RE: Follow up on amalgamation call [CWILSON-C.FID2144802]

Thanks Brian.

To clarify, Clark Wilson will assist will provincial notifications to the extent requested by TheKey. We will certainly assist with EHT as confirmed on the call. Tammy/Tim/Germaine, we would be pleased to assist with any other provincial notification that you would like our help with. Please let us know.

Regards,
Teio


Teio Senda 
Partner
Clark Wilson LLP
900-885 West Georgia Street | Vancouver, BC | V6C 3H1 | Canada
Tel: 604.891.7750 | Fax: 604.687.6314 | Email: TSenda@cwilson.com
www.cwilson.com | Profile 
Our firm operates from the traditional, ancestral, and historic territory of the Sḵwx̱wú7mesh (Squamish), Səl̓ílwətaʔ/Selilwitulh (Tsleil-Waututh), and xʷməθkʷəy̓əm (Musqueam) Nations
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From: Rubinstein, Brian <brubinstein@kpmg.ca>
Sent: Thursday, November 6, 2025 12:21 PM
To: Teio Senda <TSenda@cwilson.com>; Leslie Westmoreland <LWestmoreland@cwilson.com>; Timothy Thomas <tt@thekey.com>; Tammi Franzese <tammi.franzese@thekey.com>; Germaine Daniels <germaine.daniels@thekey.com>; michael.jichetti@thekey.com
Cc: natalie.cahoone@thekey.com; Jimenez, Cesar <cjimenezcardenas@kpmg.ca>; Singh, George <georgesingh@kpmg.ca>; Hayes, Monica S <mshayes@KPMG.com>; sara.stuhlsatz@thekey.com
Subject: Follow up on amalgamation call


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________________________________
Teio, thanks for organizing today's call.

I've attached an updated draft of the slide deck based on our discussion. All NTDs have been removed.

As next steps:


  *   @Michael Jichetti<mailto:michael.jichetti@thekey.com>, please confirm all facts & assumptions are accurate/complete. If you are comfortable, we can issue this deck in final.
     *   Also note: Teio has confirmed the items on page 9 under the heading "Amalgamation assumptions".



  *   Summary of other actions from call:



     *   Germaine will send George list of all tax accounts for each Predecessor Entity
     *   By Nov 20, KPMG to draft:
        *   Notification to CRA
        *   Notification to Revenu Quebec
        *   Notifications for EHT (BC, Ontario, Quebec, Manitoba)
     *   We will send all to Teio and TheKey for review
     *   Teio and team will handle all provincial notifications (including EHT drafted by George)
     *   KPMG will send CRA and RQ notifications first business day after Jan 1.

Thanks.
Brian.


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