RE: Clic Sequr

HI Tammi,

I already followed with my montreal team this week and waiting to hear back.  Will let you know as soon as I do.

Thanks!

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<mailto:Reneeip@kpmg.ca>

Any advice herein is based on the facts provided to us and on current tax law including judicial and administrative interpretation. Tax law is subject to continual change, at times on a retroactive basis and may result 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.
Québec announced through its November 10, 2017 economic plan that it intends to introduce legislation that will prohibit a taxpayer who has carried out a transaction, or series of transactions, subject to a Revenu Québec final assessment based on the general anti-avoidance rule from being able to obtain authorization from the Autorité des marchés financiers (AMF) to bid for or obtain public contracts.  The taxpayer will be listed in the 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, provincial 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 authority (collectively a Tax or Revenue Authority) could take a different position with respect to these transactions in which case it may be necessary for you to defend this position on appeal from an assessment or litigate the dispute before the courts, including one or more appellate courts, in order for our conclusions to prevail.  If a settlement were reached with a Tax or Revenue Authority or if such appeal and litigation were not, or were not entirely, successful, the result would likely be different from the views we express herein.  Unless expressly provided for, KPMG’s services do not include representing Client in the event of a challenge by a Tax or Revenue Authority or litigation before any court.
KPMG's advice is for the sole use of KPMG's client.  The advice is based on the specific facts and circumstances and the scope of KPMG’s engagement and is not intended to be relied upon by any other person.  KPMG disclaims any responsibility or liability for any reliance that any person other than the client may place on this advice.

From: Tammi Franzese <tammi.franzese@thekey.com>
Sent: Wednesday, April 1, 2026 2:15 PM
To: Singh, George <georgesingh@kpmg.ca>; Ip, Renee <reneeip@kpmg.ca>
Cc: Timothy Thomas <tt@thekey.com>; Lee, Wonwoo <wonwoolee@kpmg.ca>; Germaine Daniels <germaine.daniels@thekey.com>
Subject: Clic Sequr [EXTERNAL]

Good Afternoon George and Renee,

I'm following up on Tim's behalf. Will you please send us a status update?

Thank you.

Sincerely,
Tammi Franzese
Senior Corporate Paralegal
Phone: 813.521.5269

[A close up of a logoAI-generated content may be incorrect.]

FYI: UPCOMING LEAVE - 4/3 - 5/1/2026



---------- Forwarded message ---------
From: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Date: Fri, Mar 13, 2026 at 11:28 PM
Subject: RE: Clic Sequr
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>, Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
CC: Lee, Wonwoo <wonwoolee@kpmg.ca<mailto:wonwoolee@kpmg.ca>>, Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>

Hi Tim,

The clicSEQUR account hasn’t been setup yet.  We sent the forms for Chris’ signature but it was in French and wanted a translation so we are working on this.  Once the form are signed and submitted, RQ typically takes about 5 to 10 days to process.

Regards,

Renee Ip
Senior Manager, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!gRj4lLGSWCjS3Z8Tz7SCh-IyCKAkoD-5i2xmvBGtPHdTSd8GP-OK25M5cH5N5pl21pS_PO76MTFcXoaJ9zb41SPM$>
Vaughan, ON L4K 0J3<https://urldefense.com/v3/__https:/www.google.com/maps/search/100*New*Park*Place,*Suite*1400**A0D*0A*Vaughan,*ON*L4K*0J3?entry=gmail&source=g__;KysrKysrJSUrKysr!!N8Xdb1VRTUMlZeI!gRj4lLGSWCjS3Z8Tz7SCh-IyCKAkoD-5i2xmvBGtPHdTSd8GP-OK25M5cH5N5pl21pS_PO76MTFcXoaJ9zb41SPM$>
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto:Reneeip@kpmg.ca>

Any advice herein is based on the facts provided to us and on current tax law including judicial and administrative interpretation. Tax law is subject to continual change, at times on a retroactive basis and may result 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.
Québec announced through its November 10, 2017 economic plan that it intends to introduce legislation that will prohibit a taxpayer who has carried out a transaction, or series of transactions, subject to a Revenu Québec final assessment based on the general anti-avoidance rule from being able to obtain authorization from the Autorité des marchés financiers (AMF) to bid for or obtain public contracts.  The taxpayer will be listed in the 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, provincial 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 authority (collectively a Tax or Revenue Authority) could take a different position with respect to these transactions in which case it may be necessary for you to defend this position on appeal from an assessment or litigate the dispute before the courts, including one or more appellate courts, in order for our conclusions to prevail.  If a settlement were reached with a Tax or Revenue Authority or if such appeal and litigation were not, or were not entirely, successful, the result would likely be different from the views we express herein.  Unless expressly provided for, KPMG’s services do not include representing Client in the event of a challenge by a Tax or Revenue Authority or litigation before any court.
KPMG's advice is for the sole use of KPMG's client.  The advice is based on the specific facts and circumstances and the scope of KPMG’s engagement and is not intended to be relied upon by any other person.  KPMG disclaims any responsibility or liability for any reliance that any person other than the client may place on this advice.

From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Friday, March 13, 2026 3:34 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; Lee, Wonwoo <wonwoolee@kpmg.ca<mailto:wonwoolee@kpmg.ca>>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Subject: Re: Clic Sequr

Hi Renee,

Before I proceed with your instructions, will the access I had, which was cut off due to the amalgamation, impact my ability to set up as a new user?

When I called Revenue Quebec, they said a new activation code should have been mailed out to us. We haven't received anything to my knowledge yet.

On Fri, Mar 13, 2026 at 3:31 PM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Tim,

See below instructions from revenue Quebec as to how you as a taxpayer may can get access to clicSÉQUR on your own, without going through KPMG (I understand Renee is also waiting on the ClicSecure approvals) or any representative.  The only issue is that some of the communication may be in French (not sure if you are fluent in French) but may want to give it a try.  I hope you have a previous Quebec tax return available as it would be the quickest option.

Hope this helps.

------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1. Go to the official site
1.     Open a browser and go to:
§  https://www.revenuquebec.ca<https://urldefense.com/v3/__https:/www.revenuquebec.ca/__;!!N8Xdb1VRTUMlZeI!lqFKMI_PW5yu1bxZQIPVkB5PnxOCr6EkJ1iLOfSXIzYj7CdLYag2gJtVUt8iRRcYlLo_sUgJ$>
§  Then click “Services en ligne” → “Mon dossier pour les citoyens” (for individuals), or:
§  Direct link: https://www.revenuquebec.ca/fr/services-en-ligne/services-en-ligne/services-en-ligne-pour-les-citoyens/mon-dossier/<https://urldefense.com/v3/__https:/www.revenuquebec.ca/fr/services-en-ligne/services-en-ligne/services-en-ligne-pour-les-citoyens/mon-dossier/__;!!N8Xdb1VRTUMlZeI!lqFKMI_PW5yu1bxZQIPVkB5PnxOCr6EkJ1iLOfSXIzYj7CdLYag2gJtVUt8iRRcYlCvYE_Tc$>

2.     Click on the button to access “Mon dossier” (or “Accéder à Mon dossier”).
You will be redirected to the clicSÉQUR page.

Create a clicSÉQUR account (first time only)
If you have never used clicSÉQUR:
1.     On the clicSÉQUR login page, choose something like:
§  “S’inscrire” / “S’inscrire à clicSÉQUR” / “Créer un compte”
2.     You’ll be asked to provide:
§  Social insurance number (NAS/SIN)
§  Date of birth
§  Postal code
§  An amount from a previous Q