Tammi, Thank you for the confirmation.
On Wed, Sep 3, 2025 at 2:19 PM Tammi Franzese <tammi.franzese@thekey.com>
wrote:
> Hi Germaine,
>
> Teio confirmed that the amalgamation will result in a single corporation
> with a single CRA business number.
>
>
> Sincerely,
>
> Tammi Franzese
>
> Senior Corporate Paralegal | TheKey
>
> Mobile: 813.521.5269
>
> <http://www.thekey.com>
>
>
>
> On Wed, Sep 3, 2025 at 4:17 PM Germaine Daniels <
> germaine.daniels@thekey.com> wrote:
>
>> Ok, thanks.
>>
>>
>> On Wed, Sep 3, 2025 at 1:16 PM Tammi Franzese <tammi.franzese@thekey.com>
>> wrote:
>>
>>> I will find out and let you know.
>>>
>>>
>>> On Wed, Sep 3, 2025 at 1:24 PM Germaine Daniels <
>>> germaine.daniels@thekey.com> wrote:
>>>
>>>> Hi Tammi,
>>>>
>>>> Could you please confirm with Teio if the CRA RT# 001 will be the same
>>>> for all merging entities or if it will be different for each? Ceridian
>>>> requires this clarification.
>>>>
>>>> Thanks,
>>>>
>>>> *Germaine Daniels*
>>>>
>>>> Director Payroll | TheKey
>>>>
>>>> Email: germaine.daniels@thekey.com
>>>>
>>>> Mobile: 562.784.1800
>>>>
>>>> <http://www.thekey.com>
>>>>
>>>>
>>>>
>>>> On Wed, Aug 27, 2025 at 11:33 AM Germaine Daniels <
>>>> germaine.daniels@thekey.com> wrote:
>>>>
>>>>> Got it, thanks!
>>>>>
>>>>> *Germaine Daniels*
>>>>>
>>>>> Director Payroll | TheKey
>>>>>
>>>>> Email: germaine.daniels@thekey.com
>>>>>
>>>>> Mobile: 562.784.1800
>>>>>
>>>>> <http://www.thekey.com>
>>>>>
>>>>>
>>>>>
>>>>> On Wed, Aug 27, 2025 at 11:30 AM Tammi Franzese <
>>>>> tammi.franzese@thekey.com> wrote:
>>>>>
>>>>>> Thank you for that confirmation, Germaine. I see my error and your
>>>>>> latest list copied below is absolutely correct.
>>>>>>
>>>>>> Orofresh Enterprises Inc.;
>>>>>>
>>>>>> 1. Home Care Assistance (Montreal) Inc.;
>>>>>> 2. 2004437 Alberta Ltd.;
>>>>>> 3. Prairie Senior Care Inc.;
>>>>>> 4. SJD Care Services Inc.; and
>>>>>> 5. Arya Healthy Living Oakville Inc.
>>>>>>
>>>>>>
>>>>>> Sincerely,
>>>>>>
>>>>>> Tammi Franzese
>>>>>>
>>>>>> Senior Corporate Paralegal | TheKey
>>>>>>
>>>>>> Mobile: 813.521.5269
>>>>>>
>>>>>> <http://www.thekey.com>
>>>>>>
>>>>>>
>>>>>>
>>>>>> On Wed, Aug 27, 2025 at 1:12 PM Germaine Daniels <
>>>>>> germaine.daniels@thekey.com> wrote:
>>>>>>
>>>>>>> Hi team,
>>>>>>>
>>>>>>> Teio confirmed, Waterloo - Arya Healthy Living Inc should be
>>>>>>> excluded from the amalgamation and All listed below should be part of the
>>>>>>> amalgamation. @Timothy Thomas <tt@thekey.com> I will notify
>>>>>>> Ceridian of this change and you should expect to receive
>>>>>>> additional documents that would require your signature.
>>>>>>>
>>>>>>>
>>>>>>>
>>>>>>> 1. Orofresh Enterprises Inc.;
>>>>>>> 2. Home Care Assistance (Montreal) Inc.;
>>>>>>> 3. 2004437 Alberta Ltd.;
>>>>>>> 4. Prairie Senior Care Inc.;
>>>>>>> 5. SJD Care Services Inc.; and
>>>>>>> 6. Arya Healthy Living Oakville Inc.
>>>>>>>
>>>>>>>
>>>>>>> *Germaine Daniels*
>>>>>>>
>>>>>>> Director Payroll | TheKey
>>>>>>>
>>>>>>> Email: germaine.daniels@thekey.com
>>>>>>>
>>>>>>> Mobile: 562.784.1800
>>>>>>>
>>>>>>> <http://www.thekey.com>
>>>>>>>
>>>>>>>
>>>>>>>
>>>>>>> On Wed, Aug 27, 2025 at 9:01 AM Germaine Daniels <
>>>>>>> germaine.daniels@thekey.com> wrote:
>>>>>>>
>>>>>>>> Correction...
>>>>>>>> Location Current Subsidiary Subsidiary Location Current CRA (New)
>>>>>>>> CRA Cerridian Payroll ID Current EHT Account Number (New) EHT
>>>>>>>> Account Number Current WSIB/WCB Account Number (New) WSIB/WCB
>>>>>>>> Account Number
>>>>>>>> Vancouver Orofresh Enterprises Inc. Merging > TheKey Care, LTD
>>>>>>>> Vancouver 83637 0056 RT0001 PPG5251 EHT-1466-6095 848256
>>>>>>>> Calgary Alberta LTD Merging > TheKey Care, LTD Calgary
>>>>>>>> 717980320RP0001 PPG5250 N/A N/A 8405317
>>>>>>>> Toronto SJD Care Services, Inc. Merging > TheKey Care, LTD Toronto 812319374RP0001
>>>>>>>> PPG4167(Corp) & PPG4082 (CG's) 812319374TE0001 5562192
>>>>>>>> Montreal Home Care Assistance (Montreal) Inc. Merging > TheKey
>>>>>>>> Care, LTD Montreal 853424380RP0001 PPG2923 (Corp) & PP1T154 (CG's)
>>>>>>>> N/A N/A N/A N/A
>>>>>>>> Waterloo Arya Healthy Living Inc. Merging > TheKey Care, LTD
>>>>>>>> Waterloo 824550594TE0001 N/A PPG5247 824550594TE0001 N/A 6079167
>>>>>>>> N/A
>>>>>>>> Winnipeg Prairie Senior Care Inc. Merging > TheKey Care, LTD
>>>>>>>> Winnipeg 71984 3922 RP0001 PPG5249 71984 3922 RP0001 2510527
>>>>>>>> Oakville Arya Healthy Living Oakville Inc. N/A Arya Healthy Living
>>>>>>>> Oakville Inc. Oakville 767800113TE0001 PPG5248 767800113TE0001 N/A
>>>>>>>> 7519403 N/A
>>>>>>>>
>>>>>>>> *Germaine Daniels*
>>>>>>>>
>>>>>>>> Director Payroll | TheKey
>>>>>>>>
>>>>>>>> Email: germaine.daniels@thekey.com
>>>>>>>>
>>>>>>>> Mobile: 562.784.1800
>>>>>>>>
>>>>>>>> <http://www.thekey.com>
>>>>>>>>
>>>>>>>>
>>>>>>>>
>>>>>>>> On Wed, Aug 27, 2025 at 8:59 AM Germaine Daniels <
>>>>>>>> germaine.daniels@thekey.com> wrote:
>>>>>>>>
>>>>>>>>> Hi Tammi,
>>>>>>>>>
>>>>>>>>> Please confirm the worksheet is accurate? HCA of British Columbia
>>>>>>>>> do you mean HCA of (Montreal) in payroll I do not show we process for HCA
>>>>>>>>> of British Columbia.
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> Location Current Subsidiary Subsidiary Location Current CRA (New)
>>>>>>>>> CRA Cerridian Payroll ID Current EHT Account Number (New) EHT
>>>>>>>>> Account Number Current WSIB/WCB Account Number (New) WSIB/WCB
>>>>>>>>> Account Number
>>>>>>>>> Vancouver Orofresh Enterprises Inc. Merging > TheKey Care, LTD
>>>>>>>>> Vancouver 83637 0056 RT0001 PPG5251 EHT-1466-6095 848256
>>>>>>>>> Calgary Alberta LTD Merging > TheKey Care, LTD Calgary
>>>>>>>>> 717980320RP0001 PPG5250 N/A N/A 8405317
>>>>>>>>> Toronto SJD Care Services, Inc. Merging > TheKey Care, LTD Toronto 812319374RP0001
>>>>>>>>> PPG4167(Corp) & PPG4082 (CG's) 812319374TE0001 5562192
>>>>>>>>> Montreal Home Care Assistance (Montreal) Inc. Merging > TheKey
>>>>>>>>> Care, LTD Montreal 853424380RP0001 PPG2923 (Corp) & PP1T154 (CG's)
>>>>>>>>> N/A N/A N/A N/A
>>>>>>>>> Waterloo Arya Healthy Living Inc. Merging > Arya Healthy Living
>>>>>>>>> Inc. Waterloo 824550594TE0001 N/A PPG5247 824550594TE0001 N/A
>>>>>>>>> 6079167 N/A
>>>>>>>>> Winnipeg Prairie Senior Care Inc. Merging > TheKey Care, LTD
>>>>>>>>> Winnipeg 71984 3922 RP0001 PPG5249 71984 3922 RP0001 2510527
>>>>>>>>> Oakville Arya Healthy Living Oakville Inc. N/A TheKey Care, LTD
>>>>>>>>> Oakville 767800113TE0001 PPG5248 767800113TE0001 N/A 7519403 N/A
>>>>>>>>> Germaine DanielsPayroll Director
>>>>>>>>> germaine.daniels@thekey.com
>>>>>>>>> Phone: 562-380-3662
>>>>>>>>> TheKey.com
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> On Wed, Aug 27, 2025 at 8:13 AM Tammi Franzese <
>>>>>>>>> tammi.franzese@thekey.com> wrote:
>>>>>>>>>
>>>>>>>>>> Good Morning All
>>>>>>>>>>
>>>>>>>>>> *Important Update - Correction to entities that will be
>>>>>>>>>> amalgamated*
>>>>>>>>>>
>>>>>>>>>> Our attorney reached out to double check which Arya Healthy
>>>>>>>>>> Living entity is being excluded from the amalgamation. We double checked
>>>>>>>>>> with Tim and Timon who advised that the entity that should be excluded is*
>>>>>>>>>> Arya Healthy Living, Inc*.
>>>>>>>>>>
>>>>>>>>>> *See updated list of CAD entities and future entity structure
>>>>>>>>>> below:*
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> Entities that will be amalgamated:
>>>>>>>>>>
>>>>>>>>>> 1. Orofresh Enterprises Inc. (this company will be continuing
>>>>>>>>>> under the name of “TheKey Care Ltd.,” which has been successfully reserved
>>>>>>>>>> with Corporations Canada;
>>>>>>>>>> - Prairie Senior Care Inc. (this company will be
>>>>>>>>>> continuing as a numbered company)
>>>>>>>>>> - SJD Care Services Inc. (this company will be continuing
>>>>>>>>>> as a numbered company)
>>>>>>>>>> - Arya Healthy Living Inc. (this company will be
>>>>>>>>>> continuing as a numbered company)
>>>>>>>>>> - 2004437 Alberta Ltd. (this company will be continuing
>>>>>>>>>> as a numbered company)
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> Entities not involved or affected by the amalgamation:
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> HCA Home Care Assistance of Canada, Inc. (British Columbia)
>>>>>>>>>>
>>>>>>>>>> Arya Healthy Living *Oakville *Inc. (Ontario)
>>>>>>>>>>
>>>>>>>>>> Home Care Assistance (Montreal), Inc. (Federal, Quebec)
>>>>>>>>>>
>>>>>>>>>> LiveWell Care Management, Inc. (Federal)
>>>>>>>>>>
>>>>>>>>>> Teio and I are not sure when the notes/ communications started
>>>>>>>>>> referencing the wrong Arya entity as excluded. We apologize for the error
>>>>>>>>>> and the confusion. Let us know if you have any questions or which to
>>>>>>>>>> discuss further.
>>>>>>>>>>
>>>>>>>>>> Sincerely,
>>>>>>>>>>
>>>>>>>>>> Tammi Franzese
>>>>>>>>>>
>>>>>>>>>> Senior Corporate Paralegal | TheKey
>>>>>>>>>>
>>>>>>>>>> Mobile: 813.521.5269
>>>>>>>>>>
>>>>>>>>>> <http://www.thekey.com>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> On Tue, Aug 26, 2025 at 1:20 PM Tammi Franzese <
>>>>>>>>>> tammi.franzese@thekey.com> wrote:
>>>>>>>>>>
>>>>>>>>>>> Hi Germaine,
>>>>>>>>>>>
>>>>>>>>>>> Yes, that makes perfect sense.
>>>>>>>>>>>
>>>>>>>>>>> Thank you!
>>>>>>>>>>>
>>>>>>>>>>> Sincerely,
>>>>>>>>>>>
>>>>>>>>>>> Tammi Franzese
>>>>>>>>>>>
>>>>>>>>>>> Senior Corporate Paralegal | TheKey
>>>>>>>>>>>
>>>>>>>>>>> Mobile: 813.521.5269
>>>>>>>>>>>
>>>>>>>>>>> <http://www.thekey.com>
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> On Tue, Aug 26, 2025 at 1:00 PM Germaine Daniels <
>>>>>>>>>>> germaine.daniels@thekey.com> wrote:
>>>>>>>>>>>
>>>>>>>>>>>> Hi Tammi,
>>>>>>>>>>>>
>>>>>>>>>>>> The payroll go-live date will be the first payroll run in 2026.
>>>>>>>>>>>> I will provide details for each province regarding their pay periods and
>>>>>>>>>>>> pay dates for the go-live, as a few have different schedules. Does this
>>>>>>>>>>>> make sense?
>>>>>>>>>>>>
>>>>>>>>>>>> Regards,
>>>>>>>>>>>>
>>>>>>>>>>>> Germaine DanielsPayroll Director
>>>>>>>>>>>> germaine.daniels@thekey.com
>>>>>>>>>>>> Phone: 562-380-3662
>>>>>>>>>>>> TheKey.com
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> On Tue, Aug 26, 2025 at 9:47 AM Tammi Franzese <
>>>>>>>>>>>> tammi.franzese@thekey.com> wrote:
>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> Good Afternoon All,
>>>>>>>>>>>>>
>>>>>>>>>>>>> Thank you for your time today. Please see the status update
>>>>>>>>>>>>> from our meeting. Let me know if you have any questions or note something
>>>>>>>>>>>>> that should be added.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Status Update as of Aug. 26, 2025
>>>>>>>>>>>>>
>>>>>>>>>>>>> Questions/ Call-Outs:
>>>>>>>>>>>>>
>>>>>>>>>>>>> 1. Research the origins of the West Georgia CAD HQ
>>>>>>>>>>>>> address. Tammi will research with Madonna to find out who owns the West
>>>>>>>>>>>>> Georgia address? Who originally made the decision that West Georgia
>>>>>>>>>>>>> address. Who owns this? Where did the mail go? Tim didn't receive it.
>>>>>>>>>>>>> 2. Payroll is set up. Implementation starts on Monday,
>>>>>>>>>>>>> 9/1/25. going live on ___. (Germaine, will you please
>>>>>>>>>>>>> supply the go-live date? I missed it on the call.)
>>>>>>>>>>>>> 3. KPMG - Germaine wants to be on emails with KPMG. Legal
>>>>>>>>>>>>> requested this on 8/26/25. Also made Michael aware so he can include
>>>>>>>>>>>>> Germaine on emails as well.
>>>>>>>>>>>>> 4. A&P in ___. (Tim, will you please send me the entire
>>>>>>>>>>>>> name of this company? They review financial records periodically. When we
>>>>>>>>>>>>> amalgamate make sure we maintain that three year accreditation. Send them
>>>>>>>>>>>>> notice as well.
>>>>>>>>>>>>> 1. 8/26/25: Tammi is checking with Steve as to which
>>>>>>>>>>>>> counsel we used so they can be connected to Teio.
>>>>>>>>>>>>> 5. USE THIS ADDRESS FOR CAD HQ: Keep using 800-885 West
>>>>>>>>>>>>> Georgia Street, Vancouver, BC V6C3H1
>>>>>>>>>>>>> <https://www.google.com/maps/search/885%C2%A0West+Georgia+Street,+Vancouver,+BC+V6C3H1?entry=gmail&source=g>.
>>>>>>>>>>>>> Tim recently acquired this as a virtual address and will ensure mail
>>>>>>>>>>>>> forwarding is working properly.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Status Update:
>>>>>>>>>>>>>
>>>>>>>>>>>>> The amalgamation will be complete on Dec. 31, 2025, meaning
>>>>>>>>>>>>> TheKey Care Ltd., will be active on Jan. 1, 2026.
>>>>>>>>>>>>>
>>>>>>>>>>>>> • Legal re-reviewed the notice and consent provisions in
>>>>>>>>>>>>> government contracts and material agreements. Legal will prepare and send
>>>>>>>>>>>>> notices by the due date noted below:
>>>>>>>>>>>>>
>>>>>>>>>>>>> - Sept. 4, 2025 - Deadline to send 90-day notice to VCH
>>>>>>>>>>>>> via email and mail w/tracking
>>>>>>>>>>>>> - Oct. 2, 2025 - Deadline to send 90-Day notices via email
>>>>>>>>>>>>> and mail w/tracking
>>>>>>>>>>>>> - Nov. 1, 2025 - Deadline to send 60-Day notices via email
>>>>>>>>>>>>> and mail w/tracking
>>>>>>>>>>>>> - Dec. 1, 2025 - Deadline to send 30-day notices via email
>>>>>>>>>>>>> and mail w/ tracking
>>>>>>>>>>>>>
>>>>>>>>>>>>> • TheKey to send out the notice to government contracts and
>>>>>>>>>>>>> other agreements requiring 90-day notices or no later than Oct. 2, 2025.
>>>>>>>>>>>>> (Legal)
>>>>>>>>>>>>>
>>>>>>>>>>>>> • Legal will confirm with counsel that the employee notice
>>>>>>>>>>>>> template received in March is approved to use now. TheKey HR
>>>>>>>>>>>>> will distribute the notices no later than 60 days before amalgamation is
>>>>>>>>>>>>> completed or Nov. 1, 2025.
>>>>>>>>>>>>>
>>>>>>>>>>>>> • Does TheKey need help with the VCH notice? No, TheKey will
>>>>>>>>>>>>> go through VCH's process to limit exposure of US company. (Tim and Legal to
>>>>>>>>>>>>> start the VCH process asap.)
>>>>>>>>>>>>>
>>>>>>>>>>>>> - Legal will send the 90-day notice to VCH by 9/4/25 and
>>>>>>>>>>>>> cc: Tim.
>>>>>>>>>>>>> - Once they confirm receipt, Tim will initiate the VCH
>>>>>>>>>>>>> process; Legal will assist as needed
>>>>>>>>>>>>>
>>>>>>>>>>>>> • KPMG will need to review the amalgamation and advise on any
>>>>>>>>>>>>> tax issues. TheKey approved of our attorney contacting KPMG (Brian
>>>>>>>>>>>>> Rubenstein) and have them start their analysis. Requested Teio keep Michael
>>>>>>>>>>>>> J. and Gerri copied on emails.
>>>>>>>>>>>>>
>>>>>>>>>>>>> - Legal asked Teio to include Germaine on their emails.
>>>>>>>>>>>>> - Michael, any updates from KPMG? (Please include Germaine
>>>>>>>>>>>>> on your emails with KPMG.)
>>>>>>>>>>>>>
>>>>>>>>>>>>> • Made Teio aware of the Quebec bid and that we want to
>>>>>>>>>>>>> highlight CAD entities, downplay US entity.
>>>>>>>>>>>>>
>>>>>>>>>>>>> - Teio has the entire RFP packet, but Tim will send the
>>>>>>>>>>>>> main agreement to me so I can have Gemini translate it to French for Tim's
>>>>>>>>>>>>> review prior to sending it to Teio.
>>>>>>>>>>>>> - Teio will then review Quebec bid agreement to see how
>>>>>>>>>>>>> the amalgamation affects the bid, and alert TheKey of any notice
>>>>>>>>>>>>> requirements, etc.
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> Sincerely,
>>>>>>>>>>>>>
>>>>>>>>>>>>> Tammi Franzese
>>>>>>>>>>>>>
>>>>>>>>>>>>> Senior Corporate Paralegal | TheKey
>>>>>>>>>>>>>
>>>>>>>>>>>>> Mobile: 813.521.5269
>>>>>>>>>>>>>
>>>>>>>>>>>>> <http://www.thekey.com>
>>>>>>>>>>>>>
>>>>>>>>>>>>>