--000000000000ec99890631d04380 Content-Type: multipart/alternative; boundary="000000000000ec99870631d0437f" --000000000000ec99870631d0437f Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Teio, Thank you for your quick response. We'll review and let you know if we have any questions. Sincerely, Tammi Franzese Senior Corporate Paralegal | TheKey Mobile: 123.456.7890 On Wed, Apr 2, 2025 at 2:04=E2=80=AFPM Teio Senda wrot= e: > Hi Tammi, > > > > My comments are below in red. > > > Regards, > > > Teio > > > > Teio > > > > Senda > > > > Partner > > > > Clark Wilson LLP > 900=E2=80=91885 West Georgia Street | Vancouver, BC | V6C 3H1 | Canada > > Tel: 604.891.7750 > > | > > Fax: 604.687.6314 > > | > > Email: TSenda@cwilson.com > > www.cwilson.com > > | > > Profile > > > Our firm operates from the traditional, ancestral, and unceded territory > of the S=E1=B8=B5wx=CC=B1w=C3=BA7mesh (Squamish), S=C9=99l=CC=93i=CC=81lw= =C9=99ta=CA=94/Selilwitulh (Tsleil-Waututh), > and x=CA=B7m=C9=99=CE=B8k=CA=B7=C9=99y=CC=93=C9=99m (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:* Tammi Franzese > *Sent:* Tuesday, April 1, 2025 12:42 PM > *To:* Teio Senda > *Cc:* Nina Kani ; Steve Koyanagi = ; > Geraldine Nath ; Germaine Daniels germaine.daniels@thekey.com>; Timothy Thomas > *Subject:* Fwd: Canada Amalgamation > > > > [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, > > > > Will you please review the email from our payroll director and let us kno= w > your thoughts? > > > > Thank you, > > *Tammi Franzese* > > Senior Corporate Paralegal | *TheKey* > > Mobile: 123.456.7890 > > > > [image: Image removed by sender.] > > > > > > ---------- Forwarded message --------- > From: *Germaine Daniels* > Date: Tue, Apr 1, 2025 at 1:51=E2=80=AFPM > Subject: Canada Amalgamation > To: Tammi Franzese , Legal > Cc: Geraldine Nath > > > > > Hi Tammi, > > > > Following up on my conversation yesterday with the Canada Revenue Agency > (CRA), they advised that each entity involved in the amalgamation needs t= o > close their existing CRA accounts and obtain a new CRA account and name f= or > TheKey Care, LTD. *[CW NTD: I will let KPMG comment. It may be true that > a new =E2=80=9CCRA account=E2=80=9D must be obtained although when it com= es to the business > number the CRA allows for the amalgamated entity to select a business > number of one of the pre-amalgamated entities to continue and apply to th= e > amalgamated entity. I recommend KPMG assist you with this process. I > understand the intent was to preserve one of the existing business number= s] > *Additionally, to comply with provincial tax regulation