RE: SJD and Waterloo Dec 2023 EHT

Hi Sam,

We have discussed the EHT account with the Ministry and successfully completed the 2023 EHT annual filing for Orofresh Enterprises Inc.  I have provided the confirmation details (see below) for your reference – please review and advise if any changes are required to the filing.

Please note, only $25,875.44 in EHT premiums have been remitted for on this account for the 2023 year.  As the EHT rate is 1.95% and the remuneration was $6,493,139 there will be an outstanding balance on account owing in the amount of $100,740.77 (being 1.95% times $6,493,139 less remittances of $25,875.44).

We would suggest the outstanding balance be paid as soon as possible.

Happy to discuss should you have any questions.

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

[cid:image001.png@01DA695C.D065EF60]
Submission
OROFRESH ENTERPRISES INC.<javascript:;>
83637 0056
Employer Health Tax<javascript:;>
EHT-1466-6095
31-Dec-2023<javascript:;>
Current
Submission
Employer Health Tax Return
Tax Due $100,740.77
Filing Period 31-Dec-2023
[cid:image002.png@01DA695C.D065EF60]
Status
[cid:image003.png@01DA695C.D065EF60]
Submitted

Confirmation #1-596-222-400

Submitted 27-Feb-2024 06:05:37





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: Singh, George
Sent: Tuesday, February 27, 2024 7:16 AM
To: Sam Naffaa <hcao.accounting@thekey.com>
Cc: Carolina Orosa <corosa@thekey.com>; Timothy Thomas <tt@thekey.com>; germaine.daniels@thekey.com
Subject: RE: SJD and Waterloo Dec 2023 EHT [EXTERNAL]

Hi Sam,

Thanks for sending through the information.  You are correct that we did exchange correspondences on the BC EHT registration further to our initial January 10th discussions for which we reached out to the Ministry for an account to be registered.  Apologies for the confusion in my email of yesterday as I meant to ask if you had received any confirmation of the EHT account from the Ministry been received.

Can you confirm the legal and trade name of the BC Company so we can verify with the Ministry?  I understand that the legal name is Orofresh Enterprises Inc. and that the operating name is TheKey Care.   If possible,  please forward the Certificate of Incorporation for Orofresh Enterprises Inc.  At times the Ministry may not issue a annual return until the certificate of incorporation are received on file.

I can confirm that you have indicated that the BC total payroll for the 2023 year was $6,493,139.  I wanted to make sure if you have received any correspondences since last month from the Ministry in regard to an account number being assigned or any information that may be outstanding – if not we will need to reach out to the Ministry once again.  It does appear that Orofresh Enterprises Inc was assigned with the EHT # 1466-6095 and the BN is 836370056BT0002.  All communication may have been sent to the 1861 Marine Drive, Vancouver BC address.



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: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Tuesday, February 27, 2024 3:20 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Subject: Re: SJD and Waterloo Dec 2023 EHT [EXTERNAL]

Hi George, Thanks for your email. i don't recall that we have spoken about eTAX BC earlier. You sent me the information which you need to register with them and I have sent them all to you. After that you sent to me that we are going to receive mail for the annual return to be filled as per Box 14 in the T4. Please recheck the previous communication and let me know if I have missed anything.
@Carolina Orosa<mailto:corosa@thekey.com> Noted. thanks
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!hkoUK3L-dCh9TLAp2R61GIgpq9SHukd1gMn4z0TLdHgtYtIopWJOZYMgRx0e1s23Y56L_JmeyOw4ckWn1Q7k8jbQ-SqqqA$>
[Image removed by sender. TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!hkoUK3L-dCh9TLAp2R61GIgpq9SHukd1gMn4z0TLdHgtYtIopWJOZYMgRx0e1s23Y56L_JmeyOw4ckWn1Q7k8jbQ-SqqqA$>







On Mon, Feb 26, 2024 at 7:38 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,

Hope you enjoyed the weekend.

Can you confirm if you had registered for the EHT account (via eTaxBC as per our prior communications) and if so, please provide the health tax account number so we can request the annual filing to complete?



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: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Monday, February 26, 2024 6:56 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Subject: Re: SJD and Waterloo Dec 2023 EHT [EXTERNAL]

Hi George,
As per the team in Vancouver. We have not received the annual return yet. I have the T4. Would it be possible you get it from them and send it to me to file it out and send it back to you?
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!miNcgez2ZPGSWgZ2V7YDDoXNeeEISi104Jb4h68oqr_TjwkdcgvUXx-PURKO_oavYlbs2FiP3r5ImJF4VUvLn2aY4I75Qw$>
[Image removed by sender. TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!miNcgez2ZPGSWgZ2V7YDDoXNeeEISi104Jb4h68oqr_TjwkdcgvUXx-PURKO_oavYlbs2FiP3r5ImJF4VUvLn2aY4I75Qw$>







On Wed, Jan 24, 2024 at 3:55 PM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Sounds good, thanks!
@Carolina Orosa<mailto:corosa@thekey.com> Please let us know once you receive the annual return mail.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!miNcgez2ZPGSWgZ2V7YDDoXNeeEISi104Jb4h68oqr_TjwkdcgvUXx-PURKO_oavYlbs2FiP3r5ImJF4VUvLn2aY4I75Qw$>
[Image removed by sender. TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!miNcgez2ZPGSWgZ2V7YDDoXNeeEISi104Jb4h68oqr_TjwkdcgvUXx-PURKO_oavYlbs2FiP3r5ImJF4VUvLn2aY4I75Qw$>







On Tue, Jan 23, 2024 at 3:00 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Sam.

Please note that you will receive a personalized annual return with an addressed return envelope.  Once you receive it, we will be required to file your EHT annual return and send any payments on or before March 15th:

The annual return should only be filed after the final T4/T4As are issued so it can be reconciled appropriately.

We can re-visit at that time.


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: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Tuesday, January 23, 2024 5:02 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Subject: Re: SJD and Waterloo Dec 2023 EHT [EXTERNAL]

Thanks George. The total payroll for the year 2023 is 6,493,139
@Carolina Orosa<mailto:corosa@thekey.com> Hi Carolina, Could you please help in filling the above information highlighted in yellow and also answer the below question.
Can you provide the details to the highlighted sections in the table below and confirm if you had registered for an eTaxBC account previously for any matters?  We can assist with the application of the registration accordingly.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!lN3otGknQjyshfnWn7dJBS7vivxSLUEW8aCl60velG3ZU80htCYNq9V3JGEnPU5007Wa7rRtLEgUI8y9Jh8RtK0lX-JtRA$>
[Image removed by sender. TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!lN3otGknQjyshfnWn7dJBS7vivxSLUEW8aCl60velG3ZU80htCYNq9V3JGEnPU5007Wa7rRtLEgUI8y9Jh8RtK0lX-JtRA$>







On Mon, Jan 22, 2024 at 6:29 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,

Thanks for sending through the information.

I did receive an email (see attached) from you on the January 10th date @ the 4:20 a.m. received time, however it appears to be a very different email from the one you attached this past Saturday.  I am not sure as to how the message was not received or if you may have possibly sent multiple emails at similar times on that date.  You will note that the email which I had received only contained only your message where you had stated, “Thank you for the explanation” in reference to the BC and MB EHT filing requirements.

Can you provide the details to the highlighted sections in the table below and confirm if you had registered for an eTaxBC account previously for any matters?  We can assist with the application of the registration accordingly.



Employer Health Tax


Company Information

CRA Business Number
83637 0056 RT0001
Legal Name of Company

Trade Name of Company

Mailing address:

Address
1861 Marine Drive
City
West Vancouver
Province
BC
Postal Code
V7K 1R1
Company Address:

Address
Same as above
City

Province

Postal Code

Company Contact:

Name
Sharon Speirs
Location

Phone Number
778-279-3634
Email address
sspeirs@thekey.com<mailto:sspeirs@thekey.com>
Payroll Start Date
6/18/2010
Estimated annual payroll

Payroll frequency
Bi-weekly
Employer Type

Is the employer associated with other businesses?
No
Owner/executive details

Name of Owner, Partner or Executive Officer

First Name
Carolina
Last Name
Orosa
Address
1128 Kilmer Road, North Vancouver, BC V7K1R1
Title
President
Contact phone number
778-987-7644
Second Owner

First Name
Juan Jose
Last Name
Orosa
Address
1128 Kilmer Road, North Vancouver, BC V7K1R1
Title
CEO
Contact phone number
778-987-4765
Third Officer

First Name

Last Name

Address

Title

Contact phone number




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: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Saturday, January 20, 2024 9:05 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Subject: Re: SJD and Waterloo Dec 2023 EHT [EXTERNAL]

Hi George, Thank you for your email. I have sent you the required information but you may have missed my email. I have attached my email. Please let me know if you need any further information.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!iM1Zv2LpjZwijyaKs5Hnkx1Z_cl2BQ-YtXyZZFfeNnNcnELVC6Y8ELtgqbkxRVKWNiG_ZmoxEQPVL4VL2jCnxZa-TXKJsg$>
[Image removed by sender. TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!iM1Zv2LpjZwijyaKs5Hnkx1Z_cl2BQ-YtXyZZFfeNnNcnELVC6Y8ELtgqbkxRVKWNiG_ZmoxEQPVL4VL2jCnxZa-TXKJsg$>







On Thu, Jan 18, 2024 at 6:58 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,

Hope you are doing well.

Please note, we have filed the SJD and Waterloo EHT filings for the December 2023 period as requested.

Attached are the Arya Healthy Living instalment statements for the months of November and December.   We have also attached the 2022 re-assessment notice for your records which show a Nil balance based on the payments that had been made to bring the account previously.

For the BC filing you will recall that we had sent you an information as to the filing requirements (summarized below for your reference).   Please refer to the email and provide the requested information accordingly should you require our assistance with the registration.
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------.


BC EHT

Employers with B.C. remuneration above the exemption amount in a calendar year must register for the employer health tax. The exemption amount is $1,500,000 per calendar year for registered charitable or non-profit employers. For all other employers, the exemption amount is $500,000 per calendar year.

If you are associated with other employers, you must share the $500,000 exemption amount. If you begin or cease to have a permanent establishment in B.C. during the calendar year, the exemption amount is prorated.

Employers who are taxable first need to register for an employer health tax account using eTaxBC - KPMG can assist with this process once the information is readily available (if you have not already obtained your account number through eTaxBC).
To register, applicants require the follow information:

  *   Your federal business number (BN)
  *   A mailing address and business location address (if different)
  *   The date your permanent establishment started in B.C. (if later than December 31, 2017)
  *   Your incorporation number and date, if your business is incorporated.



Some applicants require additional documentation, as follows:

  *   Incorporated outside of B.C.

     *   A copy of your incorporation documents

  *   Partnership

     *   A copy of your partnership agreement
Once your registration is processed, you will receive an employer health tax account number in the mail. An employer health tax account number is 11-characters long and will be in the following format: EHT-1234-5678.



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: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Thursday, January 18, 2024 3:45 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Subject: SJD and Waterloo Dec 2023 EHT [EXTERNAL]

Hi George,
Trust you are well. Attached the SJD and Waterloo EHT for December 2023. Please submit them and let me know once done.
Could you please send me Oakville EHT  for November and December as we are not receiving it by mail. Also, please let me know if there is any update about Vancouver access. I have sent you the required information but didnt hear back from you.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!musRtqIefn-e6burHq7bnLti82lFljX9DaAH_ZkTNwmDu3bMvYhSWnW0I9wSTJkNxlEQzOkT898F6qnbTpjP97_VJDFiAQ$>
[Image removed by sender. TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!musRtqIefn-e6burHq7bnLti82lFljX9DaAH_ZkTNwmDu3bMvYhSWnW0I9wSTJkNxlEQzOkT898F6qnbTpjP97_VJDFiAQ$>





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