RE: TheKey Canadian Tax Returns

Hi Tim,

Okay great, well that’s a good start! From here, if you are authorized for the various TheKey entities, you should be able to input their business numbers and see their information. The business numbers are as follows:


  *   2004437 Alberta Ltd. – 71798 0320
  *   ARYA HEALTHY LIVING INC. - 82455 0594
  *   ARYA HEALTHY LIVING OAKVILLE INC. – 76780 0113
  *   HCA Home Care Assistance Canada Inc. - 79049 7861
  *   Home Care Assistance (Montréal) Inc. - 85342 4380
  *   Orofresh Enterprises Inc. - 85060 2871 / 83637 0056
     *   Two entities amalgamated to form this entity in 2022, so I have included both predecessor’s business numbers
  *   SJD CARE SERVICES INC. - 81231 9374
  *   Prairie Senior Care Inc. - 77985 9131 / 71984 3922
     *   Two entities amalgamated to form this entity in 2022, so I have included both predecessor’s business numbers

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: Timothy Thomas <tt@thekey.com>
Sent: Monday, June 12, 2023 7:16 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca>; rebecca.ng@thekey.com; brian.fialko@thekey.com; daniel.barakat@thekey.com; geraldine.nath@thekey.com
Subject: Re: TheKey Canadian Tax Returns [EXTERNAL]

Hi Jessica,

I do have a CRA account, and I've logged in but unfortunately it was not automatically linked. This is what I see when I log in, it's asking me for the business number.

[cid:image001.png@01D99D05.3AB443F0]

On Fri, Jun 9, 2023 at 12:34 PM Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>> wrote:
Hi Tim,

As promised, here is the detail on how log into your CRA account:

  *   The login page for the CRA website can be found here<https://urldefense.com/v3/__https:/www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/business-account.html__;!!N8Xdb1VRTUMlZeI!mxFLDb4cGYuJLMdhi2XVaEUiPUYtxDAMtWARNt6k6DkVbt-wqVx1iDL-9hKOZJYdKe8hlfoRm-c$>.
  *   If you have already set up a CRA account, you should select Option 2, where you will input your username and password.

If you have not yet set up your My Business Account, you can click on CRA Register under the Option 2 heading to set it up. If you are registered as an authorized signing officer of TheKey under your SIN, it should hopefully automatically link the two.

If you are not already registered as an authorized signing officer of TheKey, please let me know and I can send further guidance.

If you run into any issues, you can always reach out to the business line at 1-800-959-5525 and they may be able to help.

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Wednesday, June 7, 2023 2:36 PM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>; 'Timothy Thomas' <tt@thekey.com<mailto:tt@thekey.com>>
Subject: RE: TheKey Canadian Tax Returns [EXTERNAL]

Hi Jessica,

Adding Tim to the email. Thank you!

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Tuesday, June 6, 2023 5:18 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canadian Tax Returns

For sure, Brian. When works for you? I can set up a Teams meeting.

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Tuesday, June 6, 2023 2:06 PM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canadian Tax Returns [EXTERNAL]

Thank you Jessica! Let’s jump on a quick call and discuss.

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Tuesday, June 6, 2023 4:00 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canadian Tax Returns

Hi Brian,

For some background, the reason that we like to be able to roll retained earnings is to ensure that there were no income statement and/or dividend transactions that were missed in the prior year tax return. If you are comfortable that there are no such issues here, we can proceed by pushing the retained earnings variances through as ‘other adjustments’ in the retained earnings section of the tax balance sheet.

Let me know how you want to proceed, or please feel free to give me a call at the below number if you would like some more background.

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Tuesday, June 6, 2023 12:51 PM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canadian Tax Returns [EXTERNAL]

Hi Jessica,

I think we need to touch base on all of the retained earnings differences you are noting.  I do not know what was sent over last year when the returns were completed and I am not sure how to handle this.

Thank you,

Brian

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Tuesday, June 6, 2023 2:42 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canadian Tax Returns

Hi Brian,

Thanks for sending these over!

We have finished our first go through of the returns, and attached our questions here.

Please let me know if it would be easier to set up a call to go over anything.

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Tuesday, June 6, 2023 9:27 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canadian Tax Returns [EXTERNAL]

Hi Jessica,

Please see attached 2022 NOA for Oakville and Waterloo.

Thank you!

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Friday, June 2, 2023 1:30 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: TheKey Canadian Tax Returns

Hi Everyone,

Happy Friday!

We have started to go through a few of the Canadian tax returns, and have some questions for you as a result. I have included these in the attached Excel file – note that the name of each tab indicates the respective entity.

We will continue to work through the other returns, and let you know if we have any other questions.

Have a nice weekend!

Thanks,

Jessica Woolley, CPA (she/her)

Manager, Canadian Corporate Tax

KPMG LLP

Suite 3100 205 - 5 Avenue SW
Calgary, Alberta T2P 4B9
T 403 476 3742
F 403 691 8008
jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>




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