--00000000000037a25506038865db Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Renee, I will try and get you this tonight. On Tue, Aug 22, 2023 at 1:27 PM Ip, Renee wrote: > HI Brian, > > > > I just wanted to follow up on the below so that we can get the billings > running. > > > > Thanks! > > > > *Renee Ip * > > Senior Manager, Indirect Tax > > KPMG LLP > > > > Vaughan Metropolitan Centre > > 100 New Park Place, Suite 1400 > > Vaughan, ON L4K 0J3 > > Tel: 416-228-7027 > > Fax: 905-265-6390 > > *Reneeip@kpmg.ca * > > > > *Any advice herein is based on the facts provided to us and on current ta= x > law including judicial and administrative interpretation. Tax law is > subject to continual change, at times on a retroactive basis and may resu= lt > 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=C3=A9bec announced through its November 10, 2017 economic plan that i= t > intends to introduce legislation that will prohibit a taxpayer who has > carried out a transaction, or series of transactions, subject to a Revenu > Qu=C3=A9bec final assessment based on the general anti-avoidance rule fro= m being > able to obtain authorization from the Autorit=C3=A9 des march=C3=A9s fina= nciers (AMF) > to bid for or obtain public contracts. The taxpayer will be listed in th= e > 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, provinci= al > 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 authority and/or a foreign tax authority and/or any other > governmental tax authority (collectively a Tax or Revenue Authority) coul= d > take a different position with respect to these transactions in which cas= e > it may be necessary for you to defend this position on appeal from an > assessment or litigate the dispute before the courts, including one or mo= re > appellate courts, in order for our conclusions to prevail. If a settleme= nt > were reached with a Tax or Revenue Authority or if such appeal and > litigation were not, or were not entirely, successful, the result would > likely be different from the views we express herein. Unless expressly > provided for, KPMG=E2=80=99s services do not include representing Client = in the > event of a challenge by a Tax or Revenue Authority or litigation before a= ny > court.* > > *KPMG's advice is for the sole use of KPMG's client. The advice is based > on the specific facts and circumstances and the scope of KPMG=E2=80=99s e= ngagement > and is not intended to be relied upon b