Privacy Policy

Segal & Associates (“we”, “our”, or “us”) is committed to protecting
the privacy, confidentiality, and security of personal information entrusted to us. This Privacy Policy explains how we
collect, use, disclose, and protect personal information when you visit our website (www.segalca.com), engage our accounting
and advisory services, or otherwise interact with us.

This policy is designed to comply with applicable privacy laws in Ontario and Canada, including the
Personal Information Protection and Electronic Documents Act (PIPEDA) and relevant professional standards
for Chartered Professional Accountants (CPAs).

1. Scope of This Policy

This Privacy Policy applies to:

• Visitors to our website;
• Clients and prospective clients;
• Individuals whose personal information is provided to us in connection with our services;
• Any other person who communicates with us.

This Policy does not apply to employee information collected in the context of employment.

2. What Personal Information We Collect

2.1 Information You Provide Directly

• Name, address, email address, telephone number;
• Business or financial information relevant to the services requested;
• Tax, accounting, and financial records;
• Identification documents (where required for regulatory compliance);
• Information supplied through forms, emails, or other communication.

2.2 Information Collected Automatically (Website Use)

When you visit www.segalca.com, we may use cookies and similar technologies to collect:

• IP address;
• Browser type and version;
• Device information;
• Pages visited, time spent, and referring websites;
• General geolocation data.

You may control or disable cookies through your browser settings.

2.3 Information from Third Parties

We may receive information from:

• Government agencies (e.g., CRA correspondence provided by you);
• Financial institutions;
• Employers or other advisors involved in your engagement;
• Third-party service providers assisting with our services (with your consent or as permitted by law).

3. How We Use Personal Information

We collect and use personal information for purposes including:

• Providing accounting, tax, audit, advisory, and consulting services;
• Managing client relationships and responding to inquiries;
• Verifying identity and meeting regulatory or professional obligations;
• Billing and payment processing;
• Improving our website and services;
• Sending updates, newsletters, or announcements (with your consent where required);
• Meeting legal, regulatory, and professional requirements.

4. How We Share Personal Information

We do not sell personal information. We may disclose personal information only in the following circumstances:

4.1 Authorized Service Providers

To third parties assisting in the delivery of our services (e.g., IT providers, cloud hosting, professional software systems).
These providers are bound by confidentiality and data-protection obligations.

4.2 Professional or Legal Compliance

We may disclose information:

• As required by law, regulation, court order, or government authority;
• To comply with CPA Ontario or other professional standards;
• For tax or audit purposes required by regulatory authorities.

4.3 Business Transfers

If Segal & Associates undergoes a merger, acquisition, or reorganization, personal information may be transferred as
part of that transaction, subject to appropriate protections.

4.4 With Your Consent

We will obtain your consent before sharing personal information for any other purpose.

5. How We Obtain Consent

By using our website, engaging our services, or providing personal information to us, you consent to the collection, use,
and disclosure of your information as described in this Policy.

You may withdraw consent at any time, subject to legal or contractual restrictions. Withdrawal of consent may impact our
ability to provide services.

6. How We Protect Personal Information

We use reasonable administrative, technical, and physical safeguards, including:

• Secure file storage and restricted access;
• Encryption where appropriate;
• Secure email and communication protocols;
• Staff training on confidentiality obligations;
• Compliance with CPA Ontario professional standards.

No data transmission or storage system is guaranteed completely secure.

7. Where Information Is Stored

Personal information may be stored on servers located in Canada or other jurisdictions with adequate protections. When
using third-party service providers, we ensure they meet acceptable privacy and security standards.

8. How Long We Keep Personal Information

We retain personal information only as long as necessary to fulfill the purposes for which it was collected and to comply
with legal, regulatory, and professional obligations. When no longer required, information is securely destroyed or
anonymized.

9. Your Rights

Subject to applicable laws, you may request:

• Access to your personal information;
• Correction of inaccurate or incomplete information;
• Information about how your data is used or shared;
• Withdrawal of consent (where applicable).

Requests may require verification of identity.

10. Links to External Websites

Our website may contain links to third-party sites. We are not responsible for the privacy practices of external websites.
We encourage you to review their privacy policies.

11. Changes to This Privacy Policy

We may update this Privacy Policy from time to time. The date of the last update will appear at the top of this page.
Continued use of our website or services means you accept the updated Policy.

12. Contact Us

If you have questions or concerns about this Privacy Policy or our privacy practices, please contact us.