Hi Germaine/Timothy,
I also am not authorized on the account.
Based on the invoice I have determined that SJD Care Services was classified in Nova Scotia under the following:
Description: Home-Maker Services
SIC 8645
Rate $9.98 per $100 insurable earnings
Can you confirm whether home-maker services appear to be an accurate description of the business? I have attached (see below) the NAICS code listing showing the various codes for your reference.
Timothy – perhaps you may want to call the WCB NS to gather further details on the invoice and business description as to if SJD Care services is accurately classified based on the business services being provided.
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
DIVISION P - HEALTH AND SOCIAL SERVICE INDUSTRIES
MAJOR GROUP 86 - Health and social service industries
861 - Hospitals
8611 General hospitals
8612 Rehabilitation hospitals
8613 Extended care hospitals
8614 Mental (psychiatric) hospitals
8615 Addiction hospitals
8616 Nursing stations and outpost hospitals
8617 Children's (pediatric) hospitals
8619 Other specialty hospitals
862 - Other institutional health and social services
8621 Homes for personal and nursing care
8622 Homes for physically handicapped and/or disabled
8623 Homes for mentally retarded
8624 Homes for mentally handicapped and/or disabled
8625 Homes for emotionally disturbed children
8626 Homes for alcohol-drug addicts
8627 Homes for children in need of protection
8628 Homes for single mothers
8629 Other institutional health & social services n.e.c.
863 - Non institutional health services
8631 Ambulance services
8632 Drug addiction and alcoholism treatment clinics
8633 Heath rehabilitation clinics
8634 Home care services (including home nursing)
8635 Public health clinics - community health centres
8639 Other non institutional health services
864 - Non institutional social services
8641 Child day care and nursery school services
8642 Child welfare services
8643 Family planning services
8644 Sheltered workshops
8645 Home-maker services
8646 Meal services (non commercial)
8647 Social rehabilitation services
8648 Crisis intervention
8649 Other non institutional social services
865 - Offices of physicians, surgeons and dentists, private practice
8651 Offices of physicians, general practice
8652 Offices of physicians and surgeons, specialists
8653 Offices of dentists, general practice
8654 Offices of dentists, specialists
866 - Offices of other health practitioners
8661 Offices of chiropractors and osteopaths
8662 Offices of nurses, registered
8663 Offices of nurses, practical
8664 Offices of nutritionists-dieticians
8665 Offices of physiotherapists-occupational therapists
8666 Offices of optometrists
8667 Offices of podiatrists and chiropodists
8668 Offices of denturists
8669 Offices of other health practitioners n.e.c.
867 - Offices of social services practitioners
8671 Offices of psychologists
8672 Offices of social workers
8679 Offices of other social service practitioners
868 - Medical and other health laboratories
8681 Medical laboratories
8682 Radiological laboratories
8683 Combined medical and radiological laboratories
8684 Public health laboratories
8685 Blood bank laboratories
8689 Other health laboratories
869 - Health and social service associations and agencies
8691 Health care & public safety promotion assn/agencies
8692 Health care standards agencies
8693 Health care research agencies
8694 Social service planning and advocacy agencies
8699 Other health & social service assn/agencies
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, May 26, 2025 1:52 PM
To: Timothy Thomas <tt@thekey.com>
Cc: Irin Eva <irin.eva@thekey.com>; Singh, George <georgesingh@kpmg.ca>; michael.jichetti@thekey.com
Subject: Re: Novia Scotia employees being hired in Montreal Payroll [EXTERNAL]
Hi Tim and George,
I followed up with the Nova Scotia Workers' Compensation Board (WCB), but unfortunately, I'm not an authorized contact and they were unable to provide information over the phone.
Cheryl forwarded me a 2023 invoice from the Nova Scotia Workers' Compensation Board (WSIB) which includes the account information and lists Tim as the contact. @Timothy Thomas<mailto:tt@thekey.com> , Could you please reach out to the NS WSIB to get details on the outstanding balance, including statements?
Thanks,
Germaine Daniels
Director Payroll | TheKey
Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Mobile: 562.784.1800
[https://lh7-rt.googleusercontent.com/docsz/AD_4nXePFRQf0RV4NOdJoqZb6l--6oeScsF0YJ55gTFgyy14koe9heJoB9LunTptM2L6DWDVjlqDc2jIKcY3gpyEV2CvE7zSbnI1--L8X2OutWbCFPgDbuNyh7l8OidENpG8dKIYIzGbHQ?key=V5mKPZVpqe0VLiGYg_VB1A75]<https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!muZV8M5Mq9dZCdSaC-SCWIv6PHw26jg8QNo9CnDW2gFa3KblVM0s1Hhb6SC98xY2pbd2xT3kUVP-QYrvdXDT5w1t9-68fIM$>
On Fri, May 23, 2025 at 5:57 AM Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>> wrote:
Thank you George.
Germaine, please see below.
---------- Forwarded message ---------
From: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Date: Thu, May 22, 2025 at 7:49 PM
Subject: RE: Novia Scotia employees being hired in Montreal Payroll
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Hi Tim,
Hope you are doing well.
I am currently away on vacation and returning next Tuesday and happy to assist at that time.
In terms of the outstanding WCB NS balance you will need to determine whether you have employees working in locations in Nova Scotia and whether the employees are performing services under a mandatory classification as noted by the province.
Most employers in Nova Scotia are required by law through the Workers’ Compensation Act and Regulations to register their business/firm with the Workers' Compensation Board of Nova Scotia and pay premiums.
Generally, registration is mandatory if you are an employer:
* Conducting business in a mandatory industry (e.g., hotels, restaurants, supermarkets, fishing, trucking, construction, and other manufacturing.)
* and you have three or more workers at one time.
If you are a firm that is based outside of Nova Scotia, you will need to apply for coverage if:
* You work in a mandatory industry and
* You have three or more workers in the province for five or more days in a calendar year
My thought is that Germaine will need to contact the WCB authority to get details on the outstanding balances including statements so we can advise accordingly.
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: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Thursday, May 22, 2025 11:21 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Subject: Fwd: Novia Scotia employees being hired in Montreal Payroll [EXTERNAL]
Hi George,
Are you or a member of your team able to assist us with the concern Germaine has identified below?
Thanks
Tim
---------- Forwarded message ---------
From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Date: Thu, May 22, 2025 at 11:17 AM
Subject: Re: Novia Scotia employees being hired in Montreal Payroll
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Cc: Irin Eva <irin.eva@thekey.com<mailto:irin.eva@thekey.com>>, Michael Jichetti <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>>, Lyndsey Organ <lyndsey.organ@thekey.com<mailto:lyndsey.organ@thekey.com>>
Hi Tim,
Following up on our conversation about hiring Nova Scotia employees under the Montreal payroll, further investigation has brought to light a potential issue regarding outstanding Nova Scotia Workers' Compensation Board (WCB) payments.
It appears that previous inquiries in 2023 and 2024 from Sam and Brian about WCB access did not receive a response. Based on data from Sam, it seems Nova Scotia WCB payments have not been made since 2023.
Given this, I believe it's now crucial to first resolve this outstanding WCB issue for Nova Scotia by working with KPMG before we proceed with setting up the Montreal payroll for these employees.
I'm currently out of the office due to illness, but if a meeting is necessary to discuss this further, I can arrange one for next week.
Thanks,
Germaine Daniels
Payroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!iIZvBoSXkhmTn1uNPE5IgpaUJnviWS3ZpyAcDBM488_HLIubrd96MLHWEIqqnC5qTQIZ4GgsUDkC$>
On Thu, May 22, 20