--_005_YT2PR01MB40641D70E55DF78A816A901BC625AYT2PR01MB4064CANP_ Content-Type: multipart/alternative; boundary="_000_YT2PR01MB40641D70E55DF78A816A901BC625AYT2PR01MB4064CANP_" --_000_YT2PR01MB40641D70E55DF78A816A901BC625AYT2PR01MB4064CANP_ Content-Type: text/plain; charset="us-ascii" Content-Transfer-Encoding: quoted-printable Hi Tim, Sorry, I just noticed that we had Charles' name on the 2004437 return. I ha= ve updated the signature pages and reattached them here. Thanks, Jessica Woolley, CPA KPMG LLP 403 476 3742 From: Woolley, Jessica A Sent: Thursday, June 29, 2023 8:15 AM To: 'Timothy Thomas' Subject: FW: TheKey Canadian Entity T2s Jessica Woolley, CPA KPMG LLP 403 476 3742 From: Woolley, Jessica A Sent: Tuesday, June 27, 2023 8:45 PM To: geraldine.nath@thekey.com ; brian.fial= ko@thekey.com ; steven.kearley@thekey.com ; Timothy Thomas > Cc: Towns Lewis, Ashley >; Rubinstein= , Brian > Subject: TheKey Canadian Entity T2s Hi everyone, Please see attached for the various TheKey entity T2 tax returns. I have al= so attached a document called Documents to Sign for each entity. Once you h= ave reviewed the returns and are comfortable with the information presented= , please sign the documents within each of these files. Once we receive the= m back, we will submit the returns for efiling. If it's at all possible to = get signatures back by Thursday that would be great, as there is often a lo= ng line of returns waiting to be filed on the deadline which I would like t= o keep us out of. Please note that the tax payable figures outlined within the returns may be= smaller than indicated, given that we don't have a full understanding of t= he instalments made in the year. And once again, it was a pleasure working with you and we really appreciate= all your efforts trying to get info in the midst of learning curves, new s= ystems, and not being able to access all of the data required. We look for= ward to assisting you in the future in addressing risks and opportunities a= s you build out the Canadian business and begin to put strategy around data= , the treasury function, etc. As requested, and for your files, here is a summary of some of the key area= s for which we couldn't quite get perfect information on. As we have discus= sed, if you are able to get any additional information that suggests what w= e have filed is incorrect, we are happy to revisit these and file amendment= s in the summer. * It looks like push-down accounting has been used to account for acqui= sitions, whereby HCA is buying the shares of the subsidiaries, and then the= cost of those shares is being pushed down to the individual assets held by= the subsidiaries with a corresponding offset credit to 'interco due to'. A= s such, it is our understanding that the intangible asset additions in the = two Arya entities are not true additions for Canadian tax purposes, and so = we have not presented them on Sch 8. Going forward, and now that you have C= anada on the group's ERP we recomm