on these forms and the related session cookie are destroyed once you close your web browser or once there has been a period of sixty minutes of inactivity at the website.

Persistent cookies are written or stored on your hard drive until the expiry date. Persistent cookies are used, for example, to retain information that you provided so that SMR CPA web site may be personalized according to your communicated preferences, or to determine if you have previously completed one of our surveys, so that you will not be surveyed again.

By accessing our site, you consent to the use of cookies and agree to have your browser set to accept cookies. If you want to access our site but don’t agree to receive cookies, you can do so by modifying the preferences of your browser. However, note that by not accepting cookies, you may not be able to use all the features of our site.

Our Privacy Practices

Typically SMR CPA collects all personal information from the individual. With your consent, we may obtain personal information from third parties, to verify information you have provided for identified purposes.

SMR CPA will limit the type and scope of personal information we collect for use and disclosure according to the identified purposes. Except as outlined above, we will not disclose your personal information to anyone outside SMR CPA without your consent, unless the law directs us to do so.

SMR CPA is subject to various legal and business requirements in dealing with document retention, including electronic documents such as e-mails. We will retain the personal information only for such periods of time as may be prescribed by applicable laws and regulations, as deemed necessary for the identified purposes, or to ensure you have a reasonable opportunity to obtain access. In accordance with legal requirements and applicable guidelines, we will destroy, erase, render anonymous, or otherwise dispose of personal information after such period of time.

Your Rights To Access

Subject to legal requirements provided by the Privacy Act or the Access to Information Act, SMR CPA will respect your right of access to your personal information by informing you of our procedures and requirements for responding to your request for access. We will act diligently to give you access, at minimal or no cost wherever possible.

You can challenge the accuracy of your personal information and request corrections if you believe there are errors or omissions. You may also require in certain circumstances an annotation be attached to your personal information reflecting any correction requested but not made, or that such annotation or correction be notified to certain individuals.

SMR CPA will take all reasonable steps to ensure personal information used on an ongoing basis is as accurate, up-to-date, and complete for the purposes for which it was collected. SMR CPA will rely on you to inform it of any required corrections.

Contact Information

For questions or comments regarding this Policy, for additional information about the management of personal information at SMR CPA, or to consult or modify your personal information, contact our compliance officer, at, by phone at (905) 666-5071, or by mail to SMR CPA, 11 Stanley Court Unit 13 Whitby, ON L1N 8P9 .

To file a privacy complaint concerning the collection, use, disclosure, retention, and disposal of or access to personal information, please contact our compliance officer by e-mail at Should we fail to resolve the complaint to your satisfaction, you or your authorized representative may contact the Office of the Privacy Commissioner of Canada.

The Privacy Commissioner of Canada 112 Kent Street
Ottawa ON K1A 1H3
Telephone: 1-613-995-8210
Toll-free: 1-800-282-1376
Fax: 1 613 947-6850
Web site:

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