RE: Draft amalgamation letter for payroll tax accounts [CWILSON-C.FID2144802]

Hi Germaine,

Let me get back to you with the edits. You can certainly request an acknowledgement of receipt, although I expect not all recipients will provide one. I suggest, at the very least, that you keep records of the delivery.

Regards,
Teio

From: Germaine Daniels <germaine.daniels@thekey.com>
Sent: Thursday, December 4, 2025 3:06 PM
To: Teio Senda <TSenda@cwilson.com>
Cc: Singh, George <georgesingh@kpmg.ca>; Timothy Thomas <tt@thekey.com>; Rubinstein, Brian <brubinstein@kpmg.ca>; natalie.cahoone@thekey.com; sara.stuhlsatz@thekey.com; michael.jichetti@thekey.com; Jimenez, Cesar <cjimenezcardenas@kpmg.ca>; Hayes, Monica S <mshayes@kpmg.com>
Subject: Re: Draft amalgamation letter for payroll tax accounts [CWILSON-C.FID2144802]


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________________________________
Hi Teio,

I can send them out once you make the necessary revisions. Do we need a return receipt or acknowledgment? I think I already know the answer, but please confirm. Just let me know what I need to do, and I’ll take care of it.

Thanks,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com


On Thu, Dec 4, 2025 at 12:15 PM Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>> wrote:
Germaine,

All letters can be faxed or emailed so anyone in the US should be able to deliver them. That said, I would be happy to send them out myself. I only ask because I will need to update the letter to make clear they are coming from legal counsel to TheKey. I will also need to make sure we have staff available as our office is closed on January 2. If you prefer that someone on your team send them out, then I can make sure the right revisions are in place. Let me know.

Regards,
Teio

Teio

Senda

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From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Thursday, December 4, 2025 11:59 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Teio Senda <TSenda@cwilson.com<mailto:TSenda@cwilson.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Cc: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Hayes, Monica S <mshayes@kpmg.com<mailto:mshayes@kpmg.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts


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________________________________
Hi George,

Thank you for the clarification. To confirm, since we already notified WSIB and WCB via email, do the only remaining letters requiring mailing pertain to EHT and CNESST?@Teio Senda<mailto:TSenda@cwilson.com>  I am unable to send these letters because I am currently in the U.S. Regarding the documents, is it required that they be sent with TheKey letterhead?  @Timothy Thomas<mailto:tt@thekey.com>  Is there an option for someone in Canada to send them on our behalf?

Best regards,

Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com


On Thu, Dec 4, 2025 at 7:16 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Germaine,

Thanks for the update.

Some provinces do at times prefer to set-up new accounts as it relates to workers compensation accounts for which we generally make a request that they maintain the existing account (if possible).   We believe that administratively it would be easier to have the account history maintained but this may not be a major issue given the timing of the transaction.



Best Regards,
George Singh <https://www.google.com/maps/search/333+Bay+Street,%0D%0A+Suite+4600+%0D%0A+Toronto,+ON.%0D%0A+M5H+2S5?entry=gmail&source=g>
Executive Director, Indirect Tax

KPMG LLP
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From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Thursday, December 4, 2025 10:11 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>; natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <tsenda@cwilson.com<mailto:tsenda@cwilson.com>>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Hayes, Monica S <mshayes@KPMG.com<mailto:mshayes@KPMG.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts

Hi George and team,

For each WSIB or WCB account the below message was sent referencing the appropriate account and entity. We have since received responses on next steps which is to provide the amalgamation documentation once received.  In addition some province have mentioned there is no guarantee the same account can be used but we can further discuss once we send them amalgamation document.




Afternoon,

Effective on or about January 1, 2026, OROFRESH ENTERPRISES INC (collectively, the “Predecessor Companies”), along with all affiliated companies, will amalgamate under the new name of “TheKey Care Ltd.” This amalgamation is part of an internal reorganization of TheKey group of companies.

Could you please confirm the steps required to change our WorkSafe BC? Alternatively, please let us know if it is possible to simply update the company name and retain the same WorkSafeBC number, as we will keep employees in those provinces/locations. For your reference, the details of the current and new accounts are provided below.

For your reference, the CRA number will remain the same; only the legal name is changing.


**Current Accounts:**

* **Account #: 848256**
CRA Number: 83637 0056 RT0001
Legal / Trade Name: OROFRESH ENTERPRISES INC(HOME CARE ASSISTANCE/THE KEY)
Address: 1861 Marine Drive, West Vancouver, BC<https://urldefense.com/v3/__https:/www.google.com/maps/search/1861*Marine*Drive,*West*Vancouver,*BC?entry=gmail&source=g__;KysrKys!!N8Xdb1VRTUMlZeI!nrGO4JMub9mr6Ei9xBBlv-0oeW7wofPCZ6PKnDIQwgqmwYEn2oNyHaDuSJAk-Sc2vgT9duPQo4hMXNgDnF9Gc84uH3IJN2Q$> V7K 1R1

**New Accounts:**

* **Account #: 848256**
CRA Number: 83637 0056 RT0001
Legal / Trade Name: TheKey Care Ltd
Address: 1861 Marine Drive, West Vancouver, BC<https://urldefense.com/v3/__https:/www.google.com/maps/search/1861*Marine*Drive,*West*Vancouver,*BC?entry=gmail&source=g__;KysrKys!!N8Xdb1VRTUMlZeI!nrGO4JMub9mr6Ei9xBBlv-0oeW7wofPCZ6PKnDIQwgqmwYEn2oNyHaDuSJAk-Sc2vgT9duPQo4hMXNgDnF9Gc84uH3IJN2Q$> V7K 1R1

Your guidance on the necessary steps to facilitate this change would be greatly appreciated.


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!nrGO4JMub9mr6Ei9xBBlv-0oeW7wofPCZ6PKnDIQwgqmwYEn2oNyHaDuSJAk-Sc2vgT9duPQo4hMXNgDnF9Gc84uj5oDLvY$>


On Thu, Dec 4, 2025 at 3:15 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Germaine,

Hope you are doing well.

Can you confirm if the requests to the WSIB and WCB were made requesting that the predecessor accounts continue going-forward for the various entities/provinces?  Additionally, were the Articles of Amalgamation forwarded to the various Boards with the notification letters.

I believe we had prepared the authorization letters for EHT to Ministry of Finance Ontario and MB – please confirm receipt for delivery.


Best Regards,
George Singh
Executive Director, Indirect Tax

KPMG LLP  <https://www.google.com/maps/search/333+Bay%0D%0A+Street,+Suite+4600+%0D%0A+Toronto,%0D%0A+ON.+M5H+2S5?entry=gmail&source=g>
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P: (416)777-3900
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From: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>
Sent: Wednesday, December 3, 2025 10:50 PM
To: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Cc: natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>; Teio Senda <tsenda@cwilson.com<mailto:tsenda@cwilson.com>>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Hayes, Monica S <mshayes@KPMG.com<mailto:mshayes@KPMG.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts [EXTERNAL]

Thanks for the note Germaine. I’ll let George weigh in, as he is the expert on notifications.

Thanks
Brian

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________________________________
From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Sent: Wednesday, December 3, 2025 4:00:36 PM
To: Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>>
Cc: natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com> <natalie.cahoone@thekey.com<mailto:natalie.cahoone@thekey.com>>; sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com> <sara.stuhlsatz@thekey.com<mailto:sara.stuhlsatz@thekey.com>>; michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com> <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>>; Teio Senda <tsenda@cwilson.com<mailto:tsenda@cwilson.com>>; Jimenez, Cesar <cjimenezcardenas@kpmg.ca<mailto:cjimenezcardenas@kpmg.ca>>; Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Hayes, Monica S <mshayes@KPMG.com<mailto:mshayes@KPMG.com>>
Subject: Re: Draft amalgamation letter for payroll tax accounts [EXTERNAL]

Hi Brian,

Thank you for providing the draft letters.

Regarding WSIB and WCB, we have already notified them of the amalgamation via email. It is my understanding that we only need to notify CNESST and EHT at this time.

Regards,


Germaine Daniels

Director Payroll | TheKey

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

Mobile: 562.784.1800


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On Wed, Dec 3, 2025 at 1:18 PM Rubinstein, Brian <brubinstein@kpmg.ca<mailto:brubinstein@kpmg.ca>> wrote:

Hi everyone,



As promised, on our group call with Teio and TheKey team last month, we are writing to provide draft letters regarding certain Canadian payroll tax accounts in relation to the January 1 amalgamation.

Teio, these are the types of letters we typically provide, and we have included you as the contact since you are handling all the provincial correspondence. Once you and TheKey Team review and make any adjustments necessary, please let us know if you have any questions.



For reference, following are the accounts we are writing about, with blank spaces for you to fill in the new account numbers once assigned.



[cid:image003.png@01DC653D.1EBCEAA0]



Thanks.

Brian.


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