--000000000000649a9005f6685a50 Content-Type: text/plain; charset="UTF-8" Hi Frank As requested, below is the list of the sales tax (for client invoice) on our existing Canadian subsidiaries. @Ali Malik please confirm whether we're charging GST *AND* QST for Montreal (QB), or if they are QST exempt. Thanks. Subsidiary Location Province GST/HST PST QST Notes Orofresh Enterprise Vancouver BC 5% 7% PST exempt 2004437 Alberta Ltd Calgary AB 5% n/a Prairie Senior Care Winnipeg MB 5% 7% PST exempt SJD Care Services Toronto ON 13% n/a Arya Healthy Living Oakville Oakville ON 13% n/a Arya Healthy Living Waterloo ON 13% n/a Home Care Assistance (Montreal) Montreal QB 5% n/a 9.975% Ali to check & confirm Note GST and HST are all paid to Receiver General via Canada Revenue Agency (CRA) PST is paid to their respective provincial ministry of finance. Currently BC and MB both have PST, however, the two entities (Vancouver and Winnipeg) within those provinces are PST exempt. Thanks. *Hua Wu CA, CPA* Accounting Manager - Canada (403) 369-8848 hua.wu@thekey.com TheKey.com [image: TheKey] --000000000000649a9005f6685a50 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Frank As requested, below is the lis= t of the sales tax (for client invoice) on our existing=C2=A0Canadian subsi= diaries.=C2=A0 @Ali = Malik =C2=A0 please confirm whether we're charging GST AND QS= T for Montreal (QB), or if they are QST exempt. Thanks. Subsidiary Location Province GST/HST PST QST Notes <td height=3D"19" style=3D"height:14.5pt;padding-top:1px;padding-right:1p= x;padd