Introduction

Harberg Nikiforuk Wood LLP respects the privacy of all its clients. We recognize the trust that you place in us when you share your personal information with us. At Harberg Nikiforuk Wood LLP we are committed to maintaining the accuracy, confidentiality and security of your personal information. This Privacy Policy describes the personal information that Harberg Nikiforuk Wood LLP collects from or about you, how we use and to whom we disclose that information. This Privacy Policy covers only those activities that are subject to the provisions of Canada's federal and Alberta's provincial privacy laws as applicable.

What is Personal Information?

For the purposes of this Privacy Policy, personal information is any information about an identifiable individual, other than the person's business title or business contact information when used or disclosed for the purpose of business communications. Business contact information such as the name, title, business address, business e-mail address or telephone number of a business or professional person or an employee of an organization is not considered personal information. However, information related to individual shareholders, employees or customers of your business may be considered to be personal information and should only be provided to us if you have permission from these parties. "Non-personal information is information not identifiable with an individual. It would also include information related to any corporation owned in whole or part by you.

What personal information do we collect?

Harberg Nikiforuk Wood LLP collects and maintains different types of personal information in respect of our current, former and prospective clients and uses and discloses such information, only to operate its business and to provide the professional services that you have requested. The nature and extent of the personal information collected will depend on the nature of the products and services that we provide to you.

For example, where you have retained us to:

  • prepare your personal income tax returns, we may collect the personal information required to complete such returns including, but not limited to, your social insurance number, date of birth, gender, marital status, source and amount of income, deductions and taxes paid and payable, plus information concerning your spouse and dependents, pensions, RRSP's, charitable contributions and medical deductions;
  • provide audit, review, bookkeeping or commercial consulting services, we may collect the personal information required to perform such services including, but not limited to, the information contained in your accounting records, financial statements and transactions records, payroll and employee withholding records and corporate, partnership or similar records; and
  • provide estate planning, corporate restructuring or valuation services we may collect the personal information required to perform such services including, but not limited to, the personal information contained in your personal tax returns, corporate tax returns, accounting records, financial statements, transaction records, insurance records, wills, codicils and other testamentary documents and corporate, partnership or similar records.


In addition, to establish and manage your client relationship with us we may collect your contact information, such as your name address, business and home telephone numbers, your billing information, your business or other relationship information such as information related to your agreements, preferences, advisors and decision makers, and your feed back and any other information that you may voluntarily disclose to us.

Generally we prefer to obtain your information directly from you, however, we may also collect your information from other sources provided that you have consented to have them provide the information to us.

From time to time, we may utilize the services of third parties in our business and may also receive personal information collected by those third parties in the course of the performance of their services.

Why do we collect personal information?

Harberg Nikiforuk Wood LLP collects personal information for the following purposes:

  • To establish, maintain and manage business relations and communicate with you;
  • To perform the services requested by you;
  • To communicate with the tax authorities;
  • To provide you with news we feel may be of information to you i.e. Government programs, tax changes;
  • To inform you of any new services we may provide;
  • To enable us to comply with applicable law or regulatory requirements.

How do we use and disclose your personal information?

Harberg Nikiforuk Wood LLP uses and discloses your personal information for the purposes described in this privacy policy and for any additional purposes for which we have obtained consent.

The personal information collected from you during the course of a professional services engagement may be:

  • shared with the firm's personnel participating in the engagement;
  • disclosed to partners and employees within the firm to the extent required to assess compliance with applicable professional standards and rules of professional conduct, and the firm's policies, including providing quality control reviews of work performed;
  • provided to members of an organization's audit committee and board of directors, and others in the organization that might not otherwise have access to the information, in the course of communicating aspects or the results of an audit;
  • provided to external professional practice inspectors (i.e. representatives of the Canadian Public Accountability Board, or a provincial institute of chartered accountants), who by law, professional regulation, or contract have the right to access Harberg Nikiforuk Wood LLP files for inspection purposes;
  • disclosed to third parties as needed to maintain and manage business relations;
  • disclosed where the information is publicly available; or
  • disclosed with your consent.


Harberg Nikiforuk Wood LLP may use or disclose your personal information without your knowledge or consent where permitted or required by applicable law or regulatory requirements to do so.

The firm retains personal information only as long as necessary to fulfill those purposes indicated under the heading of "Why do we collect personal information?".

Your consent is important to us.

It is important to us that we collect, use and disclose your personal information where we have your consent to do so. Depending on the sensitivity of the personal information, your consent may be implied, deemed or express. Express consent can be given orally, electronically or in writing. Implied consent is consent that can reasonably be inferred from your action or inaction. For example, when you enter into an agreement with us, we will assume your consent to the collection, use and disclosure of your personal information for purposes related to the performance of that agreement and for any other purposes identified to you at the relevant time.

Typically, we will seek your consent at the time that we collect your personal information. In certain circumstances, your consent may be obtained after collection but prior to our use or disclosure of your personal information. If we plan to use or disclose your personal information for a purpose not previously identified (either in this Privacy Policy or separately), we will endeavor to advise you of that purpose before such use or disclosure.

As we have described above, we may collect, use or disclose your personal information, without your knowledge or consent where we are permitted or required to do so by applicable law or regulatory requirements.

We assume, unless you advise us otherwise, that you have consented to the collection, use and disclosure of your personal information as explained in this privacy policy.

You may change or withdraw your consent at any time, subject to legal or contractual obligations and reasonable notice, by contacting our privacy officer using the contact information set out below. All communications with respect to such withdrawals or variation of the consent should be in writing and addressed to our Privacy Officer. Withdrawal of consent may, however, affect our ability to continue to provide our services to you.

How is your personal information protected?

The security of your personal information is important to us. Harberg Nikiforuk Wood LLP endeavors to maintain physical, technical and procedural safeguards that are appropriate to the sensitivity of the personal information in question. These safeguards are designed to prevent your personal information from loss and unauthorized access, copying, use, modification or disclosure.

Updating your personal information.

It is important that the information contained in our records is both accurate and current. We endeavor to ensure that the personal information retained by Harberg Nikiforuk Wood LLP remains accurate, complete and relevant for the purposes identified. If your personal information happens to change during the course of our relationship please keep us informed of such changes.

Access to your personal information.

You may ask to see your personal information held by us. If you wish to review, verify or correct your personal information, please contact our Privacy Officer. Please note that any such communication must be in writing. Generally your information is kept at our offices in Camrose, Alberta.

When requesting access to your personal information, please note that we may request specific information from you to enable us to confirm your identity and right to access, as well as to search for and provide you with the personal information that we hold about you. We may charge you a fee to access your personal information; however, we will advise you of any fee in advance. If you require assistance in preparing your request please contact our Privacy Officer.

Your right to access the personal information that we hold about you is not absolute. There are instances where applicable law or regulatory requirements allow or require us to refuse to provide some or all of the personal information that we hold about you. In addition, the personal information may have been destroyed, erased or made anonymous in accordance with our record retention obligations and practices.

In the event that we cannot provide you with access to your personal information, we will endeavor to inform you of the reasons why, subject to any legal or regulatory restrictions.

Inquiries or Concerns.

If you have any questions about this Privacy Policy or concerns about how we manage your personal information, please contact our privacy officer. We will endeavor to answer your questions and advise you of any steps taken to address the issues raised by you. If you are dissatisfied with our response, you may be entitled to make a written submission to the Privacy Commissioner in your jurisdiction.

Revisions to this Privacy Policy

Harberg Nikiforuk Wood LLP from time to time may make change to this Privacy Policy to reflect changes in its legal or regulatory obligations or in the manner in which your personal information is dealt with. Any revisions of this Privacy Policy will be posted on our website www.hnw-ca.com and we encourage you to refer back to it on a regular basis. This Privacy Policy was last updated on August 31, 2005.

Interpretation of the Privacy Policy

Any interpretation associated with this privacy Policy will be made by our Privacy Officer. This Privacy Policy includes examples but is not intended to be restricted in its application to such examples, therefore where the word including is used, it shall mean 'including without limitation'.

This Privacy Policy does not create or confer upon any individual or firm any rights, or impose any obligations outside of, or in addition to, any rights or obligations imposed by Canada's federal and Alberta provincial privacy laws, as applicable. Should there be, in a specific case, any inconstancy between this Privacy Policy and Canada's federal or Alberta provincial privacy laws, as applicable, this Privacy Policy shall be interpreted, in respect of that case, to give effect to and comply with, such privacy laws.

Privacy Officer

Harberg Nikiforuk Wood LLP has appointed a Privacy Officer to oversee compliance with this Privacy Policy. The contact information for our Privacy Officer is as follows;
Privacy Officer

Harberg Nikiforuk Wood LLP
Chartered Accountants
4602 - 49 Avenue
Camrose, Alberta
T4V 0M6

Phone: 780-672-2600
Fax: 780-672-0057
E-mail: hnw@hnw-ca.com