RE: TheKey Canada Annual Tax Return Information

Thank you so much, Tim! Really appreciate your help on this.

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: Timothy Thomas <tt@thekey.com>
Sent: Thursday, June 22, 2023 7:20 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca>
Cc: brian.fialko@thekey.com; Angie Markwell <angie.markwell@thekey.com>; Towns Lewis, Ashley <atowns@kpmg.ca>; daniel.barakat@thekey.com; geraldine.nath@thekey.com; rebecca.ng@thekey.com
Subject: Re: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

I've attached all the PDF notice of assessments.

When it comes to the installments, not all of the entities had the latest entry being the period end of December 31, 2022, therefore I took screenshots of what I saw and the latest period.

Let me know what else you need.
Tim

On Wed, Jun 21, 2023 at 4:22 PM Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>> wrote:
Hi Tim,

No problem! The two things we need are the NOA and installment detail.

NOA:

  *   Click on the Mail icon at the top of the page

[cid:image001.png@01D9A4FD.E58E4E10]

  *   Change the Program Account Number to RC and the Date Range to 2022

[cid:image002.png@01D9A4FD.E58E4E10]

  *   Select the Corporation Notice of Assessment

[cid:image003.png@01D9A4FD.E58E4E10]

  *   Click on PDF Version is Also Available

[cid:image004.png@01D9A4FD.E58E4E10]


Installments:

  *   Scroll down and click on the Amount Owing under the Corporation Income Tax header

[cid:image005.png@01D9A4FD.E58E4E10]

  *   Select the December 31, 2022 Period-End
  *   Take a screenshot of the installments made for the December 31, 2022 taxation year

Thanks!

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Wednesday, June 21, 2023 1:29 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>; Angie Markwell <angie.markwell@thekey.com<mailto:angie.markwell@thekey.com>>; Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>; rebecca.ng@thekey.com<mailto:rebecca.ng@thekey.com>
Subject: Re: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

I've now got all the entities in my CRA account. Forgive me but I need another crash course on what screenshots you need. Let me know if there's anything else.

Thanks

On Wed, Jun 21, 2023 at 3:24 PM Brian Fialko <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>> wrote:
Hi Jessica,

For the questions that are related to inter company related transactions outside of canada we looked into the additional entities. For the other entities we did not see any other inter company transactions related to activity outside of Canada. You should have all info related to the intercompany.

Thank you!

On Wed, Jun 21, 2023 at 3:17 PM Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>> wrote:
Hi Team,

I hope you’re all having a nice week so far!

I believe Brian might be out of town now, but I wanted to touch base with you all to see if you’ve made any progress with the remaining questions in the attached workbook?

As the filing deadline is next week, it would be great to get these resolved in the next day or two.

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Monday, June 19, 2023 1:26 PM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

Please see updated responses for today’s review, attached.

Thanks!

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Monday, June 19, 2023 12:10 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information

Hi Brian,

Thanks for sending this over, but unfortunately I don’t really understand what it’s showing. Do you have some time today for us to discuss? I can set up a teams meeting at a time that works for you.

Ashley has also reviewed the T2 and I have attached an updated list of questions here.

Thanks,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Monday, June 19, 2023 6:26 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

Please see attached HCA Canada intercompany transactions outside of Canada, attached. Please note. the yellow highlighted are intercompany transactions that do not net to zero.

Thank you!

Brian

From: Woolley, Jessica A jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>
Sent: Wednesday, June 14, 2023 10:42 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information

Hi Brian,

Sorry for another email!

We notice one other item when doing another look through the Arya Waterloo return. As such, I have attached an updated list of questions.

Thanks!

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: Woolley, Jessica A
Sent: Wednesday, June 14, 2023 10:36 AM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Brian,

Fantastic, thanks so much! Updated question list is attached.

Thanks for your help,

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Wednesday, June 14, 2023 9:11 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

Please see attached, updated responses in green (I believe we are just about there!)

I will call the agency about the legal filing question today or tomorrow.
I have reached out to Angie Markwell for the updated Canada addresses for each entity.

Thank you!

Brian

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Tuesday, June 13, 2023 4:40 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information

Hi Brian,

Thanks for your response! Updated question log is attached.

Getting closer!

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Tuesday, June 13, 2023 10:48 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

Please see attached, updated list (updated answers highlighted in green).

Thank you!!

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Monday, June 12, 2023 2:10 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information

Thanks Brian – we will update the return to reflect this new TB. Please see an adjusted question list attached here!

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Monday, June 12, 2023 11:59 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica,

I believe I provided the HCA consolidated TB instead of the HCA TB (standalone entity). My apologies. Please see attached.

Thank you!

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Monday, June 12, 2023 1:50 PM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Cc: Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information

Hi Brian,

Please see an updated list of questions based on the responses we received from you this morning.

Thanks so much!

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Monday, June 12, 2023 10:15 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Subject: RE: TheKey Canada Annual Tax Return Information [EXTERNAL]

Welcome, Jessica!  Attached is HCA Canada and Prairie Senior Care Winnipeg.

Thanks!!

From: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>
Sent: Monday, June 12, 2023 10:14 AM
To: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>
Subject: RE: TheKey Canada Annual Tax Return Information

Thank you Brian!

Jessica Woolley, CPA
KPMG LLP
403 476 3742

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Monday, June 12, 2023 6:32 AM
To: Woolley, Jessica A <jwoolley@kpmg.ca<mailto:jwoolley@kpmg.ca>>; Towns Lewis, Ashley <atowns@kpmg.ca<mailto:atowns@kpmg.ca>>
Subject: FW: TheKey Canada Annual Tax Return Information [EXTERNAL]

Hi Jessica and Ashley,

I just wanted to forward over the email sent to BDO.

Thank you!!

From: brian.fialko@thekey.com<mailto:brian.fialko@thekey.com> <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Sent: Monday, June 12, 2023 8:30 AM
To: 'Cross, Rose' <rcross@bdo.ca<mailto:rcross@bdo.ca>>
Cc: 'Geraldine Nath' <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>; 'Daniel Barakat' <daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>>
Subject: TheKey Canada Annual Tax Return Information

Hi Rose,

Hope all is well.  For 2021, can you please provide the following Key tax return information for the entities below:

Prairie Senior Care (Winnipeg entity)

For the Class 13 leasehold improvement balance on the prior year Prairie Seniors at Home Sch 8, please provide the following:

  *   Termination date of the lease
  *   Detail on prior year additions and associated CCA taken

HCA Montreal

For the Class 13 leasehold improvement balance on the prior year Prairie Seniors at Home Sch 8, please provide the following:

  *   Termination date of the lease
  *   Detail on prior year additions and associated CCA taken

Orofresh (Vancouver entity)

For the Class 13 leasehold improvement balance on the prior year Prairie Seniors at Home Sch 8, please provide the following:

  *   Termination date of the lease
  *   Detail on prior year additions and associated CCA taken


Thank you,

Brian


Brian Fialko
Director of Technical Accounting
Mobile: 610-731-3559

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.



------------------------------------------------------------------------

This email was sent to you by KPMG<http://info.kpmg.ca/> (http://info.kpmg.ca<http://info.kpmg.ca/>). To sign up to receive event invitations and other communications from us (we have some informative publications that may be of interest to you), or to stop receiving electronic messages sent by KPMG, visit the KPMG Online Subscription Centre<https://urldefense.com/v3/__http:/pages.kpmgemail.com/page.aspx?QS=2e4c31a3756cb940af903f205e1f1e041bdb8334b58bad706ad9d7762eb124d4__;!!N8Xdb1VRTUMlZeI!kUQdSOotiCu3na0hHRPpoC0fPb18y9oeC3SaM-j9axdaKH81BYp8o3xWf8lwgbKxarm0mHTdVCrnNL37vsMjBYOD$> (http://subscribe.kpmg.ca<https://urldefense.com/v3/__http:/pages.kpmgemail.com/page.aspx?QS=2e4c31a3756cb940af903f205e1f1e041bdb8334b58bad706ad9d7762eb124d4__;!!N8Xdb1VRTUMlZeI!kUQdSOotiCu3na0hHRPpoC0fPb18y9oeC3SaM-j9axdaKH81BYp8o3xWf8lwgbKxarm0mHTdVCrnNL37vsMjBYOD$>).


At KPMG we are passionate about earning your trust and building a long-term relationship through service excellence. This extends to our communications with you.


Our lawyers have recommended that we provide certain disclaimer language with our messages. Rather than including them here, we're drawing your attention to the following links where the full legal wording appears.


  *   Disclaimer concerning confidential and privileged information/unintended recipient<https://home.kpmg.com/ca/en/home/misc/disclaimer-confidential.html> (http://disclaimer.kpmg.ca<https://home.kpmg.com/ca/en/home/misc/disclaimer-confidential.html>).
  *   Disclaimer concerning tax advice<https://home.kpmg.com/ca/en/home/misc/disclaimer-tax.html> (http://taxdisclaimer.kpmg.ca<https://home.kpmg.com/ca/en/home/misc/disclaimer-tax.html>).



If you are unable to access the links above, please cut and paste the URL that follows the link into your browser.

------------------------------------------------------------------------

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.

CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.



--
Tim Thomas
Head of Canada Division
Please note my email has changed:
tt@TheKey.com<mailto:tt@thekey.com>
(514) 591-9387
TheKey.ca<https://urldefense.com/v3/__https:/www.thekey.ca/__;!!N8Xdb1VRTUMlZeI!gmiI5eM0liPQeuCIXYR_qGf6Ggx_VDIDX1vHDvvt__lh1tkUjNGHW6Zjz6eSwjEMMH4XzfSfA1k$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!gmiI5eM0liPQeuCIXYR_qGf6Ggx_VDIDX1vHDvvt__lh1tkUjNGHW6Zjz6eSwjEMMH4XIIQwwdA$>
CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.



--
Tim Thomas
Head of Canada Division
Please note my email has changed:
tt@TheKey.com<mailto:tt@thekey.com>
(514) 591-9387
TheKey.ca<https://urldefense.com/v3/__https:/www.thekey.ca/__;!!N8Xdb1VRTUMlZeI!l0OepvcVIJTn-je7Qls4ykJQ1k80bNwZcYHLcV5IDk0-ps3zjYKNwtqIYH5sIYkfKORYkMZUwdQ$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!l0OepvcVIJTn-je7Qls4ykJQ1k80bNwZcYHLcV5IDk0-ps3zjYKNwtqIYH5sIYkfKORYaZeFLhE$>
CAUTION: This Email is from an EXTERNAL source. Ensure you trust this sender before clicking on any links or attachments.