Suresh Madaan CPA Professional Corporation
Effective Date: March 2026 | Version 1.01

Purpose and Scope

This Anti-Spam Policy (the “Policy”) sets out the commitment of Suresh Madaan CPA Professional Corporation (the “Firm,” “we,” “us,” or “our”) to comply with Canada’s Anti-Spam Legislation (CASL, S.C. 2010, c. 23) in all electronic communications originating from or on behalf of the Firm.

This Policy applies to:

All clients, prospective clients, and individuals who have engaged or expressed interest in the Firm’s professional services (“Clients” or “you”)

All employees, associates, contractors, and affiliates acting on behalf of the Firm

Any third-party service providers authorized to send electronic communications on the Firm’s behalf

This Policy governs the transmission of all commercial electronic messages (CEMs) including but not limited to newsletters, tax planning information, service announcements, promotional communications, and bulk electronic correspondence sent by email, text message, or any other electronic means.

Certain communications from the Firm may be generated or facilitated through cloud-based, automated, or AI-assisted systems, including appointment reminders, document submission confirmations, and tax season notifications. All such communications are sent in compliance with this Policy and applicable CASL requirements, including identification of the sender and inclusion of an unsubscribe mechanism where required. The use of AI or automated tools in generating or facilitating communications does not alter the Firm’s obligations under CASL or the Client’s right to withdraw marketing consent at any time.

2. What is Canada’s Anti-Spam Legislation (CASL)?

CASL is federal legislation that regulates the sending of commercial electronic messages to Canadian electronic addresses. A commercial electronic message (CEM) is any electronic message that encourages participation in a commercial activity, regardless of whether there is an expectation of profit.

CASL applies to messages sent by any means of telecommunication, including email, SMS/text messages, and social media messages. It does not apply to interactive two-way voice communications between individuals, fax messages sent to a telephone account, or voice recordings sent to a telephone account.

Under CASL, a CEM may only be sent to a recipient where:

The recipient has provided express consent to receive such messages; or

Implied consent exists based on an existing business relationship, as defined under CASL; and

The message complies with all prescribed form requirements including sender identification and a functioning unsubscribe mechanism.

3. Transactional Communications — Engagement Exemption

Not all electronic communications from the Firm are commercial electronic messages subject to CASL. Electronic communications that are necessary to fulfill a professional services engagement — including correspondence regarding your tax return, requests for information, delivery of completed returns, CRA notices, filing deadline reminders, and responses to your inquiries — are transactional in nature and are exempt from CASL’s CEM requirements.

By signing the Engagement Letter with the Firm, you consent to receiving all transactional electronic communications necessary to fulfill the services described therein. This consent remains in effect for the duration of the engagement and is not affected by the withdrawal of marketing consent.

4. Commercial Electronic Messages — Consent Requirements

The Firm will not send commercial electronic messages to any individual or organization without first obtaining the applicable form of consent.

4.1 Express Consent Express consent is obtained where a recipient has explicitly agreed to receive CEMs from the Firm, either in writing or orally with a record maintained. Express consent is obtained through the Privacy Consent Form signed as part of the client onboarding process. Express consent remains valid until withdrawn.

4.2 Implied Consent Implied consent exists under CASL in the following circumstances:

There is an existing business relationship between the Firm and the recipient arising from a prior engagement for professional services within the preceding two (2) years

The recipient has made an inquiry or application to the Firm within the preceding six (6) months

The recipient has conspicuously published or provided their electronic address without indicating they do not wish to receive unsolicited messages, and the CEM is relevant to their professional role or activities

The Firm will not rely on implied consent beyond the periods prescribed under CASL and will seek express consent upon expiry of any implied consent period.

4.3 Consent Records The Firm maintains records of all consents received, including the date, method, and scope of consent, in accordance with CASL’s consent record-keeping requirements. These records are retained as part of the Firm’s compliance documentation.

5. Prescribed Form Requirements

All commercial electronic messages sent by or on behalf of the Firm will comply with CASL’s prescribed form requirements, including:

Clear identification of Suresh Madaan CPA Professional Corporation as the sender, or identification of the party on whose behalf the message is sent

Accurate and not misleading subject line and message content

The Firm’s current mailing address and at least one of: telephone number, email address, or web address

A clear and functional unsubscribe mechanism allowing the recipient to withdraw consent at no cost

6. Unsubscribe — How to Withdraw Consent

You may withdraw your consent to receive commercial electronic messages from the Firm at any time using any of the following methods. All unsubscribe requests will be processed within ten (10) business days of receipt:

By Email: corpm@sm-cpa.ca — include “Unsubscribe” in the subject line

By Mail: Privacy Officer, Suresh Madaan CPA Professional Corporation Unit 226, 4851 Westwinds Dr NE, Calgary, Alberta T3J 4L4

By Reply: Reply to any commercial electronic message from the Firm with “Unsubscribe” in the subject line

Upon processing your request, your electronic address will be removed from all marketing and commercial communication lists. Please note that withdrawal of consent to CEMs does not affect transactional communications sent in the normal course of delivering the professional services for which you have engaged the Firm, as these are exempt under CASL and necessary to fulfill our engagement obligations.

7. Third-Party Senders and Affiliates

Where the Firm engages third-party service providers, affiliates, or technology platforms (e.g., Mailerlite, MailChimp, or AI-assisted communication tools) to send or facilitate electronic communications on its behalf, those parties are required to comply with this Policy and with CASL in all respects. The Firm remains accountable for ensuring that third-party senders acting on its behalf obtain and honor appropriate consents and include required sender identification and unsubscribe mechanisms in all CEMs.

8. Complaints and Enforcement

If you believe you have received an unsolicited commercial electronic message from Suresh Madaan CPA Professional Corporation in contravention of this Policy or CASL, please contact us immediately:

Privacy and Compliance Officer Suresh Madaan CPA Professional Corporation Email: corpm@sm-cpa.ca Tel: 403-456-2242 | Toll Free: 1-877-334-2242

We will investigate all complaints promptly and take corrective action where required.

If you are not satisfied with our response, you may file a complaint with the Canadian Radio-television and Telecommunications Commission (CRTC):

9. Policy Updates

This Policy may be updated from time to time to reflect changes in CASL requirements, regulatory guidance, or the Firm’s practices. The current version will be available on our website at [www.sm-cpa.ca/anti-spam] and at our office upon request. Material changes will be communicated to active clients.

10. Related Policies

This Anti-Spam Policy should be read in conjunction with the Firm’s Privacy Policy (www.smcpa.ca/privacy) and Terms and Conditions (www.smcpa.ca/terms-conditions), as well as the terms of your Engagement Letter, which together govern the Firm’s communications and data handling practices.

This Policy was last reviewed and updated: March 2026.