This is a multipart message in MIME format. ------=_NextPart_000_050B_01D82E34.531FCE00 Content-Type: multipart/alternative; boundary="----=_NextPart_001_050C_01D82E34.531FCE00" ------=_NextPart_001_050C_01D82E34.531FCE00 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Tim, It is also my understanding that BDO Canada will help us with the = Canadian taxation going forward. I will set up some time with you this = Friday to discuss the taxation for Canada as well as a plan for = accounting transition. Thanks. Amanda From: Timothy Thomas Sent: Wednesday, March 2, 2022 10:25 AM To: Amanda Hansen ; Brian Scott = Cc: Connor Smith Subject: Fwd: HCA - Canadian group - tax returns Hi Amanda, I had a call this morning with Rose Cross from BDO to discuss my = concerns around our different Canadian entities and respective tax = fillings for 2021. Rose was under the impression from Mike Shantz that = BDO would be handling this moving forward. To my knowledge each HCA = location in Canada continues to use the CPA of their choice. Nothing has = been communicated to them by corporate. Please see Rose's comments below. Could we set up a call to discuss this further? Thank you, Tim. ---------- Forwarded message --------- From: Cross, Rose > Date: Wed, Mar 2, 2022 at 10:55 AM Subject: HCA - Canadian group - tax returns To: Timothy Thomas > 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 was provided to me by HCAâs 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 = have been prepared for the day immediately before the closing (assuming = the sign 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, 2022 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, December 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 Hom