This is a multipart message in MIME format. ------=_NextPart_000_07DD_01D97DCB.FE8F2F50 Content-Type: multipart/alternative; boundary="----=_NextPart_001_07DE_01D97DCB.FE8F2F50" ------=_NextPart_001_07DE_01D97DCB.FE8F2F50 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Renee,=20 =20 Thank you very much for the below.=20 =20 Thank you, =20 Brian =20 From: Ip, Renee =20 Sent: Wednesday, May 3, 2023 2:14 PM To: brian.fialko@thekey.com; Singh, George ; Singh, = George Cc: daniel.barakat@thekey.com; 'Sam Naffaa' = ; 'Timothy Thomas' ; = geraldine.nath@thekey.com; 'Bridget Peppers' = ; Muirhead, Jennifer = Subject: RE: WSIB Q 1 2023=20 =20 Hi Brian, =20 You can make the payment via online banking or wire details below. = Please ensure to provide the Business name, Business Number, and the = payment period on your payment as reference to avoid misallocation of = payment. Also, the 2023 Q1 payment would have been due by May 1 so it = would be considered late and CRA may assess penalty and interest. Name of banking institution: F=C3=A9d=C3=A9ration des Caisses Desjardins du = Qu=C3=A9bec 100 rue des Commandeurs =20 Levis, Qu=C3=A9bec Canada G6V 7N5 SWIFT: CCDQCAMM Bank number: 815 Transit number: 98000 Beneficiary name: Receiver General of Canada Beneficiary account number: MFI09708060815CAD3 (if space limitations, use at least: 815980000970806) =20 Regards, =20 Renee Ip=20 Senior Manager, Indirect Tax KPMG LLP =20 Vaughan Metropolitan Centre 100 New Park Place, Suite 1400 Vaughan, ON L4K 0J3 Tel: 416-228-7027 Fax: 905-265-6390 Reneeip@kpmg.ca =20 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. Qu=C3=A9bec 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 Qu=C3=A9bec final assessment based on the general anti-avoidance = rule from being able to obtain authorization from the Autorit=C3=A9 des = march=C3=A9s 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=E2=80=99s = 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=E2=80=99s = 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. =20 From: brian.fialko@thekey.com = >=20 Sent: Wednesday, May 3, 2023 11:45 AM To: Ip, Renee >; Singh, George = >; Singh, George = > Cc: daniel.barakat@thekey.com ; 'Sam = Naffaa' = >; 'Timothy Thomas' >; = geraldine.nath@thekey.com ; 'Bridget = Peppers' = >; Muirhead, Jennifer > Subject: RE: WSIB Q 1 2023 [EXTERNAL] =20 Hi Renee, =20 The team is working on remitting payments for Q1 HST 23=E2=80=99 for = Waterloo & Oakville. One of the team members that handled the Waterloo = and Oakville HST payments has left the company and we are attempting to = pay the Q1 23=E2=80=99 HST tax as soon as possible. Would you happen to = have instructions on how we would do this? Also, thank you George for = all of your help with the WSIB payment information and instructions. =20 =20 Thank you! =20 Brian =20 From: brian.fialko@thekey.com = >=20 Sent: Wednesday, M