FROM: liviabevi@gmail.com
TO: mikeziarko@gmail.com
DATE: March 27, 2026
SUBJECT: Important clarification: Business tax strategy and immigration status

Hi Mike,

I am writing to follow up on our recent discussion. While reviewing the information we went over yesterday, I realized I missed a few important details regarding my business and my current residency status that I would like to clarify.

TAX FILING CLARIFICATION

Last year, when discussing my business (attached) with my accountant, I intended to file the previous taxes specifically for the company. At the time, I chose not to link my personal taxes with the business filings. As a temporary resident, I believed this was a more cautious approach, as I was aware of individuals without legal status who owned companies and held building contracts. I never thought that this could be a problem for your company.

When I initially asked my accountant about filing company taxes, she advised against it since I hadn't filed them previously and the CRA had no prior records for me. She suggested that because my PR (Permanent Residency) process was underway, filing those specific taxes at that moment might cause complications based on difficulties she had seen in similar cases.

RESIDENCY & IMMIGRATION STATUS

To clarify, I have never been a non-resident or without legal status; I have consistently maintained my status as a temporary resident (under a student/work visa). For context, there are generally four types of residency status:

- Visitor: Temporary stay with no access to rights like healthcare.
- No Status: Remaining in the country past a visa expiration.
- Temporary Residency: Legal residency (e.g., student/work visas) with access to healthcare and schooling.
- Permanent Residency: Almost all the rights of a citizen, provided residency obligations are met.

Regarding my current process, my boyfriend is sponsoring me. My lawyer advised us to apply via "Outside Sponsorship" (Outland) while I was in Brazil, as this is often faster for family reunification. Additionally, I have needed to remain in Brazil longer following the passing of my sister; as an only child now, I need to be here to support my family.

MOVING FORWARD IN 2026

Option 1: Open a new corporation now. This would allow us to start fresh and move past the previous entity's issues. I anticipate having my PR by the time I declare next year, though I need to confirm the exact timeline.

Option 2: Wait until my PR is officially approved. At that point, I can open a new corporation with standard residency status and have the HST number already in place.

I believe it is important that we agree on the best path together. I want to ensure we don't encounter these same complications next year, and I am fully committed to doing whatever is necessary to maintain and grow our partnership.

Please let me know your thoughts on these options.