Privacy Policy

Introduction

TF Corner is a professional advisory firm that provides cross-border tax and financial services for individuals, families, and businesses operating in or between Canada and the United States. Our service areas include US–Canada tax filings, bookkeeping, payroll, accounting, business loans and financial risk management, corporate structuring and secretarial compliance, retirement planning, estate and trust support, probate, and intergenerational planning.

This Privacy Policy explains how TF Corner collects, uses, shares, and protects personal information. It applies to visitors to our website, prospective clients who contact us or submit inquiries, current and former clients, and any other individuals who communicate with us through our website, email, telephone, or related channels.

We encourage you to read this policy carefully. If you have questions, please contact us using the details at the end of this page.

Who We Are / Data Controller

For the purposes of applicable privacy and data-protection laws, the organization responsible for the collection and processing of personal information described in this policy is:

T&F Corner, operating as TF Corner
23 Westmore Dr, Suite No. 308, Etobicoke, ON, M9V 3Y7, Canada
1795 Baseline Rd, Grand Island, NY, 14072, United States
Email: info@tfcorner.com
Phone: (647) 528-0200

Where this policy refers to "TF Corner," "we," "us," or "our," it means the entity identified above.

Information We Collect

A. Information You Provide Directly

When you contact us, request a consultation, subscribe to our newsletter, or otherwise communicate with TF Corner, you may provide information such as:

• Your name, email address, and telephone number
• Details about the nature of your inquiry or the services you are seeking
• Documents, background information, or descriptions you voluntarily submit in connection with a consultation request
• Scheduling preferences and appointment details
• Communication records, including email correspondence and messages sent through our website
• Newsletter or mailing-list subscription information

B. Financial and Tax-Related Information

Given the nature of our services, you may voluntarily submit information relating to your tax situation, residency status, financial accounts, payroll, accounting records, compliance history, estate or trust matters, or other financial circumstances. This information is typically provided when requesting a consultation, engaging our services, or corresponding with our team about a specific matter.

C. Automatically Collected Data

When you visit our website, certain technical information is collected automatically, including:

• Your IP address and general geographic location derived from it
• Browser type and version, operating system, and device type
• Pages visited, referring URL, and navigation path through our website
• Timestamps, session duration, and server log data
• Cookie identifiers and similar tracking technologies (see Section 7 below)

D. Information from Third Parties

We may receive limited information from third-party service providers that support the operation of our website and business, including:

• Analytics providers that report aggregated usage data and audience insights
• Communication or scheduling platforms that facilitate client inquiries and appointment booking
• Payment processors, if applicable, in connection with service fees
• Hosting, infrastructure, or security providers that help maintain and protect our website

How We Use Information

TF Corner uses personal information for the following purposes:

• Responding to inquiries, consultation requests, and other communications
• Assessing whether TF Corner is able to provide the services you are seeking
• Communicating with prospective and current clients about their matters
• Providing cross-border tax, accounting, bookkeeping, payroll, compliance, corporate structuring, estate, trust, retirement, and financial advisory services
• Maintaining accurate records of client engagements, communications, and service history
• Fulfilling legal, regulatory, tax-authority, and professional compliance obligations
• Preventing fraud, unauthorized access, and other security threats
• Improving the functionality, performance, and content of our website and services
• Sending newsletters, updates, or other communications where you have consented or where we are otherwise permitted to do so
• Managing scheduling, invoicing, and operational administration

Legal Bases for Processing

Where applicable privacy law requires a legal basis for processing personal information, we rely on the following:

Sensitive and Financial Information

Because TF Corner provides tax, accounting, estate, and financial advisory services, our inquiry forms, email correspondence, and consultations may involve the disclosure of information relating to your finances, tax residency, payroll, corporate structure, estate plans, or compliance history.

All financial and tax-related information that you share with TF Corner is handled with appropriate care and treated consistently with the professional confidentiality standards expected in tax and financial advisory practice. Access to this information is limited to personnel and advisers who need it to assist with your matter.

Cookies and Tracking Technologies

Our website uses cookies and similar technologies to support its operation and help us understand how visitors use the site. Below is a summary of the categories of cookies we may use:

Essential Cookies

These are necessary for core website functionality, such as maintaining your session, remembering cookie-consent preferences, and supporting basic security features. They cannot be disabled without impairing the website.

Analytics Cookies

We use analytics cookies to collect aggregated information about how visitors interact with our website, including pages visited, session duration, and navigation patterns. This data helps us improve site content and performance. Analytics cookies are deployed only with your consent where consent is required by law.

Functional Cookies

These cookies enable enhanced features such as remembering language preferences, form entries, or display settings. They improve your experience but are not strictly necessary for the website to operate.

Marketing Cookies

TF Corner does not currently use marketing or advertising cookies. If this changes in the future, such cookies will only be activated with your affirmative consent and this policy will be updated accordingly.

Cookie Controls

Where required by law, we obtain your consent before placing non-essential cookies. You can manage your preferences through our cookie-consent mechanism when you first visit our site, or at any time by adjusting your browser settings. Most browsers allow you to block or delete cookies; however, doing so may affect website functionality.

Do Not Track

There is currently no universally accepted standard for how websites should respond to "Do Not Track" browser signals. At this time, our website does not alter its behavior in response to Do Not Track signals. We will update this disclosure if a uniform standard is adopted and we implement a response mechanism.

How We Share Information

TF Corner may share personal information with the following categories of recipients, and only to the extent necessary for the stated purposes:

• Service providers: Third parties that support our website hosting, analytics, communication tools, scheduling platforms, document management, security monitoring, and payment processing. These providers are contractually required to handle personal information in accordance with our instructions and applicable law.
• Professional advisers: Legal, accounting, and compliance advisers retained by TF Corner for the purpose of obtaining professional guidance.
• Regulatory and legal authorities: Tax authorities, regulators, courts, or law-enforcement agencies where disclosure is required or permitted by law, regulation, court order, or government request.
• Business transfer counterparties: In the event of a merger, acquisition, restructuring, or sale of assets, personal information may be transferred to the acquiring entity or successor, subject to the terms of this policy.

International and Cross-Border Transfers

TF Corner is a cross-border advisory firm with operations and clients in both Canada and the United States. As a result, personal information collected through our website or in the course of providing our services may be processed in either country, depending on the nature of the inquiry or engagement.

In addition, some of our service providers may process personal information in jurisdictions outside Canada and the United States. When personal information is transferred across borders, we take steps to ensure that it is protected by appropriate safeguards, which may include:

• Contractual protections requiring recipients to maintain confidentiality and security standards consistent with this policy and applicable law
• Recognized international transfer mechanisms, such as Standard Contractual Clauses approved by relevant supervisory authorities, where applicable
• Reasonable due diligence on the privacy and security practices of service providers before engaging them

If you are located in the European Economic Area, the United Kingdom, or another jurisdiction with specific cross-border transfer requirements, please be aware that your personal information may be processed in Canada and the United States. Both countries may have data-protection laws that differ from those in your jurisdiction. By engaging with TF Corner, you acknowledge this cross-border processing. Where required, we will rely on approved transfer mechanisms to support the lawful transfer of your information.

Data Retention

We retain personal information only for as long as necessary to fulfill the purposes for which it was collected, or as required by applicable law and professional obligations. The following outlines our general retention approach:

Retention periods may be extended where necessary for dispute resolution, ongoing legal proceedings, audits, or regulatory inquiries. When personal information is no longer needed, it is securely deleted or anonymized.

Data Security

TF Corner takes the security of your personal information seriously and maintains reasonable technical and organizational safeguards designed to protect it from unauthorized access, alteration, disclosure, or destruction. Our measures include:

• Encryption in transit: Our website uses HTTPS with TLS encryption to protect data transmitted between your browser and our servers.
• Access controls: Access to personal information is restricted on a need-to-know basis to authorized personnel who require it to perform their duties.
• Vendor diligence: We select service providers that maintain reasonable security practices and require contractual commitments to protect information they process on our behalf.
• System protection: We use commercially reasonable practices to protect accounts and systems, including password policies and access reviews where applicable.
• Incident management: We maintain procedures for identifying, responding to, and reporting security incidents in accordance with applicable legal and regulatory requirements.

Your Privacy Rights

Depending on your jurisdiction and applicable law, you may have some or all of the following rights with respect to your personal information. We have organized these by regulatory framework for clarity.

Under the GDPR and UK GDPR

If you are located in the European Economic Area or the United Kingdom, you may have the right to:

• Access the personal information we hold about you
• Rectify inaccurate or incomplete personal information
• Erase your personal information in certain circumstances
• Restrict the processing of your personal information
• Data portability — receive your information in a structured, commonly used, machine-readable format
• Object to processing based on legitimate interests or for direct-marketing purposes
• Withdraw consent at any time, without affecting the lawfulness of processing carried out before withdrawal
• Lodge a complaint with your local supervisory authority

Under the CCPA and CPRA (California)

If you are a California resident, you may have the right to:

• Know and access the categories and specific pieces of personal information collected about you
• Delete personal information we have collected, subject to certain exceptions
• Correct inaccurate personal information
• Opt out of the sale or sharing of personal information — note that TF Corner does not currently sell or share personal information for cross-context behavioral advertising
• Non-discrimination — exercise your rights without receiving discriminatory treatment
• Authorized agent — designate an authorized agent to submit requests on your behalf, subject to identity verification

Under PIPEDA (Canada)

If you are located in Canada, you generally have the right to:

• Access the personal information we hold about you
• Request correction of inaccurate or incomplete information
• Withdraw consent to the collection, use, or disclosure of your personal information, subject to legal or contractual restrictions and reasonable notice
• File a complaint regarding our privacy practices (see the Canadian Privacy section below)

How to Submit a Request

To exercise any of the rights described above, please contact us at info@tfcorner.com with the subject line "Privacy Request". You may also reach us by phone at (647) 528-0200 or by mail to either of our office addresses listed in the Contact section below.

We may need to verify your identity before processing your request. Verification may involve confirming information you have previously provided to us. We aim to respond to rights requests within the timeframes required by applicable law — generally within 30 days for GDPR/UK GDPR and PIPEDA requests, and within 45 days for CCPA/CPRA requests, with the possibility of an extension where permitted.

In some cases, we may be unable to fully comply with a request due to applicable legal obligations, professional recordkeeping requirements, or other lawful grounds for retaining or continuing to process your information. If this occurs, we will explain the reason in our response.

California Privacy Disclosures

This section provides additional disclosures required under the California Consumer Privacy Act (CCPA) and the California Privacy Rights Act (CPRA).

Categories of Personal Information Collected

In the preceding 12 months, TF Corner may have collected the following categories of personal information, as defined under California law:

• Identifiers (name, email address, phone number, IP address)
• Professional or employment-related information (voluntarily submitted in connection with services)
• Financial information (voluntarily submitted in connection with tax, accounting, or advisory services)
• Internet or other electronic network activity information (browsing history, device data, interaction with our website)
• Geolocation data (general location derived from IP address)
• Inferences (drawn from the above categories to understand service needs or website usage patterns)

Purposes of Collection

Personal information is collected and used for the purposes described in Section 4 of this policy, including responding to inquiries, providing services, compliance, security, and improving our website.

Categories of Recipients

Personal information may be disclosed to the categories of recipients described in Section 8 of this policy, including service providers, professional advisers, and regulators or authorities as required by law.

Retention

Retention criteria are described in Section 10 of this policy.

Sale and Sharing

TF Corner does not sell personal information. TF Corner does not share personal information for cross-context behavioral advertising. If this changes, we will update this policy and provide an opt-out mechanism.

Submitting California Privacy Requests

California residents may submit requests to know, access, delete, or correct personal information by contacting info@tfcorner.com with "Privacy Request" in the subject line, or by calling (647) 528-0200. You may also designate an authorized agent to make a request on your behalf, subject to verification.

Canadian Privacy

TF Corner is committed to complying with the Personal Information Protection and Electronic Documents Act (PIPEDA) and applicable provincial privacy legislation in Canada.

Consent

We collect, use, and disclose personal information with your knowledge and consent, except where permitted or required by law. Consent may be express or implied, depending on the circumstances and the sensitivity of the information. You may withdraw your consent at any time, subject to legal or contractual restrictions and upon reasonable notice. We will inform you of the consequences of withdrawing consent, where applicable.

Purpose Limitation

Personal information is collected only for purposes that a reasonable person would consider appropriate in the circumstances and that are identified at or before the time of collection. We will not use or disclose personal information for purposes other than those for which it was collected, unless we obtain your further consent or are required or permitted by law to do so.

Access and Correction

You have the right to request access to the personal information we hold about you and to request corrections to any information that is inaccurate or incomplete. To submit such a request, please contact us at info@tfcorner.com.

Complaints

If you have a concern about our privacy practices, we encourage you to contact us first so that we can attempt to resolve the matter. If you are not satisfied with our response, you have the right to file a complaint with the Office of the Privacy Commissioner of Canada. Information about the complaint process is available on the Commissioner's website at www.priv.gc.ca.

Children's Privacy

Our website and services are designed for adults and are not directed to children under the age of 16 (or such other age as may be specified by applicable law). TF Corner does not knowingly collect personal information from children. If we become aware that we have collected personal information from a child without appropriate parental or guardian consent, we will take steps to delete that information promptly. If you believe we have inadvertently collected information from a child, please contact us at info@tfcorner.com.

Automated Decision-Making

TF Corner does not currently use automated decision-making processes, including profiling, that produce legal effects or similarly significant effects on individuals. If we introduce such processes in the future, we will update this policy and provide appropriate notice and safeguards as required by applicable law.

Third-Party Links

Our website may contain links to third-party websites, platforms, or resources that are not operated or controlled by TF Corner. This privacy policy does not apply to those external sites. We encourage you to review the privacy policies of any third-party website you visit. TF Corner is not responsible for the content, privacy practices, or security of external websites.

Changes to This Policy

We may update this Privacy Policy from time to time to reflect changes in our practices, our services, applicable law, or for other operational or legal reasons. When we make changes, we will revise the "Last Updated" date at the top of this page. If we make material changes that significantly affect how we handle personal information, we will make reasonable efforts to provide more prominent notice, such as a banner on our website or a direct communication where appropriate.

We encourage you to review this policy periodically. Your continued use of our website after changes are posted constitutes your acknowledgment of those changes.

Contact Information

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

Email: info@tfcorner.com
Phone: (647) 528-0200

Canada Office:
23 Westmore Dr, Suite No. 308
Etobicoke, ON, M9V 3Y7, Canada

United States Office:
1795 Baseline Rd
Grand Island, NY, 14072, United States