Re: CAD Amalgamation - [CWILSON-C.FID2144802]

--000000000000f96054063b9fa5dd Content-Type: multipart/alternative; boundary="000000000000f96054063b9fa5dc" --000000000000f96054063b9fa5dc Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Good Morning Teio, Please see our responses below: 1. We will be amalgamating all Canadian TheKey entities except for: (a) = Arya Health Living Oakville, Inc.; (b) LiveWell Care Management, Inc.; and (c) HCA Home Care Assistance Canada Inc. Please let me know if this has changed in any way. *This is correct.* 2. Your team will review all notice and consent provisions in the material contracts and permits of the Canadian entities as you did befor= e. Please let us know if you require any assistance in this regard. *Okay.* 3. We previously prepared a notice you can send to all employees. We will recirculate this closer to the amalgamation date for distribution t= o the employees. *Okay* 4. I recall VCH considered the amalgamation to be a =E2=80=9Cchange of c= ontrol=E2=80=9D or an =E2=80=9Cassignment=E2=80=9D and required TheKey to provide furthe= r information. We had pushed VCH on this point although they held their position that thei= r internal approval process needs to be completed. Please let me know if y= ou would like me to push VCH on this point or if you are okay proceeding wi= th their process. *We may want your help here. I'll speak with Tim and the GM and update you.* 5. Please confirm the amalgamation is scheduled for December 31, 2025. *Confirmed* 6. KPMG will need to review the amalgamation and advise on any tax issues. Please confirm we can reach out to KPMG and have them start thei= r analysis. *Yes, please proceed.* Germaine, Payroll Director, would like confirmation on the CRA number, see below: Following our last conversation with our Canadian outside counsel, we were advised to consult with KPMG regarding whether to obtain a new CRA number or use an existing one, such as Orofresh's. My understanding was that Gerri would be contacting KPMG, as I do not have direct contact with them. *To proceed with Ceridian, I need to know which CRA number we will be using and any supporting documentation for this legal change.* Do you still think we should use Orofresh's CRA number? Will you please send over the supporting documentation for this legal change? Thank you. Sincerely, Tammi Franzese Senior Corporate Paralegal | TheKey Mobile: 813.521.5269 On Fri, Aug 1, 2025 at 12:36=E2=80=AFPM Teio Senda wro= te: > Hi Tammi, > > > > Confirming that we are now picking up where we left off on the > amalgamation of the Canadian TheKey entities. As a summary of next steps: > > > > 1. We will be amalgamating all Canadian TheKey entities except for: > (a) Arya Health Living Oakville, Inc.; (b) LiveWell Care Management, > Inc.; and (c) HCA Home Care Assistance Canada Inc. Please let me know > if this has changed in any way. > 2. Your team will review all notice and consent provisions in the > material contracts and permits of the C