Re: CAD Amalgamation - Question from KPMG re Payroll [CWILSON-C.FID2144802]

Hi Teio,

Can you please confirm the address that will be used with the CRA?
Unfortunately, I don't have that address in any of the email threads.

Thanks,

*Germaine Daniels*

Director Payroll | TheKey

Email: germaine.daniels@thekey.com

Mobile: 562.784.1800

<http://www.thekey.com>



On Tue, Oct 14, 2025 at 10:47 AM Teio Senda <TSenda@cwilson.com> wrote:

> Hi Tammi,
>
>
>
> Apologies for the delay – we are now back from Canadian Thanksgiving.
>
>
>
>    - Previously you said that TheKey Care Ltd.'s HQ address can be any
>    address in Ontario. We just want to reconfirm that it must be an address in
>    *Ontario* and that we can't use a British Columbia address. Is
>    that correct? I believe that's accurate since Orofresh is in Ontario, but
>    we'd appreciate you reconfirming. CW: The HQ’s address can be any
>    address you wish it to be. It does not have to be an Ontario address. My
>    only advice is that you use an address you can readily receive
>    correspondence. We suggested Ontario as we had understood Tim was located
>    there.
>    - Also, will you please confirm that TheKey Care Ltd.'s HQ address
>    will be the address that will be registered with the CRA? CW: Yes, we
>    suggest you use the HQ address so that you receive all CRA correspondence
>    directly. There is no need to use our address.
>
>
>
>
>
> I will respond to your prior emails separately.
>
>
> Regards,
>
> Teio
> Teio   Senda
> ​​​​
> Partner
> <http://www.cwilson.com/>
> 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  <https://www.cwilson.com/people/Teio-Senda/>
>
> Our firm operates from the traditional, ancestral, and historic territory
> of the Sḵwx̱wú7mesh (Squamish), Səl̓ílwətaʔ/Selilwitulh (Tsleil-Waututh),
> and xʷməθkʷəy̓əm (Musqueam) Nations
> This e-mail may be confidential. Unauthorised use is prohibited.
> Unintended recipients are asked to return and delete this message. E-mail
> is inherently vulnerable to interception and we will use alternate means
> upon request
>
> *From:* Tammi Franzese <tammi.franzese@thekey.com>
> *Sent:* Tuesday, October 14, 2025 8:36 AM
> *To:* Teio Senda <TSenda@cwilson.com>; Leslie Westmoreland <
> LWestmoreland@cwilson.com>
> *Cc:* Timothy Thomas <tt@thekey.com>; Germaine Daniels <
> germaine.daniels@thekey.com>; Nina Kani <nkani@thekey.com>; Steve
> Koyanagi <skoyanagi@thekey.com>
> *Subject:* Re: CAD Amalgamation - Question from KPMG re Payroll
>
>
>
> *[CAUTION: This email originated from outside of the organization. Do not
> click links or open attachments unless you recognize the sender and know
> the content is safe.]*
>
>
> ------------------------------
>
> Hi Teio and Leslie,
>
>
>
> My apologies for multiple emails. We have a couple more questions for you
> -
>
>
>
>    - Previously you said that TheKey Care Ltd.'s HQ address can be any
>    address in Ontario. We just want to reconfirm that it must be an address in
>    *Ontario* and that we can't use a British Columbia address. Is
>    that correct? I believe that's accurate since Orofresh is in Ontario, but
>    we'd appreciate you reconfirming.
>    - Also, will you please confirm that TheKey Care Ltd.'s HQ address
>    will be the address that will be registered with the CRA?
>
>
>
> FYI, I sent two other emails to you yesterday with questions. One is in
> this email string and the other is in a separate chain regarding employee
> and client notices.
>
>
>
> Thank you both.
>
>
> *Sincerely,*
>
> *Tammi Franzese*
>
> Senior Corporate Paralegal | *TheKey*
>
> Mobile: 813.521.5269
>
>
>
> [image: Image removed by sender.] <http://www.thekey.com>
>
>
>
>
>
>
>
> On Mon, Oct 13, 2025 at 4:44 PM Tammi Franzese <tammi.franzese@thekey.com>
> wrote:
>
> Hi Teio and Leslie,
>
>
>
> We received the below question from George at KPMG. Can you please assist
> with his question?
>
>
> Singh, George
>
> Wed, Sep 17, 5:14 PM
>
> to Germaine, michael.jichetti@thekey.com, Irin, me
>
> [image: Image removed by sender.]
>
> Hi Germaine,
>
> As indicated, the amalgamation will need to take place prior to the
> payroll communications to the respective authorities as the required legal
> documents will be needed.
>
> *Can you confirm what legal will be doing, as at times the legal team may
> notify the CRA of the payroll accounts and request accounts accordingly –
> you will need to verify if they will be doing this step?*
>
> KPMG can assist with the EHT notifications  but once again the
> amalgamation documents will be required.
>
>
>
>  Thank you.
>
>
>
> *Sincerely,*
>
> *Tammi Franzese*
>
> Senior Corporate Paralegal | *TheKey*
>
> Mobile: 813.521.5269
>
>
>
> [image: Image removed by sender.] <http://www.thekey.com>
>
>
>
>