Privacy Policy

1. Introduction

léveillée CPA inc. (“we,” “us,” or “our”) is committed to protecting the privacy and confidentiality of personal information entrusted to us by our clients, website visitors, and all individuals who interact with our services. This Privacy Policy describes how we collect, use, disclose, store, and protect your personal information in accordance with applicable privacy laws, including:

• Quebec’s Act respecting the protection of personal information in the private sector, as amended by Law 25 (An Act to modernize legislative provisions as regards the protection of personal information)
• Canada’s Personal Information Protection and Electronic Documents Act (PIPEDA)
• Canada’s Anti-Spam Legislation (CASL)
• United States A2P 10DLC messaging compliance requirements

This policy applies to all personal information collected through our website (www.leveilleecpa.com), our office, our electronic forms, our SMS/text messaging services, and any other means through which you provide personal information to us.

2. Privacy Officer

In accordance with Quebec’s Law 25, we have designated a Privacy Officer responsible for the protection of personal information within our organization:

The Privacy Officer is responsible for ensuring compliance with applicable privacy legislation, handling access requests, managing privacy complaints, and overseeing the protection of personal information throughout its lifecycle.

3. Information We Collect

We may collect the following types of personal information, depending on the nature of our relationship with you and the services you request:

3.1 Information You Provide Directly

• Full name (first and last name)
• Mailing address and residential address
• Telephone number(s), including mobile phone number
• Email address
• Date of birth
• Social Insurance Number (SIN) and other tax identification numbers
• Financial information (income, expenses, bank account details, investment information)
• Employment information
• Business registration information (business number, articles of incorporation)
• Information required for the preparation of tax returns and financial statements
• Any other information you voluntarily provide to us in connection with our services

3.2 Information Collected Automatically

When you visit our website or interact with our electronic forms, we may automatically collect:

• IP address and general geographic location
• Browser type and operating system
• Pages visited and time spent on our website
• Referring website addresses
• Cookies and similar tracking technologies (subject to your consent as required by Law 25)

3.3 Information from Third Parties

We may receive personal information from third parties with your consent, including from the Canada Revenue Agency (CRA), Revenu Québec, financial institutions, and other professionals involved in the delivery of our services to you.

4. Purposes of Collection, Use, and Disclosure

We collect and use your personal information only for the following purposes:

• To provide accounting, taxation, bookkeeping, financial statement preparation, advisory (including specialized advisory for complex transactions such as mergers & acquisitions, financing, and restructuring), and related professional services
• To communicate with you regarding your account, appointments, and our services
• To send you appointment reminders and confirmations via SMS/text message (with your express consent)
• To send you tax deadline notifications and important regulatory updates via SMS/text message (with your express consent)
• To send you marketing and promotional messages about our services via SMS/text message (with your separate express consent)
• To represent you before government agencies (CRA, Revenu Québec) as authorized
• To process payments and manage billing
• To comply with legal and regulatory obligations, including professional standards of the Ordre des CPA du Québec
• To improve our website, services, and client experience
• To respond to your inquiries and requests

We will not use your personal information for purposes other than those stated above without obtaining your prior consent, unless permitted or required by law.

5. Consent

We collect, use, and disclose your personal information with your free, informed, and express consent. When you provide us with your personal information, you consent to its collection, use, and disclosure as described in this Privacy Policy.

For SMS/text messaging services, we obtain your separate, explicit consent through secure web forms embedded on our website. Consent checkboxes on our forms are never pre-selected by default. You must actively and manually select each consent checkbox to indicate your agreement. Transactional (non-marketing) message consent and marketing message consent are captured as separate, independent consent selections. Each consent record, including the timestamp, the IP address of the device used, and the specific consent category selected, is securely stored for audit and compliance purposes.

By providing your mobile number and checking the applicable consent box, you confirm that you are the account holder or authorized user of that mobile number.

You may withdraw your consent at any time by contacting our Privacy Officer at the contact information listed above, or by following the opt-out instructions provided in our communications (e.g., replying STOP to any text message). Withdrawal of consent may affect our ability to provide certain services to you.

6. SMS/Text Messaging Privacy

When you consent to receive SMS/text messages from léveillée CPA inc., the following applies:

6.1 Mobile Information Non-Sharing

6.2 Types of Messages

We may send the following types of text messages, based on your specific consent selections:

• Transactional/Non-Marketing Messages: Appointment reminders and confirmations, tax deadline notifications, account-related updates, and service notifications.
• Marketing/Promotional Messages: Information about our services, special offers, seasonal tax promotions, and other promotional content.

6.3 Opt-Out

You can opt out of SMS messages at any time by replying STOP to any message you receive from us. You may also text HELP for assistance or contact us directly at info@leveilleecpa.com or +1 438 802 0323.

6.4 Message Frequency and Rates

You may receive up to 10 messages per month depending on your interactions with our office and applicable tax deadlines. Standard message and data rates from your wireless carrier may apply.

6.5 SMS Consent Collection

SMS consent is collected through secure web forms embedded on our website. Consent records, including timestamp, IP address, and selected consent category, are securely stored for audit and compliance purposes.

7. Disclosure of Personal Information

We do not sell, rent, or trade your personal information. We may disclose your personal information only in the following circumstances:

• To government agencies (CRA, Revenu Québec) as required for the provision of our services and as authorized by you
• To professional collaborators (lawyers, financial advisors, bankers) with your express consent, for the purpose of delivering services to you
• To service providers and subcontractors who assist us in delivering our services (e.g., IT support, messaging platforms), under strict contractual confidentiality obligations
• As required by law, regulation, court order, or other legal process
• To our professional regulatory body (CPA Québec) as required by professional standards

We will never share, sell, or buy leads or personal information for marketing or promotional purposes with any third party or affiliate.

8. Data Retention and Destruction

We retain your personal information only as long as necessary to fulfill the purposes for which it was collected, or as required by applicable laws and professional standards. Specifically:

• Tax records and supporting documents: A minimum of six (6) years from the end of the last tax year to which they relate
• Financial statements and working papers: A minimum of six (6) years, or as required by CPA professional standards
• Client correspondence and general records: Three (3) years after the end of the client relationship, unless a longer period is required by law
• SMS consent records: For the duration of the messaging relationship and for a reasonable period thereafter

When personal information is no longer required, we will destroy it securely or anonymize it in accordance with our internal data retention and destruction policy. Physical documents are shredded, and electronic records are permanently deleted using secure methods.

9. Security Safeguards

We implement reasonable technical, physical, and organizational security measures to protect your personal information against unauthorized access, disclosure, modification, loss, or destruction. These measures include:

• Secure, password-protected systems and encrypted electronic storage
• Physical security measures for paper records (locked filing cabinets, restricted access areas)
• Employee training on privacy and confidentiality obligations
• Confidentiality agreements with employees and service providers
• Regular review and updating of security practices
• Secure disposal of personal information when no longer needed

10. Privacy Breach Notification

In the event of a confidentiality incident (privacy breach) involving your personal information that presents a risk of serious injury, we will:

• Take reasonable measures to reduce the risk of harm and prevent future incidents
• Notify the Commission d’accès à l’information du Québec (CAI) promptly
• Notify you as soon as possible, informing you of the nature of the incident, the information concerned, the measures taken, and how to contact us for further information

We maintain an internal register of all confidentiality incidents, as required by Law 25.

11. Your Rights

Under applicable privacy laws, including Quebec’s Law 25 and PIPEDA, you have the following rights:

11.1 Right of Access

You have the right to request access to the personal information we hold about you.

11.2 Right to Rectification

You have the right to request the correction of any inaccurate or incomplete personal information we hold about you.

11.3 Right to Erasure (Right to Be Forgotten)

You have the right to request the deletion of your personal information or that we cease disseminating it, subject to legal and professional retention requirements.

11.4 Right to De-Indexation

You may request that any hyperlink attached to your name that provides access to your personal information be de-indexed, where the dissemination of that information contravenes the law or a court order.

11.5 Right to Data Portability

You have the right to request that your personal information be provided to you in a structured, commonly used, and machine-readable format, or that it be transferred to another organization, where technically feasible.

11.6 Right to Withdraw Consent

You may withdraw your consent to the collection, use, or disclosure of your personal information at any time, subject to legal or contractual restrictions.

11.7 Right to Object to Automated Decision-Making

If we use technology that makes decisions about you based solely on automated processing, you have the right to be informed, to obtain information about the reasons and factors behind the decision, and to have the decision reviewed by a human.

To exercise any of these rights, please contact our Privacy Officer using the contact information provided in Section 2. We will respond to your request within thirty (30) days of receipt.

12. Cookies and Tracking Technologies

Our website may use cookies and similar tracking technologies to enhance your browsing experience and analyze website traffic. In accordance with Quebec’s Law 25, we will obtain your explicit consent before deploying any tracking technology that collects personal information, except where such technology is necessary for the website to function properly.

You may manage your cookie preferences through your browser settings. Disabling cookies may affect the functionality of certain features on our website.

13. Transfers of Information Outside Quebec

Some of our service providers may process personal information outside the province of Quebec or outside Canada. Before any transfer of personal information outside Quebec, we conduct a Privacy Impact Assessment (PIA) to ensure that the personal information will receive a level of protection equivalent to that afforded under Quebec law. We ensure that contractual safeguards are in place to protect your information in any such transfer.

14. Children’s Privacy

Our services are not directed to individuals under the age of 14. We do not knowingly collect personal information from children under 14 without the consent of a parent or guardian. In the case of minors aged 14 to 17, we require the minor’s own consent as permitted by Quebec law.

15. Complaints

If you have a complaint regarding our handling of your personal information, please contact our Privacy Officer. We will investigate your complaint and respond within thirty (30) days.

If you are not satisfied with our response, you may file a complaint with:

16. Changes to This Privacy Policy

We may update this Privacy Policy from time to time to reflect changes in our practices or applicable laws. Any changes will be posted on our website with a revised effective date. We encourage you to review this policy periodically. Where significant changes are made, we will make reasonable efforts to notify you.

17. Contact Us

If you have any questions about this Privacy Policy, wish to exercise your rights, or have a concern about how your personal information is handled, please contact us: