--_000_YQBPR0101MB570336B0567DC71FCFB858CEB3039YQBPR0101MB5703_ Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: quoted-printable Hi Tim It was a pleasure speaking with you this morning. Please find below a list= of entities that were acquired during the calendar year 2021. This list w= as provided to me by HCA=E2=80=99s Canadian legal counsel. Target Jurisdiction Date of Closing Home Care Assistance (Montreal) Inc. Quebec January 25, 2021 Orofresh Enterprises Inc. British Columbia April 30, 2021 Loving Home Cares Services Ltd. British Columbia June 16, 2021 Prairie Seniors at Home Inc. Manitoba July 1, 2021 Prairie Senior Care Inc. Manitoba July 1, 2021 SJD Care Services Inc. Ontario July 1, 2021 2004437 Alberta Ltd. Alberta October 4, 2021 As a result of the acquisitions, an acquisition of control return should ha= ve been prepared for the day immediately before the closing (assuming the s= ign and close date were the same). Furthermore for the period from date of= closing, the company can choose any year end. It was my understanding that= it would be aligned to December 31, 2021 to coincide with the US year end.= This is also the reason behind the amalgamations taking place on Jan 1, 2= 022 for certain entities. As a result of an amalgamation, there would be a= deemed year end on the date before the amalgamation. In this case, Decembe= r 31, 2021. Here is the list of entities post amalgamation (Jan 1, 2022) plus there is = the HCA acquisition company. HCA Reference Legal Name HCA Montreal Home Care Assistance (Montreal) Inc. HCA Winnipeg Prairie Senior Care Inc. HCA Toronto SJD Care Services Inc. HCA Calgary 2004437 Alberta Ltd. Loving Home Care Services (Vancouver) Loving Home Cares Services Ltd. In terms of next steps, I suggest you obtain the following information: * All tax returns filed for 2021 * Notices of Assessments in respect of all filed tax returns * Statements of account detailing the payments made to date All must be reviewed to ensure that the returns have been filed in accordan= ce with the tax rules (dates, status of entities, etc). I=E2=80=99m not ava= ilable today at 1pm, but happy to jump on a call with yourself and the HCA = finance people. Thanks Rose Rose Cross, CPA, CA Tax Partner through a Professional Corporation BDO Canada LLP Direct: 416 369 6054 rcross@bdo.ca 222 Bay Street Suite 2200, PO Box 131 Toronto ON M5K 1H1 Canada Tel: 416 865 0200 Fax: 416 865 0887 www.bdo.ca P Before you print think about the environment BDO is a proud sponsor of Hockey Canada BDO est fier de commanditer Hockey Canada BDO is proud to be among Ca= nada=E2=80=99s Top 100 Employers BDO est fier d=E2=80=99=C3=AAtre l=E2=80=99un des 100 meilleurs employeurs = du Canada [cid:imagefc8f67.PNG@3460d597.43a481c7] [cid:imagec2d99f.PNG@3fe451a4.43b99= 749] Following guidance of government authorities, our local BDO office is open = at a limited capacity. BDO partners and employees also continue to work fro= m home, delivering the