--Apple-Mail-7A6303FF-8DBC-4F4C-8309-92A5A3A260D3 Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable Can= =E2=80=99t you bill us as the parent? On Nov 22, 2023, at 9:39=E2=80=AFAM, Ip, Renee <rene= eip@kpmg.ca> wrote: =EF=BB=BF v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} @font-face { font-family: "Cambria Math"; } @font-face { font-family: Calibri; } p.MsoNormal, li.MsoNormal, div.MsoNormal { margin: 0in; font-size: 11pt; fon= t-family: Calibri, sans-serif; } a:link, span.MsoHyperlink { color: rgb(5, 99, 193); text-decoration: underli= ne; } p.wordsection1, li.wordsection1, div.wordsection1 { margin-right: 0in; margi= n-left: 0in; font-size: 10pt; font-family: Calibri, sans-serif; } span.EmailStyle26 { font-family: Calibri, sans-serif; color: rgb(31, 78, 121= ); } .MsoChpDefault { font-size: 10pt; } @page WordSection1 { size: 8.5in 11in; margin: 1in; } div.WordSection1 { page: WordSection1; } ol { margin-bottom: 0in; } ul { margin-bottom: 0in; } Hi Nani, We are looking for the b= illing address for us to issue the bill. Thanks! Ren= ee Ip Senior= Manager, Indirect Tax KPMG LLP Vaughan Metropolitan Centre 100 New Park Place, Suite 1400 Vaugha= n, ON L4K 0J3 Tel: 4= 16-228-7027 Fax: 9= 05-265-6390 Reneeip@kpmg.ca = Any advice herein is based o= n the facts provided to us and on current tax law including judicial and adm= inistrative 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 provid= ed to us be incorrect or incomplete or should the law or its interpretation c= hange, our advice may be inappropriate. We are not responsible for updating o= ur advice for changes in law or interpretation after the date hereof. Qu=C3=A9bec announced throu= gh its November 10, 2017 economic plan that it intends to introduce legislat= ion that will prohibit a taxpayer who has carried out a transaction, or seri= es of transactions,