Re: Canada Amalgamation Documents

Hi Brian,

Thank you; this document is extremely helpful.

I also wanted to let you know that I have sent a separate email to WSIB /
WCB / CNESST to inform them of the upcoming amalgamation and request
clarification on the next steps for account transition.

Our goal is to ensure we do not duplicate efforts, so I will share any
responses I receive from those agencies as soon as possible. @Teio Senda
<TSenda@cwilson.com> my schedule is flexible, with the exception of this
coming Monday, 11/3. I will not be available until 12 PM PST.

Best regards,

*Germaine Daniels*

Director Payroll | TheKey

Email: germaine.daniels@thekey.com

Mobile: 562.784.1800

<http://www.thekey.com>



On Fri, Oct 31, 2025 at 10:22 AM Rubinstein, Brian <brubinstein@kpmg.ca>
wrote:

> Hi Tammi, thanks for the note, and yes, we are happy to work with Teio and
> Germaine regarding notifications.
>
>
>
> @Teio Senda <TSenda@cwilson.com> and @Germaine Daniels
> <germaine.daniels@thekey.com>: For reference, attached is the draft slide
> deck we sent to TheKey team, which touches on some of the notification /
> account registration requirements.  Once you have had a chance to review,
> we suggest a meeting so we can discuss the requirements and develop a plan
> for who’s on point regarding each notification.
>
>
>
> Teio, once you have had a chance to review, can you send us some times
> that would work to meet?
>
>
>
> On our side, it will be myself, @Jimenez, Cesar <cjimenezcardenas@kpmg.ca>,
> and @Singh, George <georgesingh@kpmg.ca>.
>
>
>
> Thanks.
>
> Brian.
>
>
>
> *From:* Tammi Franzese <tammi.franzese@thekey.com>
> *Sent:* Wednesday, October 29, 2025 2:11 PM
> *To:* Singh, George <georgesingh@kpmg.ca>; Jimenez, Cesar <
> cjimenezcardenas@kpmg.ca>; Rubinstein, Brian <brubinstein@kpmg.ca>
> *Cc:* Teio Senda <TSenda@cwilson.com>; Leslie Westmoreland <
> LWestmoreland@cwilson.com>; michael.jichetti@thekey.com; Steve Koyanagi <
> skoyanagi@thekey.com>; Timothy Thomas <tt@thekey.com>; Germaine Daniels <
> germaine.daniels@thekey.com>
> *Subject:* Re: Canada Amalgamation Documents
>
>
>
> Good Afternoon Everyone,
>
>
>
> I'm copying Brian Rubinstein and Cesar Jimenez (who is filling in for
> Austin who is on leave) with KPMG so we're all on the same page regarding
> the Canada Amalgamation Documents.
>
>
>
> KPMG, will you please work with Teio and Germaine to ascertain what
> documents are needed?
>
>
>
> Thank you.
>
>
> *Sincerely,*
>
> *Tammi Franzese*
>
> Senior Corporate Paralegal | *TheKey*
>
> Mobile: 813.521.5269
>
>
>
> [image: Image removed by sender.]
> <https://urldefense.com/v3/__http:/www.thekey.com__;!!N8Xdb1VRTUMlZeI!kHzsRYReBux6Y8Vx2nZ_SIPA59XhVjoZe4qoWJKUUxpeibNsrBryrQyCj9rpxQnnxjTbjScQUPX-2ZCIRT4fmfeTsKlR$>
>
>
>
>
>
>
>
> On Tue, Oct 28, 2025 at 11:36 AM Germaine Daniels <
> germaine.daniels@thekey.com> wrote:
>
> Hi George,
>
> Thanks for outlining what KPMG needs. @Timothy Thomas <tt@thekey.com> and @Michael
> Jichetti <michael.jichetti@thekey.com> can either of you confirm if KPMG
> is authorized on the payroll accounts? Unfortunately, I do not have access
> to verify this request.  @Timothy Thomas <tt@thekey.com>  If you confirm
> KPMG does not have access can you complete the authroiziation form and I
> will then provide the spreadsheet with each entity and CRA number.
>
> Thanks,
>
>
>
>
> Germaine DanielsPayroll Director
> germaine.daniels@thekey.com
> Phone: 562-380-3662
> TheKey.com
> <https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!kHzsRYReBux6Y8Vx2nZ_SIPA59XhVjoZe4qoWJKUUxpeibNsrBryrQyCj9rpxQnnxjTbjScQUPX-2ZCIRT4fmf4iky1Q$>
>
>
>
>
>
> On Tue, Oct 28, 2025 at 8:18 AM Singh, George <georgesingh@kpmg.ca> wrote:
>
> Hi Germaine,
>
>
>
> For the federal payroll accounts with the CRA, we would require firstly
> the details of the contemplated corporate amalgamation and articles of
> incorporation as to how the merger is to take place including timelines .
> Generally, we would need those details to notify the respective authorities
> accordingly along with the CRA authorizations for KPMG to assist – if
> possible, any slide decks on the proposed transaction may also assist.
>
>
>
> Can you confirm if KPMG is currently authorized on the CRA payroll
> accounts- if so, please provide those details along with the account
> numbers?  The main CRA authorization request form is the AUT-01, Authorize
> a Representative for Access.
>
>
>
>
>
> Best Regards,
>
> *George Singh *
>
> Executive Director, Indirect Tax
>
>
>
> KPMG LLP
>
> 333 Bay Street, Suite 4600
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!kHzsRYReBux6Y8Vx2nZ_SIPA59XhVjoZe4qoWJKUUxpeibNsrBryrQyCj9rpxQnnxjTbjScQUPX-2ZCIRT4fmdPFoddz$>
>
> Toronto, ON. M5H 2S5
> <https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!kHzsRYReBux6Y8Vx2nZ_SIPA59XhVjoZe4qoWJKUUxpeibNsrBryrQyCj9rpxQnnxjTbjScQUPX-2ZCIRT4fmdPFoddz$>
>
> P: (416)777-3900
>
> F: (416)777-8226
>
> : georgesingh@kpmg.ca
>
>
> Please consider the environment before printing this e-mail
>
>
>
> *From:* Germaine Daniels germaine.daniels@thekey.com
> *Sent:* Tuesday, October 28, 2025 10:44 AM
> *To:* Singh, George georgesingh@kpmg.ca
> *Cc:* Teio Senda TSenda@cwilson.com; Leslie Westmoreland
> LWestmoreland@cwilson.com; Tammi Franzese tammi.franzese@thekey.com;
> michael.jichetti@thekey.com; Steve Koyanagi <skoyanagi@thekey.com>;
> Timothy Thomas <tt@thekey.com>
> *Subject:* Canada Amalgamation Documents [EXTERNAL]
>
>
>
> Hi George,
>
> I've copied our legal counsel on this email. Can you provide further
> clarification regarding the documents KPMG requires to assist with
> notifying the CRA about the amalgamation and setting up any new payroll
> accounts that may be needed.
>
> Best regards,
>
>
>
> Germaine DanielsPayroll Director
> germaine.daniels@thekey.com
> Phone: 562-380-3662
> TheKey.com
> <https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!m3eR4lZG2MUmA3RnF5kYd9JoG0a_YvydsCMSdSyKDO7I_g65Bvn95-RjUeFLuKaMMrcBtogG8eGeuLE0zJEoEkvibq5E070$>
>
> *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* <https://info.kpmg.ca/> (
> https://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://subscribe.kpmg.ca> (
> https://subscribe.kpmg.ca).
>
>
>
> 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> (
>    https://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> (
>    https://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.*
>
>
> ------------------------------------------------------------------------
>
>
>
>