LIVIA BEVILACQUA — NMC COMPLIANCE FILE
Prepared: March 28, 2026
For: Maurizio DiVito CPA (maurizio@mdivitocpa.com)

CONTENTS:
01_KOA_Cleaning_Sole_Proprietorship_Registration.pdf
   - Ontario ServiceOntario sole prop registration (BIN 1000559611, June 2023)
   - NOTE: Provincial registration only — NOT a CRA Business Number

02_Business_Registration_Payment_Receipt.pdf
   - Payment receipt for KOA Cleaning business registration

03_ONe-key_Account_Registration.pdf
   - ONe-key government account registration document

04_Google_LSA_Background_Check_Consent_2023.pdf
   - Consent form signed for Google Local Services Ads background check (2023)

05_KOA_Cleaning_Business_Insurance_2025.pdf
   - Business liability insurance (Zensurance, $586/yr, 21 Widmer St Unit 3604)

06_Livia_Email_March27_2026.txt
   - Livia's email of March 27, 2026 walking back non-resident claim
   - States she is "temporary resident" (student/work visa), spousal sponsorship pending
   - Accountant advised against filing while PR pending
   - Currently in Brazil (sister's death)

07_Livia_Bevilacqua_Complete_Dossier.md
   - Full compliance dossier: payment history, immigration, risk analysis, questions for Maurizio

08_Booking_Koala_Screenshot.png (in parent media folder)
   - Livia's Booking Koala scheduler showing NMC clients + her own clients + her cleaner team
   - Confirms: 15 cleaners on her roster, NMC is one of multiple clients

09_Livia_Complete_Invoice_History_Airtable.csv
   - All 163 invoices from Airtable contractor payments table
   - Total paid: $163,851.48 (2022–2026 YTD)
   - 162 of 163 have PDF attachments

sample-invoices/
   - 5 sample invoice PDFs (one per year, 2022–2026)
   - Shows invoice format: flat amounts, no HST, no registration number, no letterhead

IC_Agreement (uploaded by Mike directly to Drive)
   - Signed Independent Contractor Agreement

KEY FACTS SUMMARY:
- Total paid to Livia: $163,851 (Airtable) / ~$147K (QBO)
- 2025 alone: $99,374
- HST registered: NO
- SIN on file: NO
- T4A issued: NO (any year)
- Immigration: Temporary resident (student/work visa), spousal sponsorship pending
- Tax filings: None filed in Canada (accountant advised against while PR pending)
- Sub-contractors: Livia manages 15 cleaners of her own
- Other clients: Has her own client base separate from NMC