RE: Canada Amalgamation Documents [CWILSON-C.FID2144802]

Hi All,

I am available:


  *   Tues., 11/4 11:30am - 1pm and 3pm - 5pm eastern
  *   Wed., 11/5  11:30am - 1pm eastern
  *   Thurs., 11/6 2-5pm eastern

@Rubinstein, Brian<mailto:brubinstein@kpmg.ca>, will you be circulating the meeting invite? If so, please include Leslie Westmoreland (cc’d). We can also circulate the invite if you prefer.

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: Germaine Daniels <germaine.daniels@thekey.com>
Sent: Friday, October 31, 2025 10:54 AM
To: Rubinstein, Brian <brubinstein@kpmg.ca>
Cc: Tammi Franzese <tammi.franzese@thekey.com>; Singh, George <georgesingh@kpmg.ca>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca>; Teio Senda <TSenda@cwilson.com>; Leslie Westmoreland <LWestmoreland@cwilson.com>; michael.jichetti@thekey.com; Steve Koyanagi <skoyanagi@thekey.com>; Timothy Thomas <tt@thekey.com>; Hayes, Monica S <mshayes@kpmg.com>
Subject: Re: Canada Amalgamation Documents


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________________________________
Hi Brian,

Thank you; this document is extremely helpful.

I also wanted to let you know that I have sent a separate email to WSIB / WCB / CNESST to inform them of the upcoming amalgamation and request clarification on the next steps for account transition.

Our goal is to ensure we do not duplicate efforts, so I will share any responses I receive from those agencies as soon as possible. @Teio Senda<mailto:TSenda@cwilson.com> my schedule is flexible, with the exception of this coming Monday, 11/3. I will not be available until 12 PM PST.

Best regards,


Germaine Daniels

Director Payroll | TheKey

Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>

Mobile: 562.784.1800


[Image removed by sender.]<http://www.thekey.com>



On Fri, Oct 31, 2025 at 10:22 AM Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>> wrote:
Hi Tammi, thanks for the note, and yes, we are happy to work with Teio and Germaine regarding notifications.

@Teio Senda<mailto:TSenda@cwilson.com> and @Germaine Daniels<mailto:germaine.daniels@thekey.com>: For reference, attached is the draft slide deck we sent to TheKey team, which touches on some of the notification / account registration requirements.  Once you have had a chance to review, we suggest a meeting so we can discuss the requirements and develop a plan for who’s on point regarding each notification.

Teio, once you have had a chance to review, can you send us some times that would work to meet?

On our side, it will be myself, @Jimenez, Cesar<mailto:cjimenezcardenas@kpmg.ca>, and @Singh, George<mailto:georgesingh@kpmg.ca>.

Thanks.
Brian.

From: Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Sent: Wednesday, October 29, 2025 2:11 PM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>
Cc: Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; Leslie Westmoreland <LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Steve Koyanagi <skoyanagi@thekey.com<mailto:skoyanagi@thekey.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Subject: Re: Canada Amalgamation Documents

Good Afternoon Everyone,

I'm copying Brian Rubinstein and Cesar Jimenez (who is filling in for Austin who is on leave) with KPMG so we're all on the same page regarding the Canada Amalgamation Documents.

KPMG, will you please work with Teio and Germaine to ascertain what documents are needed?

Thank you.


Sincerely,

Tammi Franzese

Senior Corporate Paralegal | TheKey

Mobile: 813.521.5269


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On Tue, Oct 28, 2025 at 11:36 AM Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>> wrote:
Hi George,

Thanks for outlining what KPMG needs. @Timothy Thomas<mailto:tt@thekey.com> and @Michael Jichetti<mailto:michael.jichetti@thekey.com> can either of you confirm if KPMG is authorized on the payroll accounts? Unfortunately, I do not have access to verify this request.  @Timothy Thomas<mailto:tt@thekey.com>  If you confirm KPMG does not have access can you complete the authroiziation form and I will then provide the spreadsheet with each entity and CRA number.

Thanks,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!kHzsRYReBux6Y8Vx2nZ_SIPA59XhVjoZe4qoWJKUUxpeibNsrBryrQyCj9rpxQnnxjTbjScQUPX-2ZCIRT4fmf4iky1Q$>


On Tue, Oct 28, 2025 at 8:18 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Germaine,

For the federal payroll accounts with the CRA, we would require firstly the details of the contemplated corporate amalgamation and articles of incorporation as to how the merger is to take place including timelines .  Generally, we would need those details to notify the respective authorities accordingly along with the CRA authorizations for KPMG to assist – if possible, any slide decks on the proposed transaction may also assist.

Can you confirm if KPMG is currently authorized on the CRA payroll accounts- if so, please provide those details along with the account numbers?  The main CRA authorization request form is the AUT-01, Authorize a Representative for Access.


Best Regards,
George Singh
Executive Director, Indirect Tax

KPMG LLP
333 Bay Street, Suite 4600<https://urldefense.com/v3/__https:/www.google.com/maps/search/333*Bay*Street,*Suite*4600**A0D*0A*Toronto,*ON.*M5H*2S5?entry=gmail&source=g__;KysrKyslJSsrKys!!N8Xdb1VRTUMlZeI!kHzsRYReBux6Y8Vx2nZ_SIPA59XhVjoZe4qoWJKUUxpeibNsrBryrQyCj9rpxQnnxjTbjScQUPX-2ZCIRT4fmdPFoddz$>
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• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>

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From: Germaine Daniels germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Sent: Tuesday, October 28, 2025 10:44 AM
To: Singh, George georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Cc: Teio Senda TSenda@cwilson.com<mailto:TSenda@cwilson.com>; Leslie Westmoreland LWestmoreland@cwilson.com<mailto:LWestmoreland@cwilson.com>; Tammi Franzese tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Steve Koyanagi <skoyanagi@thekey.com<mailto:skoyanagi@thekey.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Canada Amalgamation Documents [EXTERNAL]

Hi George,

I've copied our legal counsel on this email. Can you provide further clarification regarding the documents KPMG requires to assist with notifying the CRA about the amalgamation and setting up any new payroll accounts that may be needed.

Best regards,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!m3eR4lZG2MUmA3RnF5kYd9JoG0a_YvydsCMSdSyKDO7I_g65Bvn95-RjUeFLuKaMMrcBtogG8eGeuLE0zJEoEkvibq5E070$>
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