This is a multipart message in MIME format. ------=_NextPart_000_0156_01D99A21.646D4020 Content-Type: multipart/alternative; boundary="----=_NextPart_001_0157_01D99A21.646D4020" ------=_NextPart_001_0157_01D99A21.646D4020 Content-Type: text/plain; charset="us-ascii" Content-Transfer-Encoding: 7bit Hi Jessica, Attached is Arya healthy Living Waterloo - 3 questions are outstanding and would like to discuss with you tomorrow. Thank you! Brian From: brian.fialko@thekey.com Sent: Wednesday, June 7, 2023 4:50 PM To: 'Woolley, Jessica A' ; geraldine.nath@thekey.com; daniel.barakat@thekey.com; rebecca.ng@thekey.com Cc: 'Towns Lewis, Ashley' ; 'Timothy Thomas' Subject: RE: TheKey Canadian Tax Returns Hi Jessica, Please see attached, responses for Orofresh, Calgary -200437(following email because of file size) & SJD Toronto. Thank you! Brian From: Woolley, Jessica A > Sent: Tuesday, June 6, 2023 5:18 PM To: brian.fialko@thekey.com ; geraldine.nath@thekey.com ; daniel.barakat@thekey.com ; rebecca.ng@thekey.com Cc: Towns Lewis, Ashley > 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 > Sent: Tuesday, June 6, 2023 2:06 PM To: Woolley, Jessica A >; geraldine.nath@thekey.com ; daniel.barakat@thekey.com ; rebecca.ng@thekey.com Cc: Towns Lewis, Ashley > Subject: RE: TheKey Canadian Tax Returns [EXTERNAL] Thank you Jessica! Let's jump on a quick call and discuss. From: Woolley, Jessica A > Sent: Tuesday, June 6, 2023 4:00 PM To: brian.fialko@thekey.com ; geraldine.nath@thekey.com ; daniel.barakat@thekey.com ; rebecca.ng@thekey.com Cc: Towns Lewis, Ashley > 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 > Sent: Tuesday, June 6, 2023 12:51 PM To: Woolley, Jessica A >; geraldine.nath@thekey.com ; daniel.barakat@thekey.com ; rebecca.ng@thekey.com Cc: Towns Lewis, Ashley > 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 > Sent: Tuesday, June 6, 2023 2:42 PM To: brian.fialko@thekey.com ; geraldine.nath@thekey.com ; daniel.barakat@thekey.com ; rebecca.ng@