Re: Update on Workstreams [CWILSON-C.FID2144802]

Hi Renee,

I apologize for the delayed response. Regarding your question, my
involvement has been limited to communicating the amalgamation to WSIB/WCB
and notifying EHT ( Which I still have not recived a response).

We do have a payroll account in Montreal and will require assistance with
registration for Quebec and QST. Please let me know what action items you
need from me to ensure a smooth transition.

Best regards,

*Germaine Daniels*

Director Payroll | TheKey

Email: germaine.daniels@thekey.com

Mobile: 562.784.1800

<http://www.thekey.com>

On Thu, Jan 15, 2026 at 6:50 PM Ip, Renee <reneeip@kpmg.ca> wrote:

> Hi Germaine,
>
>
>
> Just wanted to follow up on Michael’s email below to get the RQ
> registration moving.  Can you please confirm whether you require the Quebec
> payroll account.  Also, can you confirm whether Home Care Assistance
> (Montreal) Inc. has a payroll account as well.  If so, we can request to
> close it along with the QST account effective 12/31/2025.
>
>
>
> Thank you!
>
>
>
> *Renee Ip *
>
> Senior Manager, Indirect Tax
>
> KPMG LLP
>
>
>
> Vaughan Metropolitan Centre
>
> 100 New Park Place, Suite 1400
>
> Vaughan, ON L4K 0J3
>
> Tel: 416-228-7027
>
> Fax: 905-265-6390
>
> *Reneeip@kpmg.ca <Reneeip@kpmg.ca>*
>
>
>
> *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.*
>
> *Québec 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
> Québec final assessment based on the general anti-avoidance rule from being
> able to obtain authorization from the Autorité des marchés 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
> should be noted that the Canada Revenue Agency and/or the relevant
> provincial tax authority and/or a foreign tax authority and/or any other
> governmental tax authority (collectively a Tax or Revenue Authority) could
> take a different position with respect to these transactions in which case
> it may be necessary for you to defend this position on appeal from an
> assessment or litigate the dispute before the courts, including one or more
> appellate courts, in order for our conclusions to prevail.  If a settlement
> were reached with a Tax or Revenue Authority or if such appeal and
> litigation were not, or were not entirely, successful, the result would
> likely be different from the views we express herein.  Unless expressly
> provided for, KPMG’s services do not include representing Client in the
> event of a challenge by a Tax or Revenue Authority or litigation before any
> court.*
>
> *KPMG's advice is for the sole use of KPMG's client.  The advice is based
> on the specific facts and circumstances and the scope of KPMG’s engagement
> and is not intended to be relied upon by any other person.  KPMG disclaims
> any responsibility or liability for any reliance that any person other than
> the client may place on this advice.*
>
>
>
> *From:* Michael Jichetti <michael.jichetti@thekey.com>
> *Sent:* Wednesday, January 14, 2026 5:07 PM
> *To:* Teio Senda <TSenda@cwilson.com>; Germaine Daniels <
> germaine.daniels@thekey.com>
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; seth.poindexter@thekey.com; Timothy
> Thomas <tt@thekey.com>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca>;
> Leslie Westmoreland <LWestmoreland@cwilson.com>; Rubinstein, Brian <
> brubinstein@kpmg.ca>; Sin, Cecilia <ceciliasin@kpmg.ca>
> *Subject:* Re: Update on Workstreams [CWILSON-C.FID2144802]
>
>
>
> I can check on Chris and his ID. I do not handle payroll matters, so I am
> adding Germaine who can confirm if she needs any help. Thank you
>
>
>
> On Wed, Jan 14, 2026 at 5:01 PM Teio Senda <TSenda@cwilson.com> wrote:
>
> Yes, attached is the pre-amalgamation resolution of HCA Montreal.
>
>
>
> *From:* Ip, Renee <reneeip@kpmg.ca>
> *Sent:* Wednesday, January 14, 2026 12:56 PM
> *To:* michael.jichetti@thekey.com; Teio Senda <TSenda@cwilson.com>
> *Cc:* seth.poindexter@thekey.com; Timothy Thomas <tt@thekey.com>; Vara
> Prasad, Shiva Shankar P <svaraprasad@kpmg.ca>; Leslie Westmoreland <
> LWestmoreland@cwilson.com>; Rubinstein, Brian <brubinstein@kpmg.ca>; Sin,
> Cecilia <ceciliasin@kpmg.ca>
> *Subject:* RE: Update on Workstreams [CWILSON-C.FID2144802]
>
>
>
> *[CAUTION: This email originated from outside of the organization. Do not
> click links or open attachments unless you recognize the sender and know
> the content is safe.]*
>
>
> ------------------------------
>
> Thanks Teio – Yes, that is what I am looking for.  Do you have the officer
> resolution for Home Care Assistance (Montreal) Inc.?  If not @Michael
> Jichetti <michael.jichetti@thekey.com> can you please provide.
>
>
>
> @Michael Jichetti <michael.jichetti@thekey.com> – for TheKey Care Ltd, as
> the officers resolution that Teio provides only confirms Chris CEO title,
> Chris would have to sign the forms.  That said, please provide Chris photo
> ID with signature in the meantime.  Also, I realized, I forgot to highlight
> in blue below to confirm whether TheKey Care Ltd. needs Quebec payroll
> registration.  Can you confirm and if so, provide the below as it is one
> registration form so we can complete at the same time if needed.
>
>
>
> Per my attached email, please confirm if you need the Quebec payroll
> account as well and if so, please provide the below.
>
> Source Deductions:
>
> o   Date expected to pay a salary or wages for the first time
>
>    - Total amount of deductions and employer contributions expected
>    monthly
>
>
>
>
>
>
>
>
>
> *Renee Ip *
>
> Senior Manager, Indirect Tax
>
> KPMG LLP
>
>
>
> Vaughan Metropolitan Centre
>
> 100 New Park Place, Suite 1400
>
> Vaughan, ON L4K 0J3
>
> Tel: 416-228-7027
>
> Fax: 905-265-6390
>
> *Reneeip@kpmg.ca <Reneeip@kpmg.ca>*
>
>
>
> *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.*
>
> *Québec 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
> Québec final assessment based on the general anti-avoidance rule from being
> able to obtain authorization from the Autorité des marchés 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
> should be noted that the Canada Revenue Agency and/or the relevant
> provincial tax authority and/or a foreign tax authority and/or any other
> governmental tax authority (collectively a Tax or Revenue Authority) could
> take a different position with respect to these transactions in which case
> it may be necessary for you to defend this position on appeal from an
> assessment or litigate the dispute before the courts, including one or more
> appellate courts, in order for our conclusions to prevail.  If a settlement
> were reached with a Tax or Revenue Authority or if such appeal and
> litigation were not, or were not entirely, successful, the result would
> likely be different from the views we express herein.  Unless expressly
> provided for, KPMG’s services do not include representing Client in the
> event of a challenge by a Tax or Revenue Authority or litigation before any
> court.*
>
> *KPMG's advice is for the sole use of KPMG's client.  The advice is based
> on the specific facts and circumstances and the scope of KPMG’s engagement
> and is not intended to be relied upon by any other person.  KPMG disclaims
> any responsibility or liability for any reliance that any person other than
> the client may place on this advice.*
>
>
>
> *From:* Michael Jichetti <michael.jichetti@thekey.com>
> *Sent:* Wednesday, January 14, 2026 3:44 PM
> *To:* Teio Senda <TSenda@cwilson.com>
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; seth.poindexter@thekey.com; Timothy
> Thomas <tt@thekey.com>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca>;
> Leslie Westmoreland <LWestmoreland@cwilson.com>; Rubinstein, Brian <
> brubinstein@kpmg.ca>; Sin, Cecilia <ceciliasin@kpmg.ca>
> *Subject:* Re: Update on Workstreams [CWILSON-C.FID2144802]
>
>
>
> Hi
>
>
>
> Thank you Teio. I think Tim should sign, as he is the Head of t