Legal

Terms Of Use

Acceptance Of Terms Of Use

With regard to unrestricted free access to proprietary content published by Freelandt Caldwell Reilly, LLP (sometimes referred to as “we” or “our”), including but not limited to case studies, whitepapers, service information, blog content and resources, et cetera, the user agrees to provide accurate information for all registration forms on this website. Freelandt Caldwell Reilly, LLP has provided a variety of content, tools and information on this website. By using the website, the user agrees to accept and comply with the terms and conditions here, which Freelandt Caldwell Reilly, LLP may change at any time without notice. Users should revisit this Terms of Use policy periodically to ensure that they are aware of any such changes. Freelandt Caldwell Reilly, LLP may, at any time, restrict a user’s access to this website without notice.

Limited Right To Use

Freelandt Caldwell Reilly, LLP is the sole owner and operator of this website. All materials on this website are considered property of Freelandt Caldwell Reilly, LLP and are protected by copyright laws. Materials that are viewed, printed and/or downloaded from this website are only intended for personal use and may not be used for any commercial purposes. No materials may be copied, reproduced, modified, republished, uploaded, posted, distributed or transmitted without prior written consent from Freelandt Caldwell Reilly, LLP. The use of such materials is strictly prohibited as such unauthorised use may violate copyright, trademark and/or other laws.

Communications

All communications from the user to this website in the form of comments, questions or general feedback will be considered non-confidential and non-proprietary. The user agrees that any such communications will be deemed the property of Freelandt Caldwell Reilly, LLP, which shall be entitled to full rights of ownership including but not limited to the unrestricted right to use or disclose such communications, for any purpose, without compensation to the user.

Linking

The website contains links to external Internet websites, resources, partners and businesses operated by others. Freelandt Caldwell Reilly, LLP has no control over or liability for other websites or their business, opinions, goods, services or content. We advise users to review the respective privacy policies of these websites as users will also be subject to their privacy policies and Terms of Use.

Monitoring

Although Freelandt Caldwell Reilly, LLP is not obligated to do so, it reserves the right to review user communications on this website to determine whether the user complies with our Terms of Use policy. Freelandt Caldwell Reilly, LLP will not have any liability or responsibility for any communications that users post on this website, or for any errors or violations of any laws or regulations by the user. Freelandt Caldwell Reilly, LLP will comply with any court order in disclosing the identity of any person posting communications on this website. Users should consider that when they conduct transactions with other companies by providing content via this website, they will also be subject to the external websites’ privacy policies.

Trademarks

The trademarks, service marks and logos of Freelandt Caldwell Reilly, LLP and others used in this website are the property of Freelandt Caldwell Reilly, LLP and their respective owners. Users have no right to any such trademarks, service marks or logos and no item contained in this website or the Terms of Use grants any right to use any trademarks, service marks or logos without the prior written consent of Freelandt Caldwell Reilly, LLP or the respective owner.

Indemnity

Users agree to indemnify, defend and absolve Freelandt Caldwell Reilly, LLP of responsibility against any and all third party claims, liabilities, damages, losses or expenses arising out of, based on or in connection with the user’s access and use of this website.

Limitation Of Liability

In no circumstance shall Freelandt Caldwell Reilly, LLP or its suppliers, partners or affiliates be liable for any direct, indirect, incidental or consequential damages including but not limited to lost revenues, costs of replacement goods, loss or damage to data arising from the use or misuse this website, or damages resulting from the use of the information or materials presented on this website, whether based on warranty, tort, contract or any other legal theory.

Disclaimer

The website is provided by Freelandt Caldwell Reilly, LLP on an ‘as available’ basis. Freelandt Caldwell Reilly, LLP, makes no warranties of any kind, express or implied, as to the operation of this website or the content, information, materials or services within. The user agrees that the use of this website is at his or her own risk. Users should not assume that the materials presented on this website are timely, nor is content continuously updated to the most current information. Freelandt Caldwell Reilly, LLP is not responsible for providing content or materials that are expired or have been removed. To the full extent permissible by applicable law, Freelandt Caldwell Reilly, LLP disclaims all warranties express or implied, including but not limited to implied warranties of merchantability. Freelandt Caldwell Reilly, LLP does not guarantee that the website, servers or emails sent from this website are free of viruses or other harmful components. Freelandt Caldwell Reilly, LLP, will not be liable for any damages of any kind arising from the use of this site, including, but not limited to, direct, indirect, incidental or consequential damages.

Not A Solicitation

No part of this website should be construed as a solicitation or offer to purchase servicing and/or consultation from Freelandt Caldwell Reilly, LLP or any of its affiliated companies.

General

Should the users of this website have any questions regarding the Terms of Use, please contact Freelandt Caldwell Reilly, LLP at fcr@fcrca.com.

Privacy Policy

Last revised March 2026

The Information We Collect

In the course of providing services to our clients, or as a consequence of the use of this website, Freelandt Caldwell Reilly LLP and RHFHM & Associates Ltd. (collectively referred to as “FCR” or the “Firm”, “we”, “our” or “us”) may collect personal information.

The type of information we may collect includes names, contact information, identification information, personal circumstances, financial and tax-related information, and general information about a business. The types of personal information that we collect may vary depending on the services provided or how our website is used.

FCR collects information from various resources including information actively provided by its lead generators, customers, and information arising from customer surveys, completed online forms and general feedback. In some cases, we collect personal information because it is voluntarily provided to us or we are required to collect it because of legal requirements.

Legal Basis for Collection and Use

We collect, use, and disclose personal information only where we have a lawful basis for doing so, including:

• With the knowledge and consent of the individual;
• Where necessary to perform services under a contract;
• To comply with legal and regulatory obligations;
• For legitimate business purposes that are not overridden by individual privacy rights.

We understand the importance of protecting children’s privacy. Our website and services are not designed for, or intentionally targeted at, children. It is not our policy to intentionally process information about children.

FCR is responsible for personal information in its possession or custody, including personal information transferred to third parties for processing.  All partners, employees, contractors, subcontractors, consultants, temporary staff, and third-party service providers who have access to personal information are required to protect such information in a manner consistent with this Privacy Policy and applicable privacy legislation.

Where personal information is transferred to a third party for processing or service delivery, FCR uses contractual and other means to ensure that such third parties:

• Provide comparable levels of protection;
• Use the personal information only for the purposes for which it was disclosed; and
• Maintain appropriate administrative, technical, and physical safeguards.

For any concerns with our privacy policy please contact our Privacy & Security Officer at: privacy@fcrcpa.com.

How We Use This Information

The Information collected will be limited to that which is necessary for the purposes identified by  FCR by fair and lawful means.

This information is used to provide our services and is also used to update our various products and services, which include customer service, client management, client resource preparation, e-articles, blogs and marketing data, as well as for activities that form part of the operation of our business including legal requirements and administrative purposes.

FCR may use aggregate or anonymous information for various uses for itself and third parties.

Personal information will not be used or disclosed for purposes other than those for which it was collected, except with the consent of the individual or as required or permitted by law.

Who We Share This Information With

 FCR does not share personal information with any third parties except as disclosed in this policy.

 FCR may provide personal information to companies within the Firm’s related entities, its subcontractors and professional advisers who are contractually required to maintain confidentiality and appropriate safeguards to assist FCR in uses disclosed herein.

In addition, FCR may disclose personal information that it collects with competent authorities including courts and regulators, with its clients’ advisers, with credit reference agencies and with other third parties that reasonably require access to such personal data.

Cross-Border Processing

Personal information may be stored or processed in jurisdictions outside of Ontario or Canada where our service providers operate. In such cases, personal information may be subject to the laws of those jurisdictions. FCR takes reasonable steps to ensure that appropriate safeguards are in place to protect such information.

Retention of Personal Information

Personal information will be retained only for as long as necessary to fulfill the purposes for which it was collected, including to satisfy legal, regulatory, tax, accounting, professional, and records retention requirements. When no longer required, personal information will be dealt with in accordance with FCR’s records retention policies.

Security

Personal information will be protected by the appropriate security safeguards proportionate to the sensitivity of information. These safeguards will protect personal information from unauthorized use, disclosure, copying or modification. These safeguards will be in place regardless of the format in which it is held.  Personal information shall be kept as up to date and accurate as is necessary for the purposes for which it is to be used.

Security Breach Notification

In the event of a breach of security safeguards involving personal information that poses a real risk of significant harm, FCR will notify affected individuals and report the breach to the Office of the Privacy Commissioner of Canada, as required under applicable privacy legislation.

Users and clients may request to review their personal information contained in a file by contacting FCR.

Upon receiving their information, if an individual believes that any of their personal information is inaccurate, the individual can submit a written request and FCR will review the request and make the necessary changes.

Subject to legal or contractual restrictions, individuals may also withdraw consent to the collection, use, or disclosure of personal information, request information about how their personal information is used, or lodge a complaint with the Office of the Privacy Commissioner of Canada.

Cookies and Website Analytics

Our website uses cookies and similar technologies to enhance user experience, analyze website traffic, and improve our services. These may include essential cookies required for website functionality and analytics cookies that collect aggregated usage information.

Users may adjust browser settings to refuse cookies; however, certain features of the website may not function properly as a result.

General

FCR may amend this policy from time to time. The revision date will be shown at the top of the policy, which shall be the policy in effect as of that date.

Notwithstanding the general terms of this policy, the collection, use, and disclosure of personal information may be made outside of the terms herein to the extent provided for in any applicable privacy or other legislation in effect from time to time.

 FCR may disclose personal information to another entity purchasing (including for due diligence purposes prior to purchase) the assets of either entity comprising the Firm, provided that entity abides by a similar privacy policy.

Any individual has a right to challenge the compliance of our organization to the above policies at any time. We will take due care and diligence in assessing and investigating complaints. If a complaint is found to be justified, FCR will take the appropriate measures to rectify the complainant and complaint. If necessary FCR will amend its policies and practices to adhere to a justified complaint.