This is a multipart message in MIME format. ------=_NextPart_000_0786_01DA1D38.EBA42C30 Content-Type: multipart/alternative; boundary="----=_NextPart_001_0787_01DA1D38.EBA42C30" ------=_NextPart_001_0787_01DA1D38.EBA42C30 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Hi Renee, =20 I am adding Nina to the email. Nina, when you have a chance can you = please provide the addresses for the entities below. Thank you! =20 =20 From: Ip, Renee =20 Sent: Wednesday, November 22, 2023 11:34 AM To: brian.fialko@thekey.com Cc: steven.kearley@thekey.com; 'Sam Naffaa' = ; 'Timothy Thomas' ; Williams, Traci = Subject: RE: TheKey Billing Process=20 =20 HI Brian, =20 We just wanted to follow up on the below if you can let us know at your earliest convenience. =20 Regards, =20 Renee Ip=20 Senior Manager, Indirect Tax KPMG LLP =20 Vaughan Metropolitan Centre 100 New Park Place, Suite 1400 Vaughan, ON L4K 0J3 Tel: 416-228-7027 Fax: 905-265-6390 Reneeip@kpmg.ca =20 =20 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. Qu=E9bec 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 Qu=E9bec = final assessment based on the general anti-avoidance rule from being able to obtain authorization from the Autorit=E9 des march=E9s 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 pro