RE: HCA - Canadian group - tax returns

Hi Tim,

It is also my understanding that BDO Canada will help us with the Canadian taxation going forward.  I will set up some time with you this Friday to discuss the taxation for Canada as well as a plan for accounting transition.

Thanks.

Amanda

From: Timothy Thomas <tt@homecareassistance.com>
Sent: Wednesday, March 2, 2022 10:25 AM
To: Amanda Hansen <phansen@homecareassistance.com>; Brian Scott <bscott@homecareassistance.com>
Cc: Connor Smith <connor@homecareassistance.com>
Subject: Fwd: HCA - Canadian group - tax returns

Hi Amanda,

I had a call this morning with Rose Cross from BDO to discuss my concerns around our different Canadian entities and respective tax fillings for 2021. Rose was under the impression from Mike Shantz that BDO would be handling this moving forward. To my knowledge each HCA location in Canada continues to use the CPA of their choice. Nothing has been communicated to them by corporate.

Please see Rose's comments below.

Could we set up a call to discuss this further?

Thank you,

Tim.

From: Cross, Rose <rcross@bdo.ca <mailto:rcross@bdo.ca> >
Date: Wed, Mar 2, 2022 at 10:55 AM
Subject: HCA - Canadian group - tax returns
To: Timothy Thomas <tt@homecareassistance.com <mailto:tt@homecareassistance.com> >

Hi Tim

It was a pleasure speaking with you this morning.  Please find below a list of entities that were acquired during the calendar year 2021.  This list was provided to me by HCA’s Canadian legal counsel.

Target

Jurisdiction

Date of Closing

Home Care Assistance (Montreal) Inc.

Quebec

January 25, 2021

Orofresh Enterprises Inc.

British Columbia

April 30, 2021

Loving Home Cares Services Ltd.

British Columbia

June 16, 2021

Prairie Seniors at Home Inc.

Manitoba

July 1, 2021

Prairie Senior Care Inc.

Manitoba

July 1, 2021

SJD Care Services Inc.

Ontario

July 1, 2021

2004437 Alberta Ltd.

Alberta

October 4, 2021

As a result of the acquisitions, an acquisition of control return should have been prepared for the day immediately before the closing (assuming the sign and close date were the same).  Furthermore for the period from date of closing, the company can choose any year end. It was my understanding that it would be aligned to December 31, 2021 to coincide with the US year end.  This is also the reason behind the amalgamations taking place on Jan 1, 2022 for certain entities.  As a result of an amalgamation, there would be a deemed year end on the date before the amalgamation. In this case, December 31, 2021.

Here is the list of entities post amalgamation (Jan 1, 2022) plus there is the HCA acquisition company.

HCA Reference

Legal Name

HCA Montreal

Home Care Assistance (Montreal) Inc.

HCA Winnipeg

Prairie Senior Care Inc.

HCA Toronto

SJD Care Services Inc.

HCA Calgary

2004437 Alberta Ltd.

Loving Home Care Services (Vancouver)

Loving Home Cares Services Ltd.

In terms of next steps, I suggest you obtain the following information:

*	All tax returns filed for 2021
*	Notices of Assessments in respect of all filed tax returns
*	Statements of account detailing the payments made to date

All must be reviewed to ensure that the returns have been filed in accordance with the tax rules (dates, status of entities, etc). I’m not available today at 1pm, but happy to jump on a call with yourself and the HCA finance people.

Thanks

Rose

Rose Cross, CPA, CA

Tax Partner through a Professional Corporation

BDO Canada LLP

Direct: 416 369 6054

 <mailto:rcross@bdo.ca> rcross@bdo.ca

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