This is a multipart message in MIME format. ------=_NextPart_000_0661_01D9A9C7.492C5B10 Content-Type: text/plain; charset="us-ascii" Content-Transfer-Encoding: 7bit Thank you! From: Woolley, Jessica A Sent: Wednesday, June 28, 2023 1:49 PM To: brian.fialko@thekey.com; geraldine.nath@thekey.com; steven.kearley@thekey.com; 'Timothy Thomas' Cc: Towns Lewis, Ashley ; Rubinstein, Brian Subject: RE: TheKey Canadian Entity T2s Hi Brian, Yes, digital signature is fine! Thanks, Jessica Woolley, CPA KPMG LLP 403 476 3742 From: brian.fialko@thekey.com > Sent: Wednesday, June 28, 2023 11:47 AM To: Woolley, Jessica A >; geraldine.nath@thekey.com ; steven.kearley@thekey.com ; 'Timothy Thomas' > Cc: Towns Lewis, Ashley >; Rubinstein, Brian > Subject: RE: TheKey Canadian Entity T2s [EXTERNAL] Hi Jessica, Quick question. Is it acceptable for Tim to sign digitally? From: Woolley, Jessica A > Sent: Tuesday, June 27, 2023 10:45 PM To: geraldine.nath@thekey.com ; brian.fialko@thekey.com ; steven.kearley@thekey.com ; Timothy Thomas > Cc: Towns Lewis, Ashley >; Rubinstein, Brian > Subject: TheKey Canadian Entity T2s Hi everyone, Please see attached for the various TheKey entity T2 tax returns. I have also attached a document called Documents to Sign for each entity. Once you have reviewed the returns and are comfortable with the information presented, please sign the documents within each of these files. Once we receive them back, we will submit the returns for efiling. If it's at all possible to get signatures back by Thursday that would be great, as there is often a long line of returns waiting to be filed on the deadline which I would like to keep us out of. Please note that the tax payable figures outlined within the returns may be smaller than indicated, given that we don't have a full understanding of the instalments made in the year. And once again, it was a pleasure working with you and we really appreciate all your efforts trying to get info in the midst of learning curves, new systems, and not being able to access all of the data required. We look forward to assisting you in the future in addressing risks and opportunities as you build out the Canadian business and begin to put strategy around data, the treasury function, etc. As requested, and for your files, here is a summary of some of the key areas for which we couldn't quite get perfect information on. As we have discussed, if you are able to get any additional information that suggests what we have filed is incorrect, we are happy to revisit these and file amendments in the summer. * It looks like push-down accounting has been used to account for acquisitions, whereby HCA is buying the shares of the subsidiaries, and then the cost of those shares is being pushed down to the individual assets held by the subsidiaries with a corresponding offset credit to 'interco due to'. As such, it is our understanding that the intangible asset additions in the two Arya entities are not true additions for Canadian tax