Re: Update on workstreams (Feb 6, 2026) [incl new development on TP] [CWILSON-C.FID2144802]

Hi

Hope all is well. Yes this would have been taken care of by the KPMG
corporate income tax team. Thank you

*Michael Jichetti*

Head of Tax

Email: Michael.Jichetti@thekey.com



[image: TheKey] <https://homecareassistance.com/>


On Tue, Mar 17, 2026 at 7:44 PM Teio Senda <TSenda@cwilson.com> wrote:

> Hi Germaine and Tammi,
>
>
>
> I was looking through prior correspondence on this matter and came across
> the attached. If you haven’t done so already, you will need to set-up or
> transition the provincial corporate income tax accounts for TheKey. Please
> let us know if you have any issues and we can discuss as to who is best
> positioned to assist.
>
>
> Regards,
>
> Teio
>
>
>
> *From:* Germaine Daniels <germaine.daniels@thekey.com>
> *Sent:* Tuesday, March 10, 2026 11:04 AM
> *To:* Singh, George <georgesingh@kpmg.ca>
> *Cc:* Timothy Thomas <tt@thekey.com>; Teio Senda <TSenda@cwilson.com>;
> Rubinstein, Brian <brubinstein@kpmg.ca>; michael.jichetti@thekey.com;
> sara.stuhlsatz@thekey.com; natalie.cahoone@thekey.com; Ip, Renee <
> reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie, Brian <
> brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@kpmg.com>; Leslie
> Westmoreland <LWestmoreland@cwilson.com>
> *Subject:* Re: Update on workstreams (Feb 6, 2026) [incl new development
> on TP] [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.]*
>
>
> ------------------------------
>
> Hi Team,
>
>
>
> Yesterday, March 9, we received a response from WCB Manitoba confirming
> they have updated the company name from Prairie Senior Care Inc. to TheKey
> Care LTD. We are advised to continue using the existing WCB account,
> #2510527.
>
>
>
> Based on the previous worksheet I sent out, Tim’s update regarding
> Ontario EHT, and this update from Manitoba, the remaining outstanding items
> are:
>
>
>
> - BC EHT: Awaiting confirmation/update.
>
> - Montreal CNESST: Awaiting follow-up on the account number and rates.
>
>
>
> Best regards,
>
>
>
> Germaine Daniels
>
> Director Payroll | TheKey
>
> germaine.daniels@thekey.com
> Phone: 562-380-3662
> TheKey.com
>
>
>
>
>
> On Thu, Mar 5, 2026 at 8:36 AM Singh, George <georgesingh@kpmg.ca> wrote:
>
> Hi Timothy,
>
>
>
> Thanks for the update.
>
>
>
> Please note we filed the 2025 annual EHT returns for the two Arya Healthy
> Living and one SJD account yesterday with the Ministry of Finance.
>
>
>
>
>
>
>
> Best Regards,
>
> *George Singh *
>
> Executive Director, Indirect Tax
>
>
>
> KPMG LLP
>
> 333 Bay Street, Suite 4600
> <https://www.google.com/maps/search/333+Bay+Street,+Suite+4600+%0D%0A+Toronto,+ON.+M5H+2S5?entry=gmail&source=g>
>
> Toronto, ON. M5H 2S5
> <https://www.google.com/maps/search/333+Bay+Street,+Suite+4600+%0D%0A+Toronto,+ON.+M5H+2S5?entry=gmail&source=g>
>
> P: (416)777-3900
>
> F: (416)777-8226
>
> : georgesingh@kpmg.ca
>
>
> Please consider the environment before printing this e-mail
>
>
>
> *From:* Timothy Thomas <tt@thekey.com>
> *Sent:* Thursday, March 5, 2026 11:33 AM
> *To:* Germaine Daniels <germaine.daniels@thekey.com>
> *Cc:* Teio Senda <TSenda@cwilson.com>; Singh, George <georgesingh@kpmg.ca>;
> Rubinstein, Brian <brubinstein@kpmg.ca>; michael.jichetti@thekey.com;
> sara.stuhlsatz@thekey.com; natalie.cahoone@thekey.com; Ip, Renee <
> reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie, Brian <
> brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@KPMG.com>; Leslie
> Westmoreland <LWestmoreland@cwilson.com>
> *Subject:* Re: Update on workstreams (Feb 6, 2026) [incl new development
> on TP] [CWILSON-C.FID2144802]
>
>
>
> I spoke with Ontario EHT and both accounts have been closed and any future
> payments should be made to *83637 0056 TE001*
>
>
>
> I'm still waiting to hear back from BC, keep you posted.
>
>
>
> On Fri, Feb 27, 2026 at 3:57 PM Germaine Daniels <
> germaine.daniels@thekey.com> wrote:
>
> Hi Teio,
>
> Thank you! Tim will be reaching out to the agencies, including following
> up regarding the CNESST number.
>
> We appreciate your help.
>
> Best regards,
>
>
> Germaine DanielsPayroll Director
> germaine.daniels@thekey.com
> Phone: 562-380-3662
> TheKey.com
> <https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKgx59rZt$>
>
>
>
>
>
> On Fri, Feb 27, 2026 at 12:39 PM Teio Senda <TSenda@cwilson.com> wrote:
>
> Hi Germaine,
>
>
>
> As a follow-up to your email below, I have had discussions with the BC
> (Vancouver) and Ontario (Toronto, Oakville) regulatory authorities
> regarding the EHT accounts. They were not able to provide me with much
> information as I am not an authorized representative. They both confirmed
> they would speak with Tim as he is a director. Unless KPMG is an authorized
> representative, what I suggest is for Tim to contact the BC and Ontario
> authorities to confirm the status of the EHT accounts. Please let me know
> if that works. I have left the contact details and my notes below.
>
>
>
> I have not yet heard back from the Manitoba authority. I will follow-up
> and will report back once I hear from them.
>
>
>
> *Location*
>
> *Current Subsidiary*
>
> *Subsidiary*
>
> *Location*
>
> *(New) CRA *
>
> *Current EHT Account Number*
>
> *Contact*
>
> *CW Notes*
>
> Vancouver
>
> *Orofresh Enterprises Inc.*
>
> *TheKey Care, LTD*
>
> *Vancouver*
>
> *Same*
>
> *EHT-1466-6095*
>
>
> *ITBTaxQuestions@gov.bc.ca 1-877-387-3332
> <ITBTaxQuestions@gov.bc.ca%0a1-877-387-3332>*
>
> Not willing to disclose any details except to a director or an authorized
> representative.
>
> Tim is an authorized representative. To call 1-877-387-3332 to confirm
> whether old EHT number is in use or if new EHT number will be issued.
>
> Toronto
>
> *SJD Care Services, Inc.*
>
> *TheKey Care, LTD*
>
> *Toronto*
>
> *83637 0056 RT0001*
>
> *812319374TE0001*
>
> *1-866-668-8297*
>
> The update to EHT accounts is automatically done once amalgamation is
> registered with the Ontario Business Registry. Ontario business registry
> will then assign the EHT update workflow to MoF to process.  Can take 2-4
> weeks. They will send TheKey the updated EHT number at the address
> registered with the Ontario Business Registry (should be 2011-2300 Yonge
> Street Toronto ON M4P 1E4
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/2300*Yonge*Street*Toronto*ON*M4P*1E4?entry=gmail&source=g__;KysrKysr!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKtQ13kQY$>
> ).
>
> Tim may call MoF and ask for an update. MoF will only speak to the
> registered directors or an authorized third-party representative.
>
> Oakville
>
> *Arya Healthy Living Oakville Inc.*
>
> *TheKey Care, LTD*
>
> *Oakville*
>
> *83637 0056 RT0001*
>
> *767800113TE0001*
>
> *1-866-668-8297*
>
> The update to EHT accounts is automatically done once amalgamation is
> registered with the Ontario Business Registry. Ontario business registry
> will then assign the EHT update workflow to MoF to process.  Can take 2-4
> weeks. They will send TheKey the updated EHT number at the address
> registered with the Ontario Business Registry (should be 2011-2300 Yonge
> Street Toronto ON M4P 1E4
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/2300*Yonge*Street*Toronto*ON*M4P*1E4?entry=gmail&source=g__;KysrKysr!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKtQ13kQY$>
> ).
>
> Tim may call MoF and ask for an update. MoF will only speak to the
> registered directors or an authorized third-party representative.
>
>
>
>
>
> *From:* Germaine Daniels <germaine.daniels@thekey.com>
> *Sent:* Friday, February 20, 2026 12:46 PM
> *To:* Singh, George <georgesingh@kpmg.ca>
> *Cc:* Teio Senda <TSenda@cwilson.com>; Rubinstein, Brian <
> brubinstein@kpmg.ca>; michael.jichetti@thekey.com;
> sara.stuhlsatz@thekey.com; natalie.cahoone@thekey.com; Ip, Renee <
> reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie, Brian <
> brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@kpmg.com>; Leslie
> Westmoreland <LWestmoreland@cwilson.com>
> *Subject:* Re: Update on workstreams (Feb 6, 2026) [incl new development
> on TP] [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.]*
>
>
> ------------------------------
>
> Hi George and Teio,
>
>
>
> Thank you for meeting with me today. As discussed, below are the action
> items for the three of us:
>
>    - *Germaine* will send Teio a copy of the EHT letters that were sent
>    out.
>    - *Teio* will follow up with the agency to confirm the EHT account
>    numbers or determine whether new account numbers will be issued.
>    - *Germaine* will follow up with @Michael Jichetti to confirm whether
>    he or Seth has access to the Winnipeg EHT account. (At this time, we are
>    not required to complete any filings with Winnipeg, as we are under the
>    $2.5 million threshold).
>    - *George* will complete the annual filings for the BC and Ontario EHT
>    accounts.
>
> George and Teio, please let me know if I missed anything or if any
> corrections are needed.
>
>
>
> Thanks,
>
> *Germaine Daniels*
>
> Director Payroll | *TheKey*
>
> Email: germaine.daniels@thekey.com
>
> Mobile: 562.784.1800
>
>
>
> [image: Image removed by sender.]
> <https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKpDSaqUD$>
>
>
>
>
>
>
>
> On Thu, Feb 19, 2026 at 7:21 PM Germaine Daniels <
> germaine.daniels@thekey.com> wrote:
>
> Hi George and Teio,
>
>
>
> Please see the attached workskheet for our discussion during tomorrow's
> call.
>
>
>
> Best regards,
>
>
>
> *Germaine Daniels*
>
> Director Payroll | *TheKey*
>
> Email: germaine.daniels@thekey.com
>
> Mobile: 562.784.1800
>
>
>
> [image: Image removed by sender.]
> <https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKpDSaqUD$>
>
>
>
>
>
>
>
> On Tue, Feb 17, 2026 at 12:19 PM Germaine Daniels <
> germaine.daniels@thekey.com> wrote:
>
> Hi Team,
>
>
>
> We can discuss this further during our call on Friday.
>
>
>
> The Payroll team has not yet received any information regarding the EHT
> accounts. Regarding Workers' Compensation, we have received some responses
> indicating we can continue using the original accounts, though there are
> still a few accounts outstanding we are following up on.
>
>
>
> I will send over a spreadsheet with detailed notes before our meeting.
>
>
>
> Best regards,
>
>
>
>
>
> *Germaine Daniels*
>
> Director Payroll | *TheKey*
>
> Email: germaine.daniels@thekey.com
>
> Mobile: 562.784.1800
>
>
>
> [image: Image removed by sender.]
> <https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKpDSaqUD$>
>
>
>
>
>
>
>
> On Tue, Feb 17, 2026 at 11:58 AM Singh, George <georgesingh@kpmg.ca>
> wrote:
>
> Thanks Teio.
>
>
>
> In terms of the authorizations for EHT we will need to determine the
> assigned accounts numbers (the Ministry should send letters with those
> details) so that we can be authorized accordingly.
>
>
>
> We can discuss further on Friday.
>
>
>
>
>
>
>
> Best Regards,
>
> *George Singh
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>*
>
> Executive Director, Indirect Tax
>
>
>
> KPMG LLP
> <https://www.google.com/maps/search/333%0D%0A+Bay+Street,+Suite+4600+%0D%0A+Toronto,%0D%0A+ON.+M5H+2S5?entry=gmail&source=g>
>
> 333 Bay Street, Suite 4600
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>
>
> Toronto, ON. M5H 2S5
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>
>
> P: (416)777-3900
>
> F: (416)777-8226
>
> : georgesingh@kpmg.ca
>
>
> Please consider the environment before printing this e-mail
>
>
>
> *From:* Teio Senda <TSenda@cwilson.com>
> *Sent:* Tuesday, February 17, 2026 2:54 PM
> *To:* Singh, George <georgesingh@kpmg.ca>; Rubinstein, Brian <
> brubinstein@kpmg.ca>; Germaine Daniels <germaine.daniels@thekey.com>;
> michael.jichetti@thekey.com; sara.stuhlsatz@thekey.com;
> natalie.cahoone@thekey.com
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie,
> Brian <brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@KPMG.com>; Leslie
> Westmoreland <LWestmoreland@cwilson.com>
> *Subject:* RE: Update on workstreams (Feb 6, 2026) [incl new development
> on TP] [CWILSON-C.FID2144802]
>
>
>
> Thanks, George. I have sent a Teams invite.
>
>
>
> As for the EHT and Worker’s Comp accounts, TheKey team sent the
> amalgamation notices I believe early January. I understand Manitoba reached
> out to Germaine to request follow-up information regarding the business
> number of AmalCo. @Germaine Daniels <germaine.daniels@thekey.com>, now
> that the CRA has issued the business number, we will send you something
> “formal” you can provide to Manitoba confirming the business number. @Singh,
> George <georgesingh@kpmg.ca>, I believe you were handling the EHT account
> authorization for Ontario?
>
>
>
> We have not received any other correspondence on the EHT or Worker’s Comp
> accounts. Perhaps we can touch on this on Friday’s call.
>
>
> Regards,
>
> Teio
>
>
>
> *From:* Singh, George <georgesingh@kpmg.ca>
> *Sent:* Tuesday, February 17, 2026 11:32 AM
> *To:* Teio Senda <TSenda@cwilson.com>; Rubinstein, Brian <
> brubinstein@kpmg.ca>; Germaine Daniels <germaine.daniels@thekey.com>;
> michael.jichetti@thekey.com; sara.stuhlsatz@thekey.com;
> natalie.cahoone@thekey.com
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie,
> Brian <brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@KPMG.com>
> *Subject:* RE: Update on workstreams (Feb 6, 2026) [incl new development
> on TP] [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.]*
>
>
> ------------------------------
>
> Hi Teio,
>
>
>
> I am available to discuss between 1:30p.m.-2p.m. of Feb 20th.
>
>
>
> Can you please provide an update as to the health tax and workers
> compensation accounts that have been assigned as a result of the
> amalgamation notices?
>
>
>
> We need to ensure the 2025 year-end filings are completed and that we have
> all the necessary authorizations for the accounts going-forward.
>
>
>
>
>
> Best Regards,
>
> *George Singh
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>*
>
> Executive Director, Indirect Tax
>
>
>
> KPMG LLP
>
> 333 Bay Street, Suite 4600
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>
>
> Toronto, ON. M5H 2S5
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>
>
> P: (416)777-3900
>
> F: (416)777-8226
>
> : georgesingh@kpmg.ca
>
>
> Please consider the environment before printing this e-mail
>
>
>
> *From:* Teio Senda <TSenda@cwilson.com>
> *Sent:* Tuesday, February 17, 2026 2:25 PM
> *To:* Singh, George <georgesingh@kpmg.ca>; Rubinstein, Brian <
> brubinstein@kpmg.ca>; Germaine Daniels <germaine.daniels@thekey.com>;
> michael.jichetti@thekey.com; sara.stuhlsatz@thekey.com;
> natalie.cahoone@thekey.com
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie,
> Brian <brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@KPMG.com>
> *Subject:* RE: Update on workstreams (Feb 6, 2026) [incl new development
> on TP] [CWILSON-C.FID2144802] [EXTERNAL]
>
>
>
> Hi George,
>
>
>
> Would you be available for a quick call with Germaine and me to discuss
> EHT account access? We are both available:
>
>
>
>    1. Feb 19: 11:00 AM to 1:00 PM PST
>    2. Feb 20: 10:00 AM to 11:00 AM PST
>
>
>
> *Teio*
>
>
>
> *Senda*
>
>
>
> *Partner*
>
>
> <https://urldefense.com/v3/__http:/www.cwilson.com/__;!!N8Xdb1VRTUMlZeI!jCWFwCcYtcOt2mwR8ANBXWZI2ljTjgbXEpV2F5Un4YaeK1wnK-XrAr1k3al87YILRPfFKoRFgOri2J5ceQ$>
>
> Clark Wilson LLP
> 900‑885
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  West Georgia
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  Street
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  |
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  Vancouver,
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  BC
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  |
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>  V6C
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/885*West*Georgia*Street**A7C*Vancouver,*BC**A7C*V6C*3H1**A7C*Canada?entry=gmail&source=g__;KysrKyUrKyslKysrJSs!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKibxENS_$>
>  3H1
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>  |
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>  Canada
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>
> Tel: 604.891.7750
>
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>
> Fax: 604.687.6314
>
>  |
>
> Email: TSenda@cwilson.com
>
> www.cwilson.com
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> Profile
> <https://urldefense.com/v3/__https:/www.cwilson.com/people/Teio-Senda/__;!!N8Xdb1VRTUMlZeI!jCWFwCcYtcOt2mwR8ANBXWZI2ljTjgbXEpV2F5Un4YaeK1wnK-XrAr1k3al87YILRPfFKoRFgOomCWXGFw$>
>
>
>
> *Our firm operates from the traditional, ancestral, and historic territory
> of the Sḵwx̱wú7mesh (Squamish), Səl̓ílwətaʔ/Selilwitulh (Tsleil-Waututh),
> and xʷməθkʷəy̓əm (Musqueam) Nations*
>
> This e-mail may be confidential. Unauthorised use is prohibited.
> Unintended recipients are asked to return and delete this message. E-mail
> is inherently vulnerable to interception and we will use alternate means
> upon request
>
> *From:* Singh, George <georgesingh@kpmg.ca>
> *Sent:* Saturday, February 7, 2026 5:40 AM
> *To:* Rubinstein, Brian <brubinstein@kpmg.ca>; Germaine Daniels <
> germaine.daniels@thekey.com>; Teio Senda <TSenda@cwilson.com>;
> michael.jichetti@thekey.com; sara.stuhlsatz@thekey.com;
> natalie.cahoone@thekey.com
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; Qin, Fang <fqin@kpmg.ca>; Leslie,
> Brian <brianleslie@kpmg.ca>; Hayes, Monica S <mshayes@KPMG.com>
> *Subject:* RE: Update on workstreams (Feb 6, 2026) [incl new development
> on TP]
>
>
>
> *[CAUTION: This email originated from outside of the organization. Do not
> click links or open attachments unless you recognize the sender and know
> the content is safe.]*
>
>
> ------------------------------
>
> Hi Brian/Team,
>
>
>
> From a payroll perspective all notifications had been sent for the
> amalgamation to the provincial authorities (workers compensation and health
> tax).  As for next steps, we will want confirmation of the account numbers
> going forward and will need to file the final 2025 returns over the next
> month once the T4 details have been finalized.
>
>
>
> Hope this helps.
>
>
>
>
>
>
>
> Best Regards,
>
> *George Singh
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>*
>
> Executive Director, Indirect Tax
>
>
>
> KPMG LLP
>
> 333 Bay Street, Suite 4600
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>
>
> Toronto, ON. M5H 2S5
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!hDxcd_d9FVwqIPwY0apz8lgkeC8jb7QT12RwHjxS-mZ08SoaZXVgtwo8wHwA2MKW2wXyKuNR34lc$>
>
> P: (416)777-3900
>
> F: (416)777-8226
>
> :*
> <https://www.google.com/maps/search/333%0D%0A+Bay+Street,+Suite+4600+%0D%0A+Toronto,%0D%0A+ON.+M5H+2S5?entry=gmail&source=g>*
> georgesingh@kpmg.ca
>
>
> Please consider the environment before printing this e-mail
>
>
>
> *From:* Rubinstein, Brian <brubinstein@kpmg.ca>
> *Sent:* Friday, February 6, 2026 6:16 PM
> *To:* Germaine Daniels <germaine.daniels@thekey.com>; Teio Senda <
> tsenda@cwilson.com>; michael.jichetti@thekey.com;
> sara.stuhlsatz@thekey.com; natalie.cahoone@thekey.com
> *Cc:* Ip, Renee <reneeip@kpmg.ca>; Singh, George <georgesingh@kpmg.ca>;
> Qin, Fang <fqin@kpmg.ca>; Leslie, Brian <brianleslie@kpmg.ca>; Hayes,
> Monica S <mshayes@KPMG.com>
> *Subject:* Update on workstreams (Feb 6, 2026) [incl new development on
> TP]
>
>
>
> Hi everyone.
>
>
>
> Sara and I had a good discussion yesterday, including deciding together to
> send this update. Please take special note of the transfer pricing update,
> as there is new legislation (one week old) that we discussed which may
> impact the TP analysis completed to date.
>
>
>
>    1. Amalgamation
>
>
>    1. Our understanding is that this workstream is substantially complete
>       2. That said, Sara and I noted there has still been various email
>       traffic re accounts
>       3. @Germaine Daniels <germaine.daniels@thekey.com>, @Ip, Renee
>       <reneeip@kpmg.ca>, @Singh, George <georgesingh@kpmg.ca>, @Teio Senda
>       <tsenda@cwilson.com>: Can you please respond to this email noting
>       any items (i.e. tax accounts or notifications) that remain outstanding or
>       still require additional work, so the group has full visibility? (or
>       confirm, complete from your perspective)
>
>
>
>    2. Interco clean-up project
>
>
>    1. KPMG US has provided comments to TheKey on the slide deck
>
>                                                                i.       @Michael
> Jichetti <michael.jichetti@thekey.com>: please confirm whether there is
> any remaining feedback thereon?
>
>                                                             ii.        @Michael
> Jichetti <michael.jichetti@thekey.com> and @Teio Senda
> <tsenda@cwilson.com>: please let us know if we can finalize the document
> – we have no edits on our end
>
>    2. @Teio Senda <tsenda@cwilson.com>/TheKey Team to confirm all legals
>       have been executed?
>       3. @Sara Stuhlsatz <sara.stuhlsatz@thekey.com> confirmed all JEs to
>       reflect interco transactions will be booked in 2025 GLs appropriately
>       4. Once year-end is finished, Sara is planning to think through
>       cleaning up the 2025 balances
>
>
>
>    3. Transfer pricing
>
>
>    1. Earlier this week, we sent out the TP schedules discussed (Canadian
>       income and WHT on income flowed to US and annualized TP mock up) to assist
>       TheKey Team in assessing the impact of TP
>       2. NEW DEVELOPMENT:
>
>                                                                i.       As
> discussed with Sara yesterday, at the end of last week Canada’s Department
> of Finance rel
>
>