Regulatory Compliance

Data Tracking Modules (Cookie Policy)

Last updated: 2024

DISCLAIMER: This document is a standardized template for informational purposes regarding Capital Gains Tax (CGT) educational services provided by Stone and Receipt and does not constitute formal legal advice.

01. Legal Framework & Jurisdiction

Stone and Receipt operates primarily out of Ottawa, Ontario, Canada. Consequently, our data processing activities, including the deployment of tracking modules (cookies), are governed by the federal Personal Information Protection and Electronic Documents Act (PIPEDA) and Ontario’s provincial privacy standards.

In accordance with the Office of the Privacy Commissioner of Canada (OPC) guidelines, we acknowledge that cookies can collect "personal information" if they can identify an individual. Furthermore, for our international visitors, we align with the Canada’s Anti-Spam Legislation (CASL) and maintain high-level compatibility with global standards such as the GDPR for users accessing our modules from the European Economic Area.

02. Definition of Tracking Modules

Tracking modules, commonly referred to as "cookies," are small data files placed on your device (computer, smartphone, tablet) when you visit our platform. At Stone and Receipt, these modules serve as digital identifiers that help us understand how users interact with our Capital Gains Tax calculation tools and educational content.

Modules may be:

  • First-party: Set directly by Stone and Receipt.
  • Third-party: Set by our analytical or technical partners (e.g., Google Analytics).
  • Session-based: Temporary files that expire when you close your browser.
  • Persistent: Files that remain on your device for a pre-defined period or until manually deleted.

03. Classification of Modules Used

Category Purpose Retention Legal Basis
Strictly Necessary Essential for site navigation, security, and accessing tax calculators. Session / 1 Year Legitimate Interest
Analytical Aggregated data on user flow through the Capital Gains Processing Hub. 2 Years Consent
Marketing Tracking for personalized tax advisory notifications and retargeting. 180 Days Consent

04. Third-Party Data Transmission

Stone and Receipt utilizes third-party infrastructure to optimize the delivery of tax information. These third parties may include:

05. Consent Management

Under Canadian law, consent for non-essential cookies must be meaningful. Upon your first visit to Stone and Receipt, you are presented with a choice to accept or decline tracking modules. Except for "Strictly Necessary" modules, no cookies are deployed on your device until affirmative action is taken.

Manage your preferences now:

You may also modify your browser settings to block all cookies. Please note that blocking essential modules may result in the failure of specific features within our Data Input and Reporting system.

06. Implementation of Rights

Pursuant to PIPEDA and the Digital Privacy Act, you have the right to challenge our compliance regarding tracking modules. You may request:

  • Access to the data collected through your unique module ID.
  • Withdrawal of consent for marketing or analytical tracking at any time.
  • Deletion of persistent cookies stored on our server-side logs.

07. Governance & Contact

For further information on how we handle your information beyond tracking modules, please refer to our Privacy Protocol and Service Parameters.