Hi Germaine,
Hope you are doing well.
As you received the request from the CRA officer for specific books and records identified, you are legally required to provide your documents for this examination. The scope of the examination is based on issues identified by the CRA i.e., payroll registers, T4 slip, T4 summaries, list of taxable benefits, general ledger, bank statements, cancelled cheques, A/R and A/P details..
The examination is mandatory and makes sure that a business is deducting, withholding, remitting, and reporting to the CRA all payroll deductions, such as CPP contributions, employment insurance premiums, taxes, and employer‑provided benefits.
During the examination, the officer will:
* look at your payroll books and records
* identify and explain any discrepancies
* answer any questions you may have regarding your payroll obligations
Generally, the CRA officers examine books and records at your place of business as the employer. For this review, it appears they have requested the details only for Orofresh Enterprise Inc (Account #836370056RP0001) for the period January 1, 2024, to September 7, 2025.
As part of the review, the officer may identify errors such as amounts owing or outstanding returns. If they find errors, you will have an opportunity to correct your filings or missing payments after the review. The official will be available to help you complete this and as part of the examination, will give you options to help bring your account up to date.
If you choose not to file or make the remittance payments to correct any errors identified during your examination, the CRA will note it in your account. The CRA may issue an assessment and may take future enforcement actions.
Should you require more time to gather the details, you may want to call the auditor (Erica Wang) and ask for an extension.
Hope this helps.
Best Regards,
George Singh
Executive Director, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Germaine Daniels <germaine.daniels@thekey.com>
Sent: Monday, September 15, 2025 1:53 PM
To: Singh, George <georgesingh@kpmg.ca>
Cc: Timothy Thomas <tt@thekey.com>; michael.jichetti@thekey.com; Irin Eva <irin.eva@thekey.com>
Subject: Orofresh Trust Examiantion [EXTERNAL]
Hi George,
We received the attached document and have a few questions regarding it. Could you please clarify if this is a mandatory or optional audit?
Additionally, Tim was wondering if this audit pertains to former franchisees. Any insight you can provide on this would be greatly appreciated.
We've tried to speak with the representative, Erika, but she has informed us that she cannot discuss the matter with me or Irin, as we are not authorized contacts on the account.
Regards,
Germaine Daniels
Director Payroll | TheKey
Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Mobile: 562.784.1800
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