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

Hi Germaine,

If I can add, TheKey is not extra-provincially registered in Nova Scotia from a corporate perspective. It will need to do so if it has a business presence in Nova Scotia. We will wait to hear from you on the below before taking any action. We can extra-provincially register TheKey in Nova Scotia if you decide it will conduct business there.

Regards,
Teio

From: Germaine Daniels <germaine.daniels@thekey.com>
Sent: Thursday, January 22, 2026 3:16 PM
To: Singh, George <georgesingh@kpmg.ca>
Cc: Ip, Renee <reneeip@kpmg.ca>; michael.jichetti@thekey.com; Teio Senda <TSenda@cwilson.com>; 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]


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________________________________
Hi George,

In response to your question regarding Nova Scotia annual returns: 2025 was the first year we registered in the province, and the year-end return has already been submitted online.

I am hesitant to close the account at this time as we may have employees there in the future. I will wait for follow-up from Nova Scotia regarding the pending questions before we make a final decision.

Thanks,

Germaine Daniels

Director Payroll | TheKey

Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>

Mobile: 562.784.1800


[Image removed by sender.]<http://www.thekey.com>



On Thu, Jan 22, 2026 at 9:13 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Germaine,

Hope you are doing well.

Generally, the obligation of an employer with respect to employee source deductions for federal and provincial income taxes as well as CPP and EI premiums depends upon the employee's “province of employment” (POE).   Based on this, different withholding tax rates may apply (i.e., ON or NS versus Quebec rates), and certain other payroll tax obligations may or may not apply as well.

The POE is determined based on the establishment of the employer at which the employee reports to work, based on factors discussed in further detail below. The term “establishment” (for payroll tax purposes) has a substantively similar meaning to “permanent establishment” (‘PE’) (for income tax purposes) and in practice they are used somewhat interchangeably (with the primary distinction being that an “establishment” can be short-term/temporary). This generally comprises – amongst other things – a fixed place of business (such as an office) or an employee or agent with general authority to contract on behalf of the company. There is no minimum amount of time the employee has to report to the establishment, and the establishment to which they report is not necessarily the place where they are physically located or perform their work.  I am not certain if TheKey may previously had employees working from home offices in other provinces or whether in fact there may have been physical offices outside of Ontario, BC, MB, or Quebec.  For the amalgamation process, there are notification requirements to be issued based on which provinces/accounts the business was registered in.  Going-forward, the various jurisdictions will advise as to the accounts to continue going-forward.  If you have employees in any locations for which it is determined payroll accounts may be required, the registrations will need to be requested accordingly.

The Canadian tax authorities normally take the view that a remote employee’s home office is usually not a PE of the employer in ordinary circumstances (i.e., unless the employer subsidizes or exercises control over the employee’s home office, the employee’s home address is presented to clients or suppliers as a place of business, the employer regularly maintains a server or other goods or equipment at the employee’s home, etc.). Further, although there is limited official guidance in this regard, “general authority to contract” is typically understood to comprise the ability to exercise wide discretion to conclude substantive contracts without approval from higher management, beyond minor or routine agreements (such as customer contracts below de minimis thresholds or subject to strict pre-approval criteria, or for small purchases such as office supplies) – in practice, this normally captures executive leadership (e.g., CEO, CFO, President, etc.).

Therefore, in most circumstances, an employee who works remotely from home will not necessarily be considered to have a default POE where they reside. Instead, the CRA’s position for employees who enter into a full-time remote work agreement is that the POE is determined based on the employer's establishment to which the employees may reasonably be considered attached. The primary indicator of this is whether the employee would physically come to work to carry out the functions related to their employment duties at a particular establishment if it were not for the full-time remote work agreement. For employees who physically reported to an establishment of the employer immediately before entering a full-time remote work agreement, that establishment is the one to which they would be reasonably considered to be attached, unless the employee's circumstances or the nature of their duties have changed.

For other employees, the CRA has indicated that the following secondary indicators can together assist in this determination:
(i)     the establishment where the employee attends or would attend in-person meetings, through any type of communication;
(ii)     the establishment where the employee receives or would receive work-related material or equipment or associated instructions and assistance;
(iii)    the establishment where the employee comes or would come in person to receive instructions from their employer regarding their duties, through any type of   communication;
(iv)    the establishment that is responsible for or supervises the employee, as indicated in the contractual agreements between the employer and the employee; and
(v)     the establishment to which the employee would report based on the nature of the duties performed by the employee.

In situations where an employee cannot be attached to a particular establishment, the CRA’s view is that the POE is determined by the establishment of the employer from which the employee's salary is paid, being generally the location of the employer's payroll department or payroll records, or alternatively the establishment "which actually incurs the expense for T2 reporting purposes". The latter expression is not defined, but appears to refer to the allocation of the salaries and wages for provincial income allocation purposes; this is effectively circular, as the CRA's guidance on provincial income allocation refers to the POE for payroll tax purposes, and in our experience the POE is often relied upon for provincial income allocation purposes.

Further guidance, including an interactive assessment, is available on the CRA’s webpage, “Determine the province of employment (POE)<https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/set-up-new-employee/determine-province-employment.html>”.   Revenu Quebec generally adopts the CRA’s positions on these matters in most or all material respects.

TheKey/Home Care Assistance will need to be evaluate whether or not the employees in question report to a PE in the province of ON, NS, BC, or Quebec and if they are paid from B.C., ON, NS or Quebec, as those answers will have consequences in terms of which jurisdictional payroll taxes would apply.  Basically, HomeCare Assistance will need to assess whether the employees in Quebec can reasonably be considered to be employees of Home Care Assistance establishments in Québec (if applicable).  Based on the limited information available/provided, my understanding is that Home Care Assistance previously had registered a payroll account with Revenu Quebec and utilized Ceridan as a third-party payroll provider for that account.  I am not aware if KPMG is authorized with either the CRA or Revenu Quebec on their payroll accounts (you may want to confirm internally with either Irin Eva or Lyndsey Organ as to who may be authorized on the CRA/Quebec accounts).  I would also recommend that you review the employment agreements for the employees in question so we can determine which deductions should apply and we can evaluate whether additional Quebec accounts should be opened.  You may want to review existing payroll records for the Quebec based employees and confirm which provinces the payroll deductions/remittance had been sent to in the past or follow-up with Irin.  I have attached a high-level report (see attached) which contains various worksheets as to the rules/considerations to be had with the payroll account, health tax, and workers compensation considerations to be had for employees working in various provinces.

In terms the Nova Scotia WCB notification of the amalgamation; if you have no employees in that province you may need to file the annual return to indicate no remuneration and request the account to be closed, should you plan to have no employees reporting to a location in that province.  Can you confirm as to if you have filed WCB annual returns in Nova Scotia in the past.

Renee- can you confirm that you will be able to assist for the QST registration for Home Care Assistance (Montreal) Inc. per Germaine’s request.

Hope this helps.



Best Regards,
George Singh
Executive Director, Indirect Tax

KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>

Please consider the environment before printing this e-mail

From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Thursday, January 22, 2026 8:17 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Subject: Re: Update on Workstreams [CWILSON-C.FID2144802]

Hi George,

Could you please clarify whether a Quebec payroll account is required? Additionally, please confirm if Home Care Assistance (Montreal) Inc. currently has a payroll account. ( I would assume the answer is yes but where can I find this information.) If it does, do we need to close the QST account, effective December 31, 2025 and apply for a new accounts under TheKey Care Ltd. However, QST (Quebec Sales Tax) has nothing to do with payroll.

I am seeking some clarification as there seems to be a disconnect regarding payroll’s scope for the amalgamation. Based on my current instructions, payroll was only responsible for notifying WSIB/WCB, EHT and CNESST, which has been completed. We also notified Nova Scotia WCB of the amalgamation; however, since we currently have no employees there, we may need to register for a new account once we receive a response.

I would appreciate your guidance on how to proceed. Please let me know if a phone call would be helpful so we can discuss this further.

Best regards,

Germaine Daniels

Director Payroll | TheKey

Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>

Mobile: 562.784.1800


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On Thu, Jan 22, 2026 at 3:32 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Germaine,

Hope you are doing well.

Can you confirm the specifics of the ask and the account numbers for which you require assistance for?



Best Regards,
George Singh
Executive Director, Indirect Tax

KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>

Please consider the environment before printing this e-mail

From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Wednesday, January 21, 2026 9:34 PM
To: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Subject: Re: Update on Workstreams [CWILSON-C.FID2144802] [EXTERNAL]

Thanks Renee! @George, will you be able assist me with this?

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7r1Qw4jk$>


On Wed, Jan 21, 2026 at 5:28 PM Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>> wrote:
Hi Germaine,

No worries as I saw your ooo.  Michael has confirmed to proceed without payroll so you can reach out to @Singh, George<mailto:georgesingh@kpmg.ca> for the payroll matters.

Thanks!

Renee Ip
Senior Manager, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Vaughan, ON L4K 0J3<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto: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: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Wednesday, January 21, 2026 11:11 AM
To: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Cc: michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Subject: 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<mailto:germaine.daniels@thekey.com>

Mobile: 562.784.1800


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On Thu, Jan 15, 2026 at 6:50 PM Ip, Renee <reneeip@kpmg.ca<mailto: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<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Vaughan, ON L4K 0J3<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto: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<mailto:michael.jichetti@thekey.com>>
Sent: Wednesday, January 14, 2026 5:07 PM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto: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<mailto:TSenda@cwilson.com>> wrote:
Yes, attached is the pre-amalgamation resolution of HCA Montreal.

From: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Sent: Wednesday, January 14, 2026 12:56 PM
To: michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Subject: RE: Update on Workstreams [CWILSON-C.FID2144802]


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________________________________
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<mailto:michael.jichetti@thekey.com> can you please provide.

@Michael Jichetti<mailto: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<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Vaughan, ON L4K 0J3<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto: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<mailto:michael.jichetti@thekey.com>>
Sent: Wednesday, January 14, 2026 3:44 PM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto: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 the Canadian division and signs all other related documentation relating to Canada.

On Wed, Jan 14, 2026 at 3:34 PM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Hi Renee,

I have attached the post-amalgamation resolution appointing Chris Gerard as the CEO. Is this what you are referring to?

Regards,
Teio

From: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Sent: Wednesday, January 14, 2026 12:28 PM
To: michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto: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. ]

________________________________
Thank you both for the swift response.  Can one of you also provide and let me know on the highlighted blue below.

Renee Ip
Senior Manager, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Vaughan, ON L4K 0J3<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto: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<mailto:michael.jichetti@thekey.com>>
Sent: Wednesday, January 14, 2026 2:44 PM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Subject: Re: Update on Workstreams [CWILSON-C.FID2144802]

Hi

Hope all is well. Seth provided the letter to Tim for signature and mailing. Tim, would you be able to send confirmation of the mailing when you get a chance? We do have an account clic account currently which Seth and I do have access to. We do use it to get staus and to make sure we are up to date on payments. We often have wire transfer issues and it is very important that we can track them. Seth uses the clic for that. I would prefer access to a new clic accout for the  new amalco. Renee Seth will provide the data below when ready as we are currently in the middle of year end close.Thank you

Winnipeg – Prairie Senior Care Inc. – FYE 9/30 (last filing period should be October 1 to December 31, 2025) @Michael Jichetti<mailto:michael.jichetti@thekey.com> @Seth Poindexter<mailto:seth.poindexter@thekey.com> please provide the noted period data
Toronto – SJD Care Services, Inc. – FYE 5/31 (last filing period should be December 1 to December 31, 2025) @Michael Jichetti<mailto:michael.jichetti@thekey.com> @Seth Poindexter<mailto:seth.poindexter@thekey.com> please provide the noted period data

On Wed, Jan 14, 2026 at 2:27 PM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Hi Renee,

Yes, AmalCo now has a new NEQ number. Please see attached. I will need to defer to @Timothy Thomas<mailto:tt@thekey.com>/@michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com> whether a formal ClicSEQUR account needs to be registered or whether the KPMG rep account is sufficient.

Regards,
Teio

From: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Sent: Wednesday, January 14, 2026 11:12 AM
To: michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; seth.poindexter@thekey.com<mailto:seth.poindexter@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>
Cc: Vara Prasad, Shiva Shankar P <svaraprasad@kpmg.ca<mailto:svaraprasad@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Subject: RE: FW: Update on Workstreams [CWILSON-C.FID2144802]


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________________________________
Hi Everyone,

Thanks Michael for the update.  Can you please forward us the CRA package along with the submission confirmation for our records.

With regards to RQ, our decision was to register the amalgamation for a new IDN so no similar amalgamation letter will be sent to RQ.  That said, I’ve received the IRL from Michael this week and do have a few follow up questions.  I note that you stated Timothy would sign the form; however, with Revenu Quebec, they require officers as noted in our IRL to sign this.  That said, Chris appears to hold the title to sign the forms and in any case, please provide the officers resolution with the contact and titles in it.  Additionally, we would need a photo ID with signature of the person signing the form.

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

@Teio Senda<mailto:TSenda@cwilson.com> – does the entity have the NEQ?  If so, please provide.

@Teio Senda<mailto:TSenda@cwilson.com> – to answer your question regarding clicSEQUR account.  TheKey Care Ltd. would need to have this setup new once the registration has been completed.  Please confirm whether the entity requires this setup.  However, please note that we will submit the PoA along with the registration so KPMG will be a rep and should have access online through our rep account and do note that this is different than the clicSEQUR account.  As for your information, for the TheKey Montreal, we only file with the clicSEQUR express code and never had the clicSEQUR account access.  @Michael Jichetti<mailto:michael.jichetti@thekey.com> you may want to confirm if you have this internally.

I’ve also pasted the summary items below and provided comments to

Also as a summary, please see below for other items as next steps.
•         Please forward us the submission confirmation for the CRA amalgamation letter for our reference.  The CRA should automatically close the other 5 GST/HST of the predecessor which we will monitor as discussed. @Michael Jichetti<mailto:michael.jichetti@thekey.com> please provide as per above
•         Prepare the form to close the QST account for Home Care Assistance (Montreal) Inc. as of December 31, 2025. @Michael Jichetti<mailto:michael.jichetti@thekey.com> @Teio Senda<mailto:TSenda@cwilson.com> – can we get a copy of the officer resolution and please advise who will be available for signature.  Similar to the above, it needs to hold one of the titles listed.  Can you also confirm whether the entity has a payroll account open as well.  If so, let us know if you would like us to request to close it on the same form.
•         The last filing for all entities listed below is December 31, 2025.  That said, for the two highlighted entities as it is off calendar year, we would need to wait for the CRA to process the amalgamation letter before we can file the last period noted below.  In the meantime, will send a separate email to gather the information and prepare the returns.
o    HCA Calgary – 2004467 Alberta Ltd.
o    Arya Oakville – Arya Healthy Living Oakville Inc.
o    HCA Montreal – Home Care Assistance (Montreal) Inc.
o    Orofresh Vancouver – Orofresh Enterprises Inc.
o    Winnipeg – Prairie Senior Care Inc. – FYE 9/30 (last filing period should be October 1 to December 31, 2025) @Michael Jichetti<mailto:michael.jichetti@thekey.com> @Seth Poindexter<mailto:seth.poindexter@thekey.com> please provide the noted period data
o    Toronto – SJD Care Services, Inc. – FYE 5/31 (last filing period should be December 1 to December 31, 2025) @Michael Jichetti<mailto:michael.jichetti@thekey.com> @Seth Poindexter<mailto:seth.poindexter@thekey.com> please provide the noted period data
•         Going forward as of January 1, 2026, we will be filing the GST/HST returns under Orofresh Enterprises Inc. GST/HST #83637 0056 RT0001.
•         We will continue to file monthly returns for Waterloo – Arya Healthy Living Inc.
Let me know if I missed anything.
Regards,
Renee Ip
Senior Manager, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Vaughan, ON L4K 0J3<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!krLh5BBPP4LbNbla3ft9Lp4euIiC-RV2IMP89GvJ-9X6bA8JhbZxwVHezkzf7pTmw0ETdQXklvON-s0CetTwEtB7BZjsBS0$>
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto: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<mailto:michael.jichetti@thekey.com>>
Sent: Wednesday, January 14, 2026 1:37 PM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: FW: Update on Workstreams [CWILSON-C.FID2144802] [EXTERNAL]

HI

Yes the letter was sent but I haven't heard anything about if a new Quebec ID was issued. Thank you

On Wed, Jan 14, 2026 at 1:11 PM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Hi Michael and Renee,

Can you please confirm if Revenu Quebec has been notified of the amalgamation and whether a new Revenu Quebec business ID has been issued for AmalCo?

We are trying to update the ClicSEQUR account for TheKey and were advised the above step needs to be completed first. We were also advised that Revenu Quebec would then be able to assist an officer of TheKey or an authorized representative with any required updates to the ClicSEQUR account. We (Clark Wilson) are not authorized to act as a representative - @Ip, Renee<mailto:reneeip@kpmg.ca>, can you confirm if KPMG is authorized?
Regards,
Teio

Teio

Senda

Partner
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Our firm operates from the traditional, ancestral, and historic territory of the Sḵwx̱wú7mesh (Squamish), Səl̓ílwətaʔ/Selilwitulh (Tsleil-Waututh), and xʷməθkʷəy̓əm (Musqueam) Nations
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From: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>
Sent: Tuesday, January 6, 2026 10:44 AM
To: natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; Leslie, Brian <brianleslie@kpmg.ca<mailto:brianleslie@kpmg.ca>>
Cc: Hoffman, Michael D <mdhoffman@kpmg.ca<mailto:mdhoffman@kpmg.ca>>; Qin, Fang <fqin@kpmg.ca<mailto:fqin@kpmg.ca>>; Hayes, Monica S <mshayes@KPMG.com<mailto:mshayes@KPMG.com>>; Ben Schultz <BSchultz@cwilson.com<mailto:BSchultz@cwilson.com>>
Subject: RE: Update on Workstreams


[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.]

________________________________
Happy New Year everyone.

Thinking it would be good to get everyone together to update on the status of key items, including on the traffic thus far in the New Year.

The following times work for the KPMG team:

  *   Today (Jan 6) – anytime after 1:30 MST
  *   Tomorrow (Jan 7) – anytime before 12:00 pm MST

Please let us know if something in this window will work for you.  We were hoping to cover the following:


  *   Amalgamation:

     *   Update on provincial notifications (@'Teio Senda'<mailto:tsenda@cwilson.com>)
     *   CRA amalgamation letter / account status (@Michael Jichetti<mailto:michael.jichetti@thekey.com>)

        *   Note: Michael informed us that he sent this directly to CRA

     *   Revenue Quebec letter / account status (@Ip, Renee<mailto:reneeip@kpmg.ca> / @Michael Jichetti<mailto:michael.jichetti@thekey.com>)

        *   Note: to confirm who is sending or if required given decision to register Orofresh

     *   Indirect tax account closures (@Ip, Renee<mailto:reneeip@kpmg.ca> / @Singh, George<mailto:georgesingh@kpmg.ca>)
     *   Plan for final T2s (Brian R / @Michael Jichetti<mailto:michael.jichetti@thekey.com>)



  *   Interco clean-up:

     *   Update on legals / timing of KPMG review (@Leslie, Brian<mailto:brianleslie@kpmg.ca> / Brian R / @Sara Stuhlsatz<mailto:sara.stuhlsatz@thekey.com>)
     *   Discuss additional step (conversion of debt to PUC) (@Leslie, Brian<mailto:brianleslie@kpmg.ca> / Brian R / @Sara Stuhlsatz<mailto:sara.stuhlsatz@thekey.com> / @Teio Senda<mailto:tsenda@cwilson.com>)


  *   Any other items TheKey Team or Teio and team would like to discuss.

Thanks.
Brian.

From: Rubinstein, Brian
Sent: Wednesday, December 24, 2025 10:41 AM
To: Natalie Cahoone <natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>>; Sara Stuhlsatz <sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>>; Michael Jichetti <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>; 'Teio Senda' <tsenda@cwilson.com<mailto:tsenda@cwilson.com>>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; Adams, Adrian <adrianadams@kpmg.ca<mailto:adrianadams@kpmg.ca>>; Hoffman, Michael D <mdhoffman@kpmg.ca<mailto:mdhoffman@kpmg.ca>>; Qin, Fang <fqin@kpmg.ca<mailto:fqin@kpmg.ca>>; Hayes, Monica S <mshayes@KPMG.com<mailto:mshayes@KPMG.com>>; Leslie, Brian <brianleslie@kpmg.ca<mailto:brianleslie@kpmg.ca>>
Subject: Update on Workstreams

Hi everyone.

There has been multiple discussions on various fronts over last couple days which I wanted to include, so writing today with a robust update on each workflow. Also note that as requested in my call yesterday with Sara, I have included Teio to ensure everyone has same info.

Before updating: From the KPMG Team, we just wanted to say it has been a pleasure working with you this year on these various projects. Thank you for your continued trust and collaboration, and we hope everyone has a very happy and healthy holiday season and New Year 😊


  1.  Amalgamation:

     *   We understand this is well in hand for January 1
     *   @Teio Senda<mailto:tsenda@cwilson.com> and @Sara Stuhlsatz<mailto:sara.stuhlsatz@thekey.com>, please confirm everything remains on track and whether there is anything else KPMG can assist with
     *   Unless directed otherwise, our remaining deliverables are sending the CRA letter and Revenu Quebec letters regarding the amalgamation the week of January 5th – @Ip, Renee<mailto:reneeip@kpmg.ca> will handle sending these and will notify you once completed
     *   Note: we understand all other notifications / correspondence will be sent by @Teio Senda<mailto:tsenda@cwilson.com> and team or TheKey (e.g., provincial notifications)



  1.  Intercompany clean up:

     *   Status: @Michael Jichetti<mailto:michael.jichetti@thekey.com> has confirmed facts and assumptions in deck as complete and accurate, and
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