--_005_YT2PR01MB9619BE77800AB4C21E318832A71BAYT2PR01MB9619CANP_ Content-Type: multipart/alternative; boundary="_000_YT2PR01MB9619BE77800AB4C21E318832A71BAYT2PR01MB9619CANP_" --_000_YT2PR01MB9619BE77800AB4C21E318832A71BAYT2PR01MB9619CANP_ Content-Transfer-Encoding: quoted-printable Content-Type: text/plain; charset="iso-8859-1" Hi Brian, As our engagement includes entities that our Canadian resident company, our= billing team requires an email from an authorized contact stating that the= party we are engaging is non-resident, TheKey Holdings LLC. That said, th= e attached word document has instructions for you to send us such email. T= he entity that should be listed would be TheKey Holdings LLC. Appendix A p= rovides you further details and explanation for your reference. Look forward in receiving your email. Regards, 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 Any advice herein is based on the facts provided to us and on current tax l= aw including judicial and administrative interpretation. Tax law is subject= to continual change, at times on a retroactive basis and may result in inc= remental taxes, interest or penalties. Should the facts provided to us be i= ncorrect 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. Qu=E9bec announced through its November 10, 2017 economic plan that it inte= nds to introduce legislation that will prohibit a taxpayer who has carried = out a transaction, or series of transactions, subject to a Revenu Qu=E9bec = final assessment based on the general anti-avoidance rule from being able t= o obtain authorization from the Autorit=E9 des march=E9s financiers (AMF) t= o bid for or obtain public contracts. The taxpayer will be listed in the R= egister 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 necess= ary for you to defend this position on appeal from an assessment or litigat= e 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 wer= e not entirely, successful, the result would likely be different from the v= iews we express herein. Unless expres