RE: HST Q 2 2023 ( Waterloo and Oakville)

Hello Sam,

Per Tim’s email, it appears we already have access to both the Waterloo and Oakville CRA account.

With that said, for Oakville, per review of the account, we noticed the following outstanding payments, per screenshot below.  The GST/HST outstanding balance of $418.89, appears to be due to the late filing for the Q1 2023 return which resulted in penalties and interests.  To avoid further interests, please pay the outstanding amount off as soon as possible.  Please refer to the attached SOA for your reference.

[cid:image001.png@01D9C47C.F8339860]

As for the Waterloo account, there is an outstanding balance of $33,284.64 on the GST/HST account.  It appears that there were no payments made for the Q1 2023 period.  Furthermore, the filing was submitted after the deadline, which resulted in additional penalties and interests.  With that said, please pay the outstanding amount off as soon as possible to avoid further interests.  Please refer to the attached SOA for your reference.

[cid:image002.png@01D9C47C.F8339860]

Best Regards,

Cecilia Sin

Specialist, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400
Vaughan, ON L4K 0J3
T 416 476 2124
ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>



From: Sam Naffaa <hcao.accounting@thekey.com>
Sent: Thursday, July 27, 2023 1:25 PM
To: Timothy Thomas <tt@thekey.com>
Cc: Sin, Cecilia <ceciliasin@kpmg.ca>; Steven Kearley <steven.kearley@thekey.com>; brian.fialko@thekey.com; daniel.barakat@thekey.com; Ip, Renee <reneeip@kpmg.ca>
Subject: Re: HST Q 2 2023 ( Waterloo and Oakville) [EXTERNAL]

Thank you so much Tim.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!nBXMyF4kDy_7q9eF6KEks2dNvpnL0ybtffLofqCY8K2FGFDHa5qsyGtMJt6XcVbM16x03w5nk37KuQCNh9t6VzQzzZ_q$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!nBXMyF4kDy_7q9eF6KEks2dNvpnL0ybtffLofqCY8K2FGFDHa5qsyGtMJt6XcVbM16x03w5nk37KuQCNh9t6VzQzzZ_q$>







On Thu, Jul 27, 2023 at 1:21 PM Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>> wrote:
Hi

The names of the directors are

Angie Markwell
Chen Xie
Timothy Thomas : 514-591-9387

I've just signed into the CRA account and can confirm KPMG is listed as an Authorized Representative. See attached.

Tim
[cid:image003.png@01D9C47C.F8339860]

On Thu, Jul 27, 2023 at 1:06 PM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:

@Timothy Thomas<mailto:tt@thekey.com> Hi TIm, Can you please have a look at the below request from KPMG? Are you now authorized with the CRA?
Lastly, please provide us with the full names and telephone number of directors who are authorized under the CRA for Arya Healthy Living Inc., and please confirm whether the Canadian individual already has CRA login.  The same login to their personal income tax, MyAccount, can be used to access MyBusiness Account.  We can provide guidelines once you confirm.  As explained, in order for CRA to confirm online authorization, the authorized directors will need to login into “MyBusiness Account” and accept the request to allow KPMG to become representatives for each of the entities.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!nBXMyF4kDy_7q9eF6KEks2dNvpnL0ybtffLofqCY8K2FGFDHa5qsyGtMJt6XcVbM16x03w5nk37KuQCNh9t6VzQzzZ_q$>
[TheKey]<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!nBXMyF4kDy_7q9eF6KEks2dNvpnL0ybtffLofqCY8K2FGFDHa5qsyGtMJt6XcVbM16x03w5nk37KuQCNh9t6VzQzzZ_q$>







On Wed, Jul 26, 2023 at 3:47 PM Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>> wrote:

Hello Sam,

Please see the attached transmittal letter (2023-07-26 Arya Healthy Living Inc. Indirect Tax Return Transmittal Letter.pdf) which contains information for your reference in regards to the Q2 2023 GST/HST return.

In addition, please find the following documents attached:

  *   2023-07-26 Arya Healthy Living Inc. Q2 2023 GSTHST Return.pdf                                                                                                                                                                                 (for your review and sign-off)
  *   2023-07-26 Arya Healthy Living Inc. Q2 2023 GSTHST Return Preparation.pdf                                                                                                                                                           (for your reference)



Please note the following and refer to the KPMG Comments and Notes sections of the preparation file for any adjustments made.



Sales

  *   Per review of data, we noticed that some sales do not have taxes collected, as highlighted in yellow for your reference.  However, we have reported based on the data provided.  With that said, please provide us with an explanation as to why no taxes are being collected for these customers.
  *   Per review of data, we noticed Invoice #1194 have an inconsistent tax rate, however, we have prepared the return based on the data provided.  It is highlighted in green for your reference.  With that said, please provide us with an explanation as to the inconsistent tax rate for this sale and please provide us with the invoices for review.
  *   From the data provided, no provincial information was provided, however, based on the taxes collected these appears to be only participating HST provinces.  If our understanding is incorrect, please let us know.
  *   Per review of TWE Invoices, it appears that the "Amount" under column G, includes taxes.  With that said, we have excluded the taxes in the amount and reported only sales amount.  If our understanding is incorrect, please let us know and we will revise the return.
  *   For entries highlighted in orange for your reference, we noted that the total does not reconcile with the sum of Care logs plus expenses, mileage and taxes.  With that said, please provide us with an explanation for the discrepancy.
  *   For the Refund HST, please note that we were not provided with the details of this adjustment.  However, this appears to be an adjustment to Allamby, Kathryn, as taxes appears to be collected on this tax-exempt customer.  With that said, we have included based on the data provided.



ITCS

  *   Please note that no ITCs were provided to us for this period.  However, if you do have ITCs for this period, please forward us the data and we can include it in the next return.
  *   For entries highlighted in green, we noted that the description includes "insurance", however, please note that insurance premiums tax cannot be claimed as ITCs.  If these are indeed insurance premiums tax, please let us know and we will revise the return.



If all the information is accurate and complete, please sign the returns and forward them back to us as soon as possible.  Your signature on the returns will also authorize KPMG LLP to NETFILE the returns on your behalf and we will forward you the filing confirmations for your records.



GST/HST Return

Arya Healthy Living Inc. is in a payable position of $32,344.44 CAD for Q2 2023 return which is due by July 31, 2023.



Please ensure to provide the Business name (Arya Healthy Living Inc), GST/HST # (82455 0594 RT0001) and the payment period (April 1 to June 30, 2023) on your payment.



Please note the following wire payment information.

Wire Payment Information

Name of banking institution:
Fédération des Caisses Desjardins du Québec
100 rue des Commandeurs
Levis, Quebec
Canada G6V 7N5

SWIFT: CCDQCAMM
Bank number: 815
Transit number: 98000
Beneficiary name: Receiver General of Canada
Beneficiary account number: MFI09708060815CAD3
(if space limitations, use at least: 815980000970806)

Beneficiary address:
11 Laurier Street
Gatineau, Quebec
K1A 0S5

Description field: Authorization number: 122-25678-CRA
ABA code, if required: 081598000
Charges field: “OUR”

Please let us know if you have any questions or concerns.



Furthermore, please note that we updated the access code for NETFILE.  The access code is now 1435.



Lastly, please provide us with the full names and telephone number of directors who are authorized under the CRA for Arya Healthy Living Inc., and please confirm whether the Canadian individual already has CRA login.  The same login to their personal income tax, MyAccount, can be used to access MyBusiness Account.  We can provide guidelines once you confirm.  As explained, in order for CRA to confirm online authorization, the authorized directors will need to login into “MyBusiness Account” and accept the request to allow KPMG to become representatives for each of the entities.

Kind regards,

Cecilia Sin

Specialist, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400
Vaughan, ON L4K 0J3
T 416 476 2124
ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>



From: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>
Sent: Wednesday, July 26, 2023 3:10 PM
To: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>; Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Cc: Steven Kearley <steven.kearley@thekey.com<mailto:steven.kearley@thekey.com>>; brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: RE: HST Q 2 2023 ( Waterloo and Oakville) [EXTERNAL]

Hi Sam and team,

The returns will be sent to you shortly.  Thanks!

Renee Ip
Senior Manager, Indirect Tax
KPMG LLP

Vaughan Metropolitan Centre
100 New Park Place, Suite 1400
Vaughan, ON L4K 0J3
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto:Reneeip@kpmg.ca>

Any advice herein is based on the facts provided to us and on current tax law including judicial and administrative interpretation. Tax law is subject to continual change, at times on a retroactive basis and may result in incremental taxes, interest or penalties. Should the facts provided to us be incorrect or incomplete or should the law or its interpretation change, our advice may be inappropriate. We are not responsible for updating our advice for changes in law or interpretation after the date hereof.
Québec announced through its November 10, 2017 economic plan that it intends to introduce legislation that will prohibit a taxpayer who has carried out a transaction, or series of transactions, subject to a Revenu Québec final assessment based on the general anti-avoidance rule from being able to obtain authorization from the Autorité des marchés financiers (AMF) to bid for or obtain public contracts.  The taxpayer will be listed in the Register of Enterprises Ineligible for Public Contracts.
Our advice is limited to the conclusions specifically set forth herein and KPMG expresses no opinion with respect to any other federal, provincial or foreign tax or legal aspect of the transactions described herein. It should be noted that the Canada Revenue Agency and/or the relevant provincial tax authority and/or a foreign tax authority and/or any other governmental tax authority (collectively a Tax or Revenue Authority) could take a different position with respect to these transactions in which case it may be necessary for you to defend this position on appeal from an assessment or litigate the dispute before the courts, including one or more appellate courts, in order for our conclusions to prevail.  If a settlement were reached with a Tax or Revenue Authority or if such appeal and litigation were not, or were not entirely, successful, the result would likely be different from the views we express herein.  Unless expressly provided for, KPMG’s services do not include representing Client in the event of a challenge by a Tax or Revenue Authority or litigation before any court.
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From: Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>>
Sent: Wednesday, July 26, 2023 2:36 PM
To: Sin, Cecilia <ceciliasin@kpmg.ca<mailto:ceciliasin@kpmg.ca>>
Cc: Ip, Renee <reneeip@kpmg.ca<mailto:reneeip@kpmg.ca>>; Steven Kearley <steven.kearley@thekey.com<mailto:steven.kearley@thekey.com>>; brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>; daniel.barakat@thekey.com<mailto:daniel.barakat@thekey.com>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: HST Q 2 2023 ( Waterloo and Oakville) [EXTERNAL]

Hi Cecilia,
Any update on this? I think we have just until the end of this month to fill and pay the HST.
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
hcao.accounting@TheKey.com<mailto:Madhu.Vijayan@TheKey.com>
TheKey.com<https://urldefense.com/v3/__https:/www.thekey.com/__;!!N8Xdb1VRTUMlZeI!hegxURYAGscJgyYBxJnD49VZkjw1Q0mExhUlvaL-CHDDGaddubCb_b6KUgG9ihK3ZhMJqZC_TbcB1szrajL1oTaCjA$>
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On Mon, Jul 17, 2023 at 12:15 PM Sam Naffaa <hcao.accounting@thekey.com<mailto:hcao.accounting@thekey.com>> wrote:
Hi Cecilia. Trust you are well.
Attached the HST report for the Q 2, 2023. I have attached an excel file including all the details and also the sales and HST reports in pdf format. Please let me know if you need any more information or clarifications. Please let me know once you file it to proceed with the payment.
[cid:image005.png@01D9C47C.F8339860]
Regards,
Sam Naffaa, CMA
905.337.1288
Please note my email has changed:
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Tim Thomas
Head of Canada Division
Please note my email has changed:
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