--00000000000033e96d064911d0a5 Content-Type: multipart/alternative; boundary="00000000000033e96c064911d0a4" --00000000000033e96c064911d0a4 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Teio, Thank you for your inquiry. I am not the best person to answer that specific question, so I ask @Timothy Thomas to provide further insight. To clarify our current status, we do not have any employees in Nova Scotia. Previously, employees were hired there for only a few months and were managed under our Montreal province operations, which is why we originally registered for WCB in Nova Scotia. Best regards, *Germaine Daniels* Director Payroll | TheKey Email: germaine.daniels@thekey.com Mobile: 562.784.1800 On Fri, Jan 23, 2026 at 8:32=E2=80=AFAM Teio Senda wro= te: > Hi Germaine, > > > > If I can add, TheKey is not extra-provincially registered in Nova Scotia > from a corporate perspective. It will need to do so if it has a business > presence in Nova Scotia. We will wait to hear from you on the below befor= e > taking any action. We can extra-provincially register TheKey in Nova Scot= ia > if you decide it will conduct business there. > > > > Regards, > > Teio > > > > *From:* Germaine Daniels > *Sent:* Thursday, January 22, 2026 3:16 PM > *To:* Singh, George > *Cc:* Ip, Renee ; michael.jichetti@thekey.com; Teio > Senda ; seth.poindexter@thekey.com; Timothy Thomas tt@thekey.com>; Vara Prasad, Shiva Shankar P ; > Leslie Westmoreland ; Rubinstein, Brian brubinstein@kpmg.ca>; Sin, Cecilia > *Subject:* Re: Update on Workstreams [CWILSON-C.FID2144802] > > > > *[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 George, > > > > In response to your question regarding Nova Scotia annual returns: 2025 > was the first year we registered in the province, and the year-end return > has already been submitted online. > > > > I am hesitant to close the account at this time as we may have employees > there in the future. I will wait for follow-up from Nova Scotia regarding > the pending questions before we make a final decision. > > > > Thanks, > > > > *Germaine Daniels* > > Director Payroll | *TheKey* > > Email: germaine.daniels@thekey.com > > Mobile: 562.784.1800 > > > > [image: Image removed by sender.] > > > > > > > > On Thu, Jan 22, 2026 at 9:13=E2=80=AFAM Singh, George wrote: > > Hi Germaine, > > > > Hope you are doing well. > > > > Generally, the obligation of an employer with respect to employee source > deductions for federal and provincial income taxes as well as CPP and EI > premiums depends upon the employee's =E2=80=9Cprovince of employment=E2= =80=9D (*POE*). > Based on this, different withholding tax rates may apply (i.e., ON or N= S > versus Quebec rates), and certain other payroll tax obligations may or ma= y > not apply as well. > > > > The POE is determ