This is a multipart message in MIME format. ------=_NextPart_000_01EB_01D9D549.9A501A10 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Hi Renee, please see authorization below. =20 I certify that the entity/entities listed below is/are not resident(s) = in Canada for purposes of the Excise Tax Act (Canada): * TheKey Holdings LLC =20 =20 I have personal knowledge of such matters and I am authorized to act on behalf of the above and I have the authority to engage these entities = listed above. Where applicable, I agree to advise KPMG LLP of any change to the = residence status of any of the above entities for purposes of the Excise Tax Act. =20 Brian Fialko, Director of Technical Accounting =20 From: Ip, Renee =20 Sent: Thursday, August 17, 2023 8:26 PM To: brian.fialko@thekey.com Cc: 'Steven Kearley' ; Sam Naffaa ; Timothy Thomas ; Williams, Traci Subject: TheKey Billing Process =20 Hi Brian, =20 As our engagement includes entities that our Canadian resident company, = our billing team requires an email from an authorized contact stating that = the party we are engaging is non-resident, TheKey Holdings LLC. That said, = the attached word document has instructions for you to send us such email. = The entity that should be listed would be TheKey Holdings LLC. Appendix A provides you further details and explanation for your reference. =20 Look forward in receiving your email. =20 Regards, =20 Renee Ip=20 Senior Manager, Indirect Tax KPMG LLP =20 Vaughan Metropolitan Centre 100 New Park Place, Suite 1400 Vaughan, ON L4K 0J3 Tel: 416-228-7027 Fax: 905-265-6390 Reneeip@kpmg.ca =20 =20 Any advice herein is based on the facts provided to us and on current = tax law including judicial and administrative interpretation. Tax law is = subject to continual change, at times on a retroactive basis and may result in incremental taxes, interest or penalties. Should the facts provided to = us be incorrect or incomplete or should the law or its interpretation change, = our advice may be inappropriate. We are not responsible for updating our = advice for changes in law or interpretation after the date hereof. Qu=E9bec announced through its November 10, 2017 economic plan that it = intends to introduce legislation that will prohibit a taxpayer who has carried = out a transaction, or series of transactions, subject to a Revenu Qu=E9bec = final assessment based on the general anti-avoidance rule from being able to obtain authorization from the Autorit=E9 des march=E9s financiers (AMF) = to bid for or obtain public contracts. The taxpayer will be listed in the = Register of Enterprises Ineligible for Public Contracts. Our advice is limited to the conclusions specifically set forth herein = and KPMG expresses no opinion with respect to any other federal, provincial = or foreign tax or legal aspect of the transactions described herein. It = should be noted that the Canada Revenue Agency and/or the relevant provincial = tax author