Hi Tim/Sam,
can you confirm that you will send a copy of the signed return along with the required payment to the Ministry so they can post the payment accordingly to the 2022 year?
Please let us know if you have any questions.
Best Regards,
George Singh
Senior Manager, 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: Timothy Thomas <tt@thekey.com>
Sent: Tuesday, September 19, 2023 11:46 AM
To: Singh, George <georgesingh@kpmg.ca>
Cc: Sam Naffaa <hcao.accounting@thekey.com>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Signed form attached
On Tue, Sep 19, 2023 at 10:39 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Hope you are doing well.
I have requested and prepared the 20220 EHT annual return for the Arya Healthy Living Oakville account.
Attached is the annual return for your (or Timothy) completion/signature which you will need to submit to the Ministry once completed along with the required payment in the amount of $9,751.07.
I have also provided the working papers as support to the figures based on your previously indicated numbers.
In terms of the monthly filings, you will need to continue to provide us with the monthly returns/statements and payroll details(by each month) so we can advise on the required payments to be made.
Please let us know if you have any questions.
--------------------------------------------------------------------------------------------------------------------------------------------------------------------
Arya Healthy Living Oakville Inc
2022 EHT Annual Return
Account #824550594TE0001
Total report
Othe beneifts
Exp. Reim. And KMs
Total remuneration
Paid
T4 report
Variance
Arya Healthy Living Inc/Home Care Assistance Waterloo
2,284,785.72
(5,279.00)
2,279,506.72
34,700.38
34,694.76
2,279,506.72
-
Arya Healthy Living Oakville Inc
1,390,514.99
(8,520.19)
1,381,994.80
17,198.90
17,198.83
1,381,994.80
-
SJD CARE SERVICES INC (File 1)
1,363,512.56
1,123.75
(3,601.85)
1,361,034.46
4,497.00
1,361,034.46
-
SJD CARE SERVICES INC ( File 2)
3,779,562.33
(21,486.32)
3,758,076.01
37,469.97
3,758,076.01
-
Total
8,818,375.60
1,123.75
(38,887.36)
8,780,611.99
51,899.28
93,860.56
8,780,611.99
-
Exemption
(1,000,000.00)
Net
1,381,994.80
Rate
1.95%
EHT 2022
26,948.90
paid
17,198.83
Balance to pay
9,751.07
Best Regards,
George Singh
Senior Manager, 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, September 19, 2023 5:30 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George, Unfortunately I don't have it. As you know, we have received two letters from them about the Oakville account that needs action which I believe it is filling EHT as we did not file it. The account already shows action required with them so I think the best way is to get it from them and do filling to avoid more delay and charges.
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!nHfNM-ZlCNmL0ZUs5CgBEoH2MCJzDO9yQNkpJ88QfzKrtemTwVV3nbuVEe1QI6XZOvRt9D7AU3qczABtSRAD2rMb64de-g$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!nHfNM-ZlCNmL0ZUs5CgBEoH2MCJzDO9yQNkpJ88QfzKrtemTwVV3nbuVEe1QI6XZOvRt9D7AU3qczABtSRAD2rMb64de-g$>
On Mon, Sep 18, 2023 at 11:50 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
That is a monthly return notice (For August 2023 filing) but we still need to submit the 2022 annual return unless it has already been done so. Can you check your files to confirm the 2022 balances/statements and if the annual return was received to be completed? I suspect as you are receiving the monthly filings statements an annual return may have been sent by the Ministry. The issues is if we call the Ministry to request it there may be questioning and may possibly open up audit queries which we want to avoid at this time.
Best Regards,
George Singh
Senior Manager, 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, September 18, 2023 3:44 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George, I might not being involved in that meeting or emails or I missed it. I have reviewed the emails about EHT but didn’t find the one related to Oakville. However, I just checked with office and they received the below letter.
Thanks,
Sam
Sent from my iPhone
On 18 Sep 2023, at 10:28 PM, Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
You may recall that we had requested the annual EHT annual return for the Arya Healthy Living Oakville Inc account which is 767800113TE0001 to be sent out by the Ministry in order to be completed. I assume you have not received that annual return to complete but may have filed the monthly returns in the past?
Previously we had prepared the annual SJD Care Services and Arya Healthy Living Inc. (Waterloo location) returns for signature and payment to be submitted to the Ministry once completed. I understand that SJD Care Services Inc. has an existing account being 812319374TE0001 and Arya Healthy Living Inc’s (Waterloo) account is 824550594TE0001.
Can you confirm if the annual return for the 2022 Arya Healthy Living Oakville Inc account or statement of account has been received?
Best Regards,
George Singh
Senior Manager, 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, September 18, 2023 1:00 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Thanks George for the information. Could you please send me the Oakville EHT filling 2022.
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!gBoGI1qHJlLtcMhp1Wt6RviOe1vkQwaFxszexUifemfB1-GAvANipv_ZKFkfqWOSy7QkT7oXfq9OhPCZPxxDTrLU52CYZg$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!gBoGI1qHJlLtcMhp1Wt6RviOe1vkQwaFxszexUifemfB1-GAvANipv_ZKFkfqWOSy7QkT7oXfq9OhPCZPxxDTrLU52CYZg$>
On Mon, Sep 18, 2023 at 12:50 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Please note the call was in reference to Arya Healthy Living Inc. (Waterloo location) for which I had attached the statement of account. Please see attached statement.
I have responded to the Ministry and asked that they post the annual return which Tim provided a sign copy of this morning.
Best Regards,
George Singh
Senior Manager, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Monday, September 18, 2023 12:45 PM
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George, Can you please let me know the call from the ministry of finance was about which entity? As you know, we have three entities in ON. Can you please check the other two entities SOA and share them with us.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!moW6ahtQdat6oAitgZyh9t5UW0Xi8AVg2R_7ZC2RUi6NwOU5VwksliKN1ephrH2Dy4oeQmnI1ZLYmNO9rtBjCd0IBNs3fA$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!moW6ahtQdat6oAitgZyh9t5UW0Xi8AVg2R_7ZC2RUi6NwOU5VwksliKN1ephrH2Dy4oeQmnI1ZLYmNO9rtBjCd0IBNs3fA$>
On Mon, Sep 18, 2023 at 10:27 AM Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>> wrote:
See attached.
On Mon, Sep 18, 2023 at 10:25 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Tim.
Please refer to the attached email (just sent a few minutes ago) with the return. If possible can you please print and send back to me with signature/date as I need to forward to the Ministry. We do not want the Ministry to start any collections process due to the fact the return was not received.
Best Regards,
George Singh
Senior Manager, 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: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Monday, September 18, 2023 10:22 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
I'll defer to Sam on payments.
George I realize I never returned those forms. I checked again and they are password protected. I cannot edit them.
On Mon, Sep 18, 2023 at 10:04 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Tim/Sam,
I wanted to ask if you can confirm whether any payments had ben issued to the Ministry of Finance for the 2022 EHT accounts. I received a phone call from the Ministry this morning to advise there still remains balances owing on the account.
I have requested statements and will share as soon as they are received.
Best Regards,
George Singh
Senior Manager, 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: Thursday, August 3, 2023 12:44 PM
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Subject: RE: Ministry of Ontario Notice [EXTERNAL]
Hi Tim,
Hope you are doing well.
Attached are the authorizations for which you will need to list the party/representative (Part 3) which you want to remove.
Once completed, please send back to my attention and I will forward to the Ministry to process.
Please note, I am away from the office after today and returning next Wednesday should you have any questions.
Best Regards,
George Singh
Senior Manager, 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: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Thursday, August 3, 2023 12:36 PM
To: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George,
I received a call from the Ministry of Finance. We need to remove the previous authorized reps so that KPMG can be added.
Could you please resend me the form to sign with those modifications?
On Fri, Jul 28, 2023 at 1:30 PM Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>> wrote:
Ok I will make the payment effective Dec 2022. You will need to advise them of the change. Thanks
On Fri, Jul 28, 2023 at 1:28 PM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Thank you George for the information. Yes it helps!
Thanks, Sam
Sent from my iPhone
On 28 Jul 2023, at 1:12 PM, Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
You can always remit the payment via cheque payable to the Ministry of Finance and send along with the 2022 return rather than the online system using ONT-TAXS online. Alternatively, if you want to pay online you may pick a period close to the 2022 year as there may be an option in 2023 based on the annual date which the Ministry sends in February. In any event, if the Ministry receives the payment we can write to them to request the payment is applied to the 2022 year for the respective accounts.
Please ensure payments are made separately for each account and not processed together.
Hope this helps.
Best Regards,
George Singh
Senior Manager, 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: Friday, July 28, 2023 12:41 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George,
Once we are trying to pay the EHT outstanding amount of 2022. There is no option to pay for 2022. The only periods available are 2023 months. Any advice ?
Thanks?
Sam
Sent from my iPhone
On 28 Jul 2023, at 10:45 AM, Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Sam,
Are you able to sign page 1 of the returns (the one with the remuneration information completed) for both returns and send back to us?
Best Regards,
George Singh
Senior Manager, 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: Friday, July 28, 2023 9:16 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Thank you George, Attached the signed documents. I will be waiting for Oakville as this is the entity which we are receiving notifications for.
@Timothy Thomas<mailto:tt@thekey.com> Hi Tim, Can you please pay EHT $9,775.76 for Arya Healthy Living ( Waterloo) and $57,817,28 for SJD Care Services Inc.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!mmcIfTBRri_Skkjo5PVgW0IvNX2uoVWr0Hm0WoNUrDVyV4cTOHFvHSccXl9pFUkMVvTc5GR59A7Zk6x42PiZ79E8kdSJLA$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!mmcIfTBRri_Skkjo5PVgW0IvNX2uoVWr0Hm0WoNUrDVyV4cTOHFvHSccXl9pFUkMVvTc5GR59A7Zk6x42PiZ79E8kdSJLA$>
On Thu, Jul 27, 2023 at 3:43 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Please find attached the completed EHT returns for Arya Healthy Living Inc. (Waterloo) and SJD Care Services Inc.. As mentioned, we will need to request the annual return for Arya Healthy Living Inc. (Oakville).
You will need to sign the certification section of the forms and submit the required outstanding payments being $9,775.76 for Arya Healthy Living and $57,817,28 for SJD Care Services Inc. The returns are based on the payroll figures provided below which you had provided earlier this week.
You will need to note that the annual exemption is not available as the associated group has payroll in excess of the annual $5M threshold. Effective January 1, 2014, the amount of annual Ontario payroll that were exempt from EHT increased from $400,000 to $450,000. The exemption was eliminated for private‑sector employers with annual Ontario payrolls over $5 million. The Ontario government increased the EHT exemption due to the special circumstances caused by the coronavirus (COVID-19) in Ontario. For 2020 to 2028, eligible employers are exempt from EHT on the first $1,000,000 of total Ontario remuneration each year.
You can claim the tax exemption if:
1. you are an eligible employer as defined under the EHT Act
2. you pay income taxes
3. your Ontario payroll for the year (including the payroll of any associated employers) is less than $5 million or you are a registered charity
4. you are not under the control of any level of government
5. your board of directors does not include any municipal representatives
In terms of filing the returns for Arya Healthy Living and SJD Services Care Inc. we need to consider payroll for all associated companies and determine if the exemption would apply. As the payroll exceeds the annual exemption limit than no exemption will be available for the associated group of companies.
Can you please sign the returns and send back to me as I will submit to the Ministry? I trust you will ensure the outstanding payment due is issued.
Please let me know if you have any questions.
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Payroll Figures:
Total report
Othe beneifts
Exp. Reim. And KMs
Total remuneration
Paid
T4 report
Variance
Arya Healthy Living Inc/Home Care Assistance Waterloo
2,284,785.72
(5,279.00)
2,279,506.72
34,700.38
34,694.76
2,279,506.72
-
Arya Healthy Living Oakville Inc
1,390,514.99
(8,520.19)
1,381,994.80
17,198.90
17,198.83
1,381,994.80
-
SJD CARE SERVICES INC (File 1)
1,363,512.56
1,123.75
(3,601.85)
1,361,034.46
4,497.00
1,361,034.46
-
SJD CARE SERVICES INC ( File 2)
3,779,562.33
(21,486.32)
3,758,076.01
37,469.97
3,758,076.01
-
Total
8,818,375.60
1,123.75
(38,887.36)
8,780,611.99
51,899.28
93,860.56
8,780,611.99
-
Best Regards,
George Singh
Senior Manager, 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, July 27, 2023 1:23 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George,
I didnt do this before and I don't have access. I have tried to create an account and login with no success.
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!kSirOSt8iS3zW5mobvVB3E1eog2e73FiO7suuZec5-7i4HrszRx2PG7YIDsV4hSJ5l7my-FNwrlQ7MFXEoNChc0q3RFwmQ$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!kSirOSt8iS3zW5mobvVB3E1eog2e73FiO7suuZec5-7i4HrszRx2PG7YIDsV4hSJ5l7my-FNwrlQ7MFXEoNChc0q3RFwmQ$>
On Wed, Jul 26, 2023 at 2:54 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Are you able to complete the filings for Arya Healthy Living Inc. and SJD Care Services Inc. as I had sent those annual returns in the previous correspondences. It seems that you have already prepared the calculations and now just need to complete the actual returns accordingly. You will need to sign-off on the annual return and request payment for the outstanding differences. Once completed, can you send a copy of the return to us and we will advise the Ministry in order to stop collection notices?
Best Regards,
George Singh
Senior Manager, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Wednesday, July 26, 2023 2:34 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Thanks Gerorge, I thought you needed it. Just to confirm, Is there anything more required from my end to complete the EHT?
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!kkOVrEDHs5vABLkAxle__rPqdHvN4laUrVFV7c4-Qb5f2sdevqpaJUY-_7t1LGIUTrJPzyTvz5z4J81uUdg1TYwZze8hKg$>
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On Wed, Jul 26, 2023 at 1:59 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Just to clarify I do not require any HST information as I am assisting with the payroll/EHT matters. I understand the HST is being worked on by other KPMG colleagues.
Best Regards,
George Singh
Senior Manager, 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: Wednesday, July 26, 2023 1:53 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George,
Attached the HST confirmation of Arya Healthy Living Oakville Inc for the last quarter. Unfortunately, I don't have access to do filling.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
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On Wed, Jul 26, 2023 at 1:33 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Sam,
It seems that we may need to request the EHT annual return for the Arya Healthy Living Oakville Inc account which is 767800113TE0001. I assume you have not received that annual return to complete but may have filed the monthly returns in the past.
Are you able to complete the filings for Arya Healthy Living Inc. and SJD Care Services Inc. as I had sent those annual returns in the previous correspondences. You will need to sign-off on the annual return and request payment for the outstanding differences. Once completed, can you send a copy of the return to us and we will advise the Ministry in order to stop collection notices?
In terms of the HST fillings, I believe my other KPMG colleagues are assisting with those matters.
Best Regards,
George Singh
Senior Manager, 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: Wednesday, July 26, 2023 1:22 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George, I took the SJD number from the below report. However, the number which you have is the correct one and unfortunately I don't have the HST information of SJD as I am not doing it. I think Brian or Daniel have it.
I have updated the numbers as in the below screenshot.
<image002.png>
<image003.png>
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!gKoZeBw6UUcSK6iftrSBxFhooNYSJ-0_FEaHj4KyDrTXw8SVVj0uXVUrUCqx8171vDhE75Ogq77G4nBnZKHoQNwF44lcyw$>
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On Wed, Jul 26, 2023 at 12:41 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Sam.
It appears that SJD Care Services Inc. has an different account (812319374TE0001) rather than what your records show below (873711170).
Can you confirm based on your prior EHT filings what number(s) have been used for SJD Care Inc and if possible provide us with sample returns for the 3 accounts? We will need to request the annual returns from the Ministry accordingly so we can complete.
Best Regards,
George Singh
Senior Manager, 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: Wednesday, July 26, 2023 12:33 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George, Yes, I have mentioned the third one in my above screenshot. It is 767800113TE0001.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
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On Wed, Jul 26, 2023 at 12:29 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Sam,
Can you verify if the 3 highlighted entities have separate EHT filings and what those account numbers would be?
I understand that SJD Care Services Inc. has an existing account being 812319374TE0001 and Arya Healthy Living Inc’s account is 824550594TE0001.
If there is a separate third account, we may need to file accordingly and request the returns in order to do so.
Best Regards,
George Singh
Senior Manager, 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: Wednesday, July 26, 2023 12:23 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George, Thanks for your email. Those are three entities not two.Please see below
<image004.png>
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!ly4j6slsBc_JW66NiJhJy_kQYPPDtgC1D0yp6GB00DSKbQs4nXh1zGs_p93VC5shCOAgt40_H0EgpKS4NTjbjbUbZst8Bg$>
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On Wed, Jul 26, 2023 at 11:33 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Hope you are doing well.
I have reviewed the calculations and agree with the figures. I understand that SJD care may have a separate EHT account from that of Arya Healthy Living and thus may need to file the annual returns separately.
I have attached the annual SJD Care Services return for your completion/signature which I can submit to the Ministry once completed. Can you verify whether Arya Healthy Living has filed EHT returns separately from SJD Care Services Inc in the past – if so, the annual return for Arya Healthy living will need to be filed separately. I understand that Arya Healthy Living does have a separate EHT account as that was the initial request from the Ministry advising the return was not completed- see attached return for your reference.
My thought is that you will need to group the 2 entities separate and file accordingly (as shown in the report below).
Total report
Othe beneifts
Exp. Reim. And KMs
Total remuneration
Paid
T4 report
Variance
Arya Healthy Living Inc/Home Care Assistance Waterloo
2,284,785.72
(5,279.00)
2,279,506.72
34,700.38
34,694.76
2,279,506.72
-
Arya Healthy Living Oakville Inc
1,390,514.99
(8,520.19)
1,381,994.80
17,198.90
17,198.83
1,381,994.80
-
SJD CARE SERVICES INC (File 1)
1,363,512.56
1,123.75
(3,601.85)
1,361,034.46
4,497.00
1,361,034.46
-
SJD CARE SERVICES INC ( File 2)
3,779,562.33
(21,486.32)
3,758,076.01
37,469.97
3,758,076.01
-
Total
8,818,375.60
1,123.75
(38,887.36)
8,780,611.99
51,899.28
93,860.56
8,780,611.99
-
Exemption
(1,000,000.00)
Net
7,818,375.60
Rate
1.95%
EHT 2022
152,458.32
paid
93,860.56
Balance to pay
58,597.76
Best Regards,
George Singh
Senior Manager, 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, July 24, 2023 12:48 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George,
Please attach an excel file including initial calculation for your review and additional sheets including screenshots of the reports to make it easier for you to navigate the attached pdf reports. Please Let me know in case you need further information or clarification.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
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On Thu, Jul 20, 2023 at 5:18 PM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Sounds good, thanks!
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
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On Thu, Jul 20, 2023 at 5:03 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Thanks Sam.
I will review once you prepare the numbers.
Best Regards,
George Singh
Senior Manager, 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, July 20, 2023 5:01 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi George,
I don't think that we have changed the account. I will prepare the numbers for the whole year 2022.
Please let me know if you have any notes or advice.
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!is9k-Q9clwY-xa61IqJcIRaTw12qMwHuiWZMv76oyg13vpnUOfD1AfOD35tckEmYy6dZ6ob_WkGB1DUZaVahEvHG1Z3Ljg$>
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On Thu, Jul 20, 2023 at 4:31 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
You would only calculate the period of April to December if you had a separate account from the previous owners i.e., assume the previous owners had their own account and they were not part of any closing/sale transaction.
If you assumed the prior accounts than you would need to consider the January through December periods when determining remuneration.
Hope this helps.
Best Regards,
George Singh
Senior Manager, 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, July 20, 2023 4:27 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Thanks George! Just received a call from the ministry of finance and they said if we owe an amount to them we will pay 10% monthly on it. However, I have discussed with her the change in the ownership. She said the pre owners has to file the period from January 1st to March 31st which they didnt do it yet and we have to file the rest period of the year. Do you want me to calculate the total remuneration paid to employees for the period from April 1st to December 31st or the whole year 2022?
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!iafmemWpgj0ig8IknWq6xPOHOuBfO5eLjWXCjzP8rRcfA8rIJFYEnOC2QQ2nQuAFT1w6MmRwHAs8BqNKjru5HuBCSVHEvQ$>
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On Thu, Jul 20, 2023 at 4:15 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,
Your understanding is correct as this applies to Ontario remuneration.
Please note, under the EHT Act, employers are required to pay EHT on the total remuneration paid to employees who report for work at a permanent establishment (‘PE’) of the employer in Ontario, and to employees who do not report for work at a PE of the employer, but who are paid from or through a PE of the employer in Ontario.
Best Regards,
George Singh
Senior Manager, 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, July 20, 2023 4:12 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Thank you George for the information and clarification. I will gather the information and come back to you but I want to confirm first. This is applicable for Ontario locations just. Is this correct?
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
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On Thu, Jul 20, 2023 at 8:36 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam/Brian,
Hope you are doing well.
Thanks for sending the 2022 year payroll report for Arya Healthy Living.
I wanted to provide details on the EHT rules (see below) for your consideration.
Under the EHT Act, employers are required to pay EHT on the total remuneration paid to employees who report for work at a permanent establishment (‘PE’) of the employer in Ontario, and to employees who do not report for work at a PE of the employer, but who are paid from or through a PE of the employer in Ontario.
Remuneration includes all payments, benefits and allowances received or deemed to be received, that would be included in income by reason of section 5, 6 or 7 of the Income Tax Act (Canada) (‘ITA’), or would be required if the individual were resident in Canada.
Generally, EHT remuneration includes the following:
1. salaries and wages
2. bonuses, commissions and other similar payments
3. advances of salaries and wages
4. vacation pay
5. gratuities paid through an employer
6. taxable allowances and benefits
7. directors' fees
8. payments for casual labour
9. amounts paid by an employer to top up benefits
10. stock option benefits
11. employer-paid contributions to a Registered Retirement Savings Plan (RRSP)
12. employer-paid group life insurance premiums
It is important to note that the $1M exemption (not $500k) would apply to all associated group of companies and I am not sure whether that had been considered by any of the other associated companies. If the remuneration of the associated group of companies was in excess of the $1M limit, I believe you would not be able to use the annual exemption. The rules for associated corporations, under section 256 of the ITA are used to determine whether or not employers are associated for EHT purposes. Although these rules refer to corporations, their application is extended under the Employer Health Tax Act to include individuals, partnerships and trusts. My thought is that you will need to gather the EHT returns and payroll reports for all associated companies in order to claim the exemption accordingly. I was in discussions with the Ministry and they have provided us with the annual EHT return and statement (see attached) for SJD Services Care Inc. and you will note that for the 2022 year that $42,005.37 was remitted on account.
As the Ministry, has your T4 summary figures for the 2022 year they most likely are expecting that your remuneration totals will be similar to what was reported for that years i.e. the $1,379,864.80 figure times the EHT rate of 1.95% less any exemption (if applicable).
Effective January 1, 2014, the amount of annual Ontario payroll that was exempt from EHT increased from $400,000 to $450,000. The exemption was eliminated for private‑sector employers with annual Ontario payrolls over $5 million. The Ontario government increased the EHT exemption due to the special circumstances caused by the coronavirus (COVID-19) in Ontario. For 2020 to 2028, eligible employers are exempt from EHT on the first $1,000,000 of total Ontario remuneration each year.
You can claim the tax exemption if:
1. you are an eligible employer as defined under the EHT Act
2. you pay income taxes
3. your Ontario payroll for the year (including the payroll of any associated employers) is less than $5 million or you are a registered charity
4. you are not under the control of any level of government
5. your board of directors does not include any municipal representatives
In terms of filing the returns for Arya Healthy Living and SJD Services Care Inc. we will need to consider payroll for all associated companies and determine if the exemption would apply and whether any associated entity will be sharing the $1M exemption (if applicable). If payroll exceeds the annual exemption limit than no exemption will be available for the associated group of companies. Once we have the payroll summaries for all companies, we can prepare the annual returns for your signature and send to the Ministry of Finance.
Hope this helps.
Best Regards,
George Singh
Senior Manager, 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>
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From: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Wednesday, July 19, 2023 5:23 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Carolina Orosa <corosa@thekey.com<mailto:corosa@thekey.com>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Ministry of Ontario Notice [EXTERNAL]
Hi Brian, Please see the below information for filling the EHT.
Attached the last payroll report for the year 2022. As you can see the total payroll was 1,379,864.80 (1,388,384.99- 6,497.02 exp. reimbursement - 2,023.17 Mileages KM).Taxable amount for EHT equal to 879,864.80 (1,379,864.80 -500,000 exempt limit).
EHT = 879,864.80 *1.95% = $17,573.36. The same amount has been paid through Payworks (Payroll software) to the Ministry of finance and just the filling is pending. Please see the below screenshot. and let me know in case you need any further information.
This is for Arya Healthy Living Oakville Inc please let me know if you need the same for the Waterloo.
<image005.png>
Regards,
Sam Naffaa, CMA
905.337.1288
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On Wed, Jul 19, 2023 at 1:37 PM <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>> wrote:
Hi Sam,
Can you please assist with the below? Do you know who has authorization to sign on behalf of the Ministry of Finance?
Carolina,
For Orofresh, would you know how as authorization sign on behalf of the Ministry of Finance?
Thank you both for your help,
Brian
From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Wednesday, July 19, 2023 1:33 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Brian Fialko <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Subject: Re: Ministry of Ontario Notice
Hi George,
I'm not the appropriate person to assist with this.
adding in @Brian Fialko<mailto:brian.fialko@thekey.com> who I hope can.
On Wed, Jul 19, 2023 at 1:28 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Tim,
We have submitted the authorizations and have spoken with Dashika Paramanathan (collections officer) at the Ministry of Finance in regards to the Arya Healthy Living and SJD Services Care Inc EHT accounts.
Can you please check you in-house accounts payable system and verify what was submitted for the 2 above mentioned EHT accounts for the 2022 year? Additionally, are you able to provide the payroll year-end summary reports for those accounts for the 2022 year so we can file the EHT year-end returns based on the gross remuneration paid to employees?
Best Regards,
George Singh
Senior Manager, 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>
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From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Wednesday, July 12, 2023 1:34 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Subject: Fwd: Ministry of Ontario Notice [EXTERNAL]
---------- Forwarded message ---------
From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Date: Tue, Jun 27, 2023 at 12:01 PM
Subject: Ministry of Ontario Notice
To: Brian Fialko <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>, Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Good morning Jessica,
We received the attached notice from the Ministry of Ontario regarding our Employer Health Tax.
Please advise,
Tim
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