This is a multipart message in MIME format. ------=_NextPart_000_01CF_01D8386E.E6DAB300 Content-Type: multipart/alternative; boundary="----=_NextPart_001_01D0_01D8386E.E6DAB300" ------=_NextPart_001_01D0_01D8386E.E6DAB300 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Carolina, =20 I met with Rose Cross of BDO Canada and got the advices below. =20 a. The tax filing for LHC up to the date before closing will be handled = and filed by the seller or its tax advisor.=20 b. Tax filing for LHC from the close date to 12/31/2021 will be handled = and filed by the TheKey subsidiary and its existing tax advisor. c. Yearend date after the close can be set on any date within the 12 = months period. It can be aligned with the HQ=E2=80=99s yearend date on = 12/31. d. Tax filing for HCA Vancouver for 2022 will be handed by BDO. =20 Please advise if (a) has been completed and if tax installments have = been paid on time. Please provide the following item. * 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 I set up a meeting for all of us and Rose on Thursday 4 to 5 pm EST. We = can go over the questions that the accounting and tax team may have = regarding item (b), or (c) or other tax matters relating to HCA = Vancouver and LHC. =20 For the amalgamation, is the paperwork handled by our Canada legal = counsel (Teio). If not, would you please provide the paperwork to Sam = Jarnot of the Compliance team. I copied her on the communication. Sam = and Canada legal counsel are currently working on changing director of = HCA Canadian entities. We will be able to direct CRA inquiry to Brian = once the change is complete. =20 Thank you. Amanda =20 From: Carolina Orosa =20 Sent: Friday, March 11, 2022 10:48 AM To: Timothy Thomas Cc: Amanda Hansen ; Kirk Hayes = ; Connor Smith = ; Greg Silberman = ; Keith Pattison = Subject: Re: Accounting matters =20 Hi Amanda, =20 I hope this email finds you well. I am just following up to see if you = were able to touch base with BDO to set up a meeting to discuss LHC = year-end? =20 In addition, I just got a call from Canada Revenue Service - they are = unable to complete the amalgamation for LHC because they have been = trying to reach one of the directors of HCA Canada. The directors = currently listed are Mike Schantz and Tad Smith. Given that Mike has = already left, shall I direct them to you? If so, can you please provide = me with your direct line? =20 Thank you, =20 Carolina =20 On Tue, Mar 1, 2022 at 1:03 PM Timothy Thomas > wrote: Thanks Amanda,=20 =20 Connor, would you like me to set up a time? =20 On Tue, Mar 1, 2022 at 12:56 AM > wrote: Hi Connor, =20 Please include Greg Silberman, Keith Pattison and myself on the call. = Per Mike, we use BDO Canada Tax team as our tax advisor in Canada. If = there is any complex tax issue, we can consult with BDO. =20 Thanks. Amanda =20 From: Kir