RE: KPMG meeting invitation coming (gn!)

Hi Paul, Tim, and Natalie

I’m checking to see what times may be possible for a transfer pricing discussion. I think we only need up to an hour. Here are a few options:

Friday, June 20 – any time after 11am ET.
Monday, June 23 – any time except noon to 1pm ET
Tuesday, June 24 – any time after 10am ET

Let me know what may work.

Regards,

Michael

From: Hoffman, Michael D
Sent: Wednesday, May 7, 2025 10:51 PM
To: tt@thekey.com<mailto:tt@thekey.com>; paul.kahn@thekey.com<mailto:paul.kahn@thekey.com>
Cc: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>
Subject: RE: KPMG meeting invitation coming (gn!) [EXTERNAL]

Hi Paul, Tim, and Natalie

Further to Gerri’s message below, I would like to set up a call to gather information to better understand how the US operations are helping the Canadian operations. I find the most effective first step is to have a conversation where you can describe how Canada and the US interact and to understand the value the US entity brings to the table.

I was curious if we may be able to find a time on Monday, May 12, Tuesday May 13, or Wednesday, May 14 for about an hour.

My availability (Eastern Time) are:

  *   Monday, May 12
     *   10am to noon
     *   1pm to 5pm
  *   Tuesday, May 13
     *   10am to 12:30pm
     *   1:30pm to 5pm
  *   Wednesday
     *   10am to 5pm

If those times don’t work, I should be able to make the 21st, 22nd or 23rd to work.

Michael

Michael Hoffman, PhD (he/him)
Partner, KPMG Canada
Canadian Transfer Pricing Chief Economist

Calgary
Desk: +1 403 691 7984
Mobile: +1 403 612 1173

From: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>
Sent: Wednesday, April 30, 2025 12:33 PM
To: geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>
Cc: Hoffman, Michael D <mdhoffman@kpmg.ca<mailto:mdhoffman@kpmg.ca>>
Subject: RE: KPMG meeting invitation coming (gn!) [EXTERNAL]

Sorry, too quick on the draw.  Michael is now copied 😊

From: Rubinstein, Brian
Sent: Wednesday, April 30, 2025 12:32 PM
To: Geraldine Nath <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>
Subject: RE: KPMG meeting invitation coming (gn!) [EXTERNAL]

Thanks Geri and Natalie.  I’ve copied Michael Hoffman, our transfer pricing partner who will take the reins on setting up the meetings.

Thanks.
Brian.

From: Geraldine Nath <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>
Sent: Tuesday, April 29, 2025 7:26 AM
To: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>
Subject: FW: KPMG meeting invitation coming (gn!) [EXTERNAL]
Importance: High

Brian:

Here are the email addresses you needed for the meetings.  Please also invite Natalie Cahoone our Controller, included above.

gerri nath
Chief Accounting Officer | TheKey
Mobile: 561.879.0132

[cid:image001.png@01DBE13D.281856E0]<https://urldefense.com/v3/__http:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!l293b_XVTQ34xYkhFV5Y274nR6WK5j84EfFM-Nh1yStEi0PFDqsWj-XG1zGxRKAlZsCqz3zRektV7bgKZVGd2SQjUJAa$>

From: Geraldine Nath <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>
Sent: Tuesday, April 29, 2025 8:23 AM
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Paul Kahn <paul.kahn@thekey.com<mailto:paul.kahn@thekey.com>>
Cc: Geraldine Nath <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>
Subject: KPMG meeting invitation coming (gn!)
Importance: High

Tim and Paul:

I am working with KPMG in Canada to find ways that we can move cash from Canada into the U.S. without adverse tax implications.  As a part of our planning, we are exploring a transfer pricing option.  To vet this option, someone from KPMG will be sending you a meeting invitation to talk to you about the business and how TheKey in the U.S. supports Canadian operations.

Thank you in advance for working with your schedule to accommodate this important meeting.  Let me know if you have questions.

gerri nath
Chief Accounting Officer | TheKey
Mobile: 561.879.0132

[cid:image001.png@01DBE13D.281856E0]<https://urldefense.com/v3/__http:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!l293b_XVTQ34xYkhFV5Y274nR6WK5j84EfFM-Nh1yStEi0PFDqsWj-XG1zGxRKAlZsCqz3zRektV7bgKZVGd2SQjUJAa$>

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