This is a multipart message in MIME format. ------=_NextPart_000_0EF1_01DA2D0F.0E7CA4E0 Content-Type: multipart/alternative; boundary="----=_NextPart_001_0EF2_01DA2D0F.0E7CA4E0" ------=_NextPart_001_0EF2_01DA2D0F.0E7CA4E0 Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: quoted-printable Hi Renee, =20 The addresses provided by legal are listed below. Thank you. =20 =20 From: brian.fialko@thekey.com =20 Sent: Thursday, December 7, 2023 7:36 PM To: 'Ip, Renee' ; nkani@thekey.com Cc: steven.kearley@thekey.com; 'Sam Naffaa' = ; 'Timothy Thomas' ; = 'Williams, Traci' ; michael.jichetti@thekey.com; = 'Tammi Franzese' ; 'Laszlo Kovacs' = ; 'Geraldine Nath' = ; natalie.cahoone@thekey.com Subject: RE: TheKey Billing Process=20 =20 Hi Nina, =20 Can you please provide the legal addresses for the entities below? =20 Thank you, =20 Brian =20 From: Ip, Renee >=20 Sent: Tuesday, November 28, 2023 3:22 PM To: brian.fialko@thekey.com ; = nkani@thekey.com =20 Cc: nkani@thekey.com ; = steven.kearley@thekey.com ; 'Sam = Naffaa' = >; 'Timothy Thomas' >; Williams, = Traci >; = michael.jichetti@thekey.com ; = 'Tammi Franzese' > Subject: RE: TheKey Billing Process=20 =20 Thanks Brian. Can I get the address of this entity as well. It was not = included in my original list and this is not one of the entity we = prepare returns for. That said, I just sent a follow up email to Nina = has we still have not received any address. Complete entities names = that we require addresses is per below. =20 =20 =20 =20 Renee Ip=20 Senior Manager, Indirect Tax KPMG LLP =20 Vaughan Metropolitan Centre 100 New Park Place, Suite 1400 Vaughan, ON L4K 0J3 Tel: 416-228-7027 Fax: 905-265-6390 Reneeip@kpmg.ca =20 =20 Any advice herein is based on the facts provided to us and on current = tax law including judicial and administrative interpretation. Tax law is = subject to continual change, at times on a retroactive basis and may = result in incremental taxes, interest or penalties. Should the facts = provided to us be incorrect or incomplete or should the law or its = interpretation change, our advice may be inappropriate. We are not = responsible for updating our advice for changes in law or interpretation = after the date hereof. Qu=C3=A9bec announced through its November 10, 2017 economic plan that = it intends to introduce legislation that will prohibit a taxpayer who = has carried out a transaction, or series of transactions, subject to a = Revenu Qu=C3=A9bec final assessment based on the general anti-avoidance = rule from being able to obtain authorization from the Autorit=C3=A9 des = march=C3=A9s financiers (AMF) to bid for or obtain public contracts. = The taxpayer will be listed in the Register of Enterprises Ineligible = for Public Contracts. Our advice is limited to the conclusions specifically set forth herein = and KPMG expresses no opinion with respect to any other federal, = provincial or foreign tax or legal aspect of the transactions described = herein. It sh