Re: CAD Amalgamation - Question from KPMG re Payroll

From
Tammi Franzese <tammi.franzese@thekey.com>
To
Teio Senda <TSenda@cwilson.com>, Leslie Westmoreland <LWestmoreland@cwilson.com>
CC
Timothy Thomas <tt@thekey.com>, Germaine Daniels <germaine.daniels@thekey.com>, Nina Kani <nkani@thekey.com>, Steve Koyanagi <skoyanagi@thekey.com>
Date
ue, 14 Oct 2025 11
Folder
INBOX
--00000000000031d2e606412027ef Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Teio and Leslie, My apologies for multiple emails. We have a couple more questions for you - - Previously you said that TheKey Care Ltd.'s HQ address can be any address in Ontario. We just want to reconfirm that it must be an address= in *Ontario* and that we can't use a British Columbia address. Is that correct? I believe that's accurate since Orofresh is in Ontario, bu= t we'd appreciate you reconfirming. - Also, will you please confirm that TheKey Care Ltd.'s HQ address will be the address that will be registered with the CRA? FYI, I sent two other emails to you yesterday with questions. One is in this email string and the other is in a separate chain regarding employee and client notices. Thank you both. Sincerely, Tammi Franzese Senior Corporate Paralegal | TheKey Mobile: 813.521.5269 On Mon, Oct 13, 2025 at 4:44=E2=80=AFPM Tammi Franzese wrote: > Hi Teio and Leslie, > > We received the below question from George at KPMG. Can you please assist > with his question? > > Singh, George > Wed, Sep 17, 5:14=E2=80=AFPM > to Germaine, michael.jichetti@thekey.com, Irin, me > > Hi Germaine, > > As indicated, the amalgamation will need to take place prior to the > payroll communications to the respective authorities as the required lega= l > documents will be needed. > > *Can you confirm what legal will be doing, as at times the legal team may > notify the CRA of the payroll accounts and request accounts accordingly = =E2=80=93 > you will need to verify if they will be doing this step?* > > KPMG can assist with the EHT notifications but once again the > amalgamation documents will be required. > > > > Thank you. > > Sincerely, > > Tammi Franzese > > Senior Corporate Paralegal | TheKey > > Mobile: 813.521.5269 > > > > --00000000000031d2e606412027ef Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Teio and Leslie, My apologies for multiple emails. We have= a couple more questions for you -=C2=A0 Previously you said that TheKey Care Ltd.&#39;s HQ address can b= e any address in Ontario. We just want to reconfirm that it must be an addr= ess in=C2=A0 Ontario =C2=A0 and that we can&#39;t use a British = Columbia=C2=A0address. Is that=C2=A0correct? I believe that&#39;s accurate = since Orofresh is in Ontario, but we&#39;d appreciate you reconfirming.=C2= =A0 Also, will you please confirm that TheKey Care Ltd.&#39;s HQ ad= dress will be the address that will be registered with the CRA? FYI, I sent two other emails to you yes= terday with questions. One is in this email string and the other is in a se= parate chain regarding employee and client notices.=C2=A0 Thank you both. Sincerely, T= ammi Franzese Senior Corporate Paralegal | TheKey <p dir=3D= "ltr" style=3D

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