RE: TheKey - Canadian Amalgamation [CWILSON-C.FID2144802]

Thanks Germaine.

Hope you are doing well.

I wanted to ask if you could provide an updated report once all the respective authorities respond as to listing the workers compensation and employer health tax account numbers for the various entities.



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, January 5, 2026 7:39 PM
To: Teio Senda <TSenda@cwilson.com>
Cc: Nina Kani <nkani@thekey.com>; 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>; Tammi Franzese <tammi.franzese@thekey.com>
Subject: Re: TheKey - Canadian Amalgamation [CWILSON-C.FID2144802]

Hi Team,

This confirms that all amalgamation letters and the certificate of amalgamation have been sent.

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!i19J1z90pQ76C3c8GlGvjfxcgw_vfcXcjpo5J65bAWS1637fMLXdTkyuFGV6Xtk6Cm_gFwlTlNCaLNtabsPCHdbfmNshYJE$>



On Mon, Jan 5, 2026 at 9:33 AM Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>> wrote:
Hi Tammi and team,

I will now send out the amalgamation notices and documents to WSIB/WCB and EHT.

I do not recall seeing any documentation regarding CNESST, which I believe @Timothy Thomas<mailto:tt@thekey.com>  Could you please confirm the status of the CNESST documentation?

Thanks,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!i19J1z90pQ76C3c8GlGvjfxcgw_vfcXcjpo5J65bAWS1637fMLXdTkyuFGV6Xtk6Cm_gFwlTlNCaLNtabsPCHdbfjzzz-6s$>


On Mon, Jan 5, 2026 at 8:34 AM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Hi All,

Please find attached the Certificate of Amalgamation confirming that the amalgamation took effect on Jan 1, 2026. I have also attached the Certificate of Continuation for the Alberta numberco confirming that the name immediately prior to the amalgamation was 17519834 Canada Ltd.

Please let me know if you require anything further for the notifications.

We are coordinating the registration of the new NEQ number and will report back for the purposes of the insurance coverage and AMP application.

Regards,
Teio

From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Tuesday, December 23, 2025 9:54 AM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: Nina Kani <nkani@thekey.com<mailto:nkani@thekey.com>>; 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>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Subject: Re: TheKey - Canadian Amalgamation [CWILSON-C.FID2144802]


[CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.]

________________________________
Thanks Teio!


Germaine Daniels

Director Payroll | TheKey

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

Mobile: 562.784.1800


[Image removed by sender.]<https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!i19J1z90pQ76C3c8GlGvjfxcgw_vfcXcjpo5J65bAWS1637fMLXdTkyuFGV6Xtk6Cm_gFwlTlNCaLNtabsPCHdbfmNshYJE$>



On Tue, Dec 23, 2025 at 9:52 AM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Hi Germaine,

Yes, we will send you the certificate of amalgamation on January 5th. Our office is closed on January 2nd. We will also provide you with the certificate of continuation for HCA Calgary, which shows the name change from 2004437 Alberta Ltd. to 17519834 Canada Inc.

Regards,
Teio

From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Tuesday, December 23, 2025 9:49 AM
To: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>
Cc: Nina Kani <nkani@thekey.com<mailto:nkani@thekey.com>>; 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>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Subject: Re: TheKey - Canadian Amalgamation [CWILSON-C.FID2144802]


[CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.]

________________________________
Hi Teio,

Will you send me the official amalgamation documents so I can attach them to the letters? If so, when should I expect them?

Thanks,


Germaine Daniels

Director Payroll | TheKey

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

Mobile: 562.784.1800


[Image removed by sender.]<https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!i19J1z90pQ76C3c8GlGvjfxcgw_vfcXcjpo5J65bAWS1637fMLXdTkyuFGV6Xtk6Cm_gFwlTlNCaLNtabsPCHdbfmNshYJE$>



On Tue, Dec 23, 2025 at 9:40 AM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
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<mailto:germaine.daniels@thekey.com>>
Sent: Monday, December 8, 2025 8:31 AM
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>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts [CWILSON-C.FID2144802]


[CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.]

________________________________
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.]<https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!i19J1z90pQ76C3c8GlGvjfxcgw_vfcXcjpo5J65bAWS1637fMLXdTkyuFGV6Xtk6Cm_gFwlTlNCaLNtabsPCHdbfmNshYJE$>



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 k