TheKey - Canadian Amalgamation [CWILSON-C.FID2144802]

Hi Nina,

I can confirm we now have all legal documents in hand to give effect to the amalgamation. We will file the necessary amalgamation documentation so that the amalgamation takes effect on January 1, 2026 as planned.

@Germaine Daniels<mailto:germaine.daniels@thekey.com>, we confirm you will handle all Provincial tax notification letters. We will coordinate the AMP letter with Fasken in the new year as we have 30 days post-amalgamation to inform AMP of the change. We will also provide the NEQ number for AmalCo for TheKey team to send to TheKey’s insurers.

Please let me know if TheKey team requires any further assistance with the amalgamation notifications.

Regards,
Teio

From: Germaine Daniels <germaine.daniels@thekey.com>
Sent: Monday, December 8, 2025 8:31 AM
To: Teio Senda <TSenda@cwilson.com>
Cc: Singh, George <georgesingh@kpmg.ca>; Timothy Thomas <tt@thekey.com>; Rubinstein, Brian <brubinstein@kpmg.ca>; natalie.cahoone@thekey.com; sara.stuhlsatz@thekey.com; michael.jichetti@thekey.com; Jimenez, Cesar <cjimenezcardenas@kpmg.ca>; Hayes, Monica S <mshayes@kpmg.com>; Leslie Westmoreland <LWestmoreland@cwilson.com>
Subject: Re: Draft amalgamation letter for payroll tax accounts [CWILSON-C.FID2144802]


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________________________________
Thanks Teio! I will review and follow up if needed. I will send a confirmation once the letters have been sent.


Germaine Daniels

Director Payroll | TheKey

Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>

Mobile: 562.784.1800


[Image removed by sender.]<http://www.thekey.com>



On Mon, Dec 8, 2025 at 8:02 AM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Hi Germaine,

Please see attached updated letters. The changes were very minor, although I did add a reference to the new name of the Alberta numbered company as it now has the name 17519834 Canada Inc. For your reference, this is the name that was given when the Alberta numbered company continued into the Federal jurisdiction. These should be sent after the amalgamation so that you can enclose the certificate of amalgamation. These are to be sent on TheKey letterhead to the email or fax noted at the top of each letter.

I suggest you insert Orofresh’s business address in the two letters to be sent for Orofresh. The address that is currently listed is our Clark Wilson address.

Please let us know if you have any questions.

Regards,
Teio

From: Teio Senda
Sent: Thursday, December 4, 2025 4:44 PM
To: 'Germaine Daniels' <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Hayes, Monica S <mshayes@kpmg.com<mailto:mshayes@kpmg.com>>
Subject: RE: Draft amalgamation letter for payroll tax accounts [CWILSON-C.FID2144802]

Hi Germaine,

Let me get back to you with the edits. You can certainly request an acknowledgement of receipt, although I expect not all recipients will provide one. I suggest, at the very least, that you keep records of the delivery.

Regards,
Teio

From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Thursday, December 4, 2025 3:06 PM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Hayes, Monica S <mshayes@kpmg.com<mailto:mshayes@kpmg.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts [CWILSON-C.FID2144802]


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________________________________
Hi Teio,

I can send them out once you make the necessary revisions. Do we need a return receipt or acknowledgment? I think I already know the answer, but please confirm. Just let me know what I need to do, and I’ll take care of it.

Thanks,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com


On Thu, Dec 4, 2025 at 12:15 PM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Germaine,

All letters can be faxed or emailed so anyone in the US should be able to deliver them. That said, I would be happy to send them out myself. I only ask because I will need to update the letter to make clear they are coming from legal counsel to TheKey. I will also need to make sure we have staff available as our office is closed on January 2. If you prefer that someone on your team send them out, then I can make sure the right revisions are in place. Let me know.

Regards,
Teio

Teio

Senda

​​​​
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From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Thursday, December 4, 2025 11:59 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Cc: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Hayes, Monica S <mshayes@kpmg.com<mailto:mshayes@kpmg.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts


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________________________________
Hi George,

Thank you for the clarification. To confirm, since we already notified WSIB and WCB via email, do the only remaining letters requiring mailing pertain to EHT and CNESST?@Teio Senda<mailto:TSenda@cwilson.com>  I am unable to send these letters because I am currently in the U.S. Regarding the documents, is it required that they be sent with TheKey letterhead?  @Timothy Thomas<mailto:tt@thekey.com>  Is there an option for someone in Canada to send them on our behalf?

Best regards,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com


On Thu, Dec 4, 2025 at 7:16 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Germaine,

Thanks for the update.

Some provinces do at times prefer to set-up new accounts as it relates to workers compensation accounts for which we generally make a request that they maintain the existing account (if possible).   We believe that administratively it would be easier to have the account history maintained but this may not b