RE: Waterloo and SJD EHT March 24

Hi Sam/Irin,

Hope you are doing well.

I just wanted to send a quick email to ask whether Ceridian was able to generate like the report for the payroll period numbers, date, and EHT amounts remitted to the MOF?


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>

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From: Sam Naffaa <hcao.accounting@thekey.com>
Sent: Monday, May 6, 2024 5:06 AM
To: Irin Eva <irin.eva@thekey.com>
Cc: Cheryl Cartwright <ccartwright@thekey.com>; Singh, George <georgesingh@kpmg.ca>; Timothy Thomas <tt@thekey.com>; germaine.daniels@thekey.com
Subject: Re: Waterloo and SJD EHT March 24 [EXTERNAL]

Thanks Irin, Ok please check and let me know. Thanks Irin for your help.
Regards,
Sam Naffaa, CMA
905.337.1288
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On Fri, May 3, 2024 at 5:59 PM Irin Eva <irin.eva@thekey.com<mailto:irin.eva@thekey.com>> wrote:
Hi Sam,

Yes, I can ask Ceridian, but I am not sure they will do that, because we are using very basic and there are limited options available.

Thanks,
Irin



On Fri, May 3, 2024 at 6:14 AM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Thanks Irina for the information but George is asking for a report payment wise not yearly consolidated report. Is it possible to ask Cerdian to generate like this report which includes the payroll period number, date, EHT amount remitted to the MOF?
Regards,
Sam Naffaa, CMA
905.337.1288
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On Thu, May 2, 2024 at 7:51 PM Irin Eva <irin.eva@thekey.com<mailto:irin.eva@thekey.com>> wrote:
HI Sam,

We don't have a record for 2021.

For 2022 & 2023 I will send it to you the Ceridian reports because it's under Ceridian payroll reports. They don't have separate reports for EHT.

2023: TOR Caregivers

[cid:image001.png@01DAA219.D04759B0]

2022: TOR Caregivers: From March to December. Note: We don't have records before that.

[cid:image002.png@01DAA219.D04759B0]
2023: Toronto Office:

[cid:image003.png@01DAA219.D04759B0]

2022: TOR Office: From March to December. Note: We don't have records before that.

[cid:image004.png@01DAA219.D04759B0]

Thanks,
Irin

On Thu, May 2, 2024 at 2:48 AM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Thank you Cheryl,
@Irin Eva<mailto:irin.eva@thekey.com> Would it be possible to send us a report for the EHT payments remitted through Cerdian for SJD for the years 2021,2022 and 2023?
@Singh, George<mailto:georgesingh@kpmg.ca> Is a report from payroll software showing the monthly payments ( Payroll period wise) sufficient for you?
Regards,
Sam Naffaa, CMA
905.337.1288
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On Wed, May 1, 2024 at 7:29 PM Cheryl Cartwright <ccartwright@thekey.com<mailto:ccartwright@thekey.com>> wrote:
Hi Sam,

I would have imagined Hua would have paid it but I am not sure. I have paid HST and Corporate taxes over the years but haven't been asked to pay that. In 2021 corporate took over billing and financials from me so I am not sure what happened with certain payments.

Cheryl

On Tue, Apr 30, 2024 at 8:40 AM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Hi George, I have sent EHT 2022 to you for filling but didnt send with the payment as we do online payments. Could you please check if you have submitted it.
For 2021 I was not doing EHT. Adding @Cheryl Cartwright<mailto:ccartwright@thekey.com> Hi Cherly, Do you know if EHT for 2021 has been submitted to the Ministry of finance?
Regards,
Sam Naffaa, CMA
905.337.1288
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On Fri, Apr 26, 2024 at 4:05 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Sam,

Hope you are doing well.

I investigated the SJD Account balance further , although the Ministry has recognized the payments received of approximately $46k on account.   Can you confirm if you had sent in the 2022 EHT annual return (attached) along with the payment last July?  I recall that we had also sent a separate correspondence to the Ministry on this filing but want to ensure that it had been posted?  You may recall the Ministry had sent a letter asking for the return to be filed last year which we had completed.

Additionally, it appears that there were a few monthly EHT filings made in the 2021 year (attached notice of assessment for your reference) for which a 2021 EHT annual return may not have been filed and hence that would also trigger a credit balance showing on the account.  Can you check if a 2021 return may have been filed previously – if so, can you possibly share it?



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>

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From: Singh, George
Sent: Monday, April 22, 2024 9:19 AM
To: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>; Irin Eva <irin.eva@thekey.com<mailto:irin.eva@thekey.com>>
Subject: RE: Waterloo and SJD EHT March 24 [EXTERNAL]

Hi Sam,

Hope you are doing well and enjoyed the weekend.

In terms of the assessment notice for Arya Health Living Waterloo our recommendation would be to pay the balance ($1,055.19) primarily related to the interest/penalty outstanding balances which have carried from the first quarter of the 2023 year.

As for the SJD Account, although the Ministry has recognized the payments received of approximately $46k on account, you will note (see attached notice with highlighted sections) that they have not posted the filings for the 2023 year to reflect those payments.  I will need to contact the Ministry to request details as to why the filings have not been posted to reflect the payments made.  Our suggestion would be to continue to remit the 2024 monthly remittances as this is an issue on the side of the Ministry as to why the postings to do not reflect the balances owing.

Hope this helps.



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: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Monday, April 22, 2024 7:32 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>; Irin Eva <irin.eva@thekey.com<mailto:irin.eva@thekey.com>>
Subject: Waterloo and SJD EHT March 24 [EXTERNAL]

Hi George,Trust you are well.
I have attached the notice of assessment of Waterloo and SJD for March. I have noticed the following:
1- SJD: There is a credit balance amounting 46K that was not there in the February notice of assessment. Can we stop remitting EHT for SJD until we cover this credit amount?
2- Waterloo: There is a debit balance that was not there related to last year. Can you please let me know if we need to pay any extra amount above the amount which was remitted through the payroll software? Also, could you please provide information about what the annual return amount 933.65 is for?
[cid:image005.png@01DAA219.D04759B0]

Please send me the Oakville notice of assessment for March 2024 as we didnt receive it.
Regards,
Sam Naffaa, CMA
905.337.1288
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