--000000000000cbbba706485f2c8e Content-Type: multipart/alternative; boundary="000000000000cbbba606485f2c8d" --000000000000cbbba606485f2c8d Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Thank you Teio. I think Tim should sign, as he is the Head of the Canadian division and signs all other related documentation relating to Canada. On Wed, Jan 14, 2026 at 3:34=E2=80=AFPM Teio Senda wro= te: > Hi Renee, > > > > I have attached the post-amalgamation resolution appointing Chris Gerard > as the CEO. Is this what you are referring to? > > > Regards, > > Teio > > > > *From:* Ip, Renee > *Sent:* Wednesday, January 14, 2026 12:28 PM > *To:* michael.jichetti@thekey.com; Teio Senda > *Cc:* seth.poindexter@thekey.com; Timothy Thomas ; Vara > Prasad, Shiva Shankar P ; Leslie Westmoreland LWestmoreland@cwilson.com>; Rubinstein, Brian ; 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.* *]* > > > ------------------------------ > > Thank you both for the swift response. Can one of you also provide and > let me know on the highlighted blue below. > > > > *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 aut