Notice to Importers
Turkey and Turkey Products (Items 105 to 113 on the Import Control List)
Appendix 5 - Accountant's letter for applicants requesting a share of the non-ICL portion of the turkey TRQ
Serial No. 845
Date: November 01, 2013
To: Foreign Affairs, Trade and Development Canada
[Applicant File Number]
At the request of [applicant name] and as required by Notice to Importers Turkey and Turkey Products (Items 105 to 113 on the Import Control List) ("Notice"), I performed the following procedures in connection with [applicant name's] application form for a share of the turkey TRQ for the next quota year allocated to processors of products not on the Import Control List (ICL), based on the reference period of September 1 to August 31 immediately preceding the next quota year ("the application").
Procedures performed and findings
1. I read the application and the Notice.
2. I compared the quantity of units produced and sold as stated in the application to [applicant name's] production records dated between September 1 and August 31 immediately preceding the next quota year (i.e. the reference period) and found them to be in agreement (except for the following).
3. I reviewed the Import Control List and noted that the units produced and sold as stated in the application were not included in the Import Control List (except for the following).
4. I enquired of the [name and title of individual responsible for the application] whether the units produced as stated on the application:
(a) were sold as a finished product;
(b) pertained to production by plants in Canada which were either owned or operated by [client];
(c) excluded production for which only packaging was performed;
(d) excluded turkey products not processed in Canada but only packed with other products in Canada.
[Name] responded that the units produced as stated on the application were sold as a finished product, pertained to production by plants in Canada which were either owned or operated by [applicant name], excluded production for which only packaging was performed (except for the following).
These procedures do not constitute an audit of the application and therefore I express no opinion on the application.
This letter is for use solely in connection with [applicant's] application for a share of the turkey TRQ for the next quota year allocated to processors of products not on the Import Control List according to the Notice.
I am a professional member in good standing of an institute, society or association of accountants incorporated by or under an Act of the Legislature of this province, whose normal professional activities include the performance of independent audits of financial statements, and am qualified to express an opinion on financial statements for third party use.
(signature and typed name)
Name of partner: ___________________________________
Membership Number with National Professional Organization: _________________________________________________
Membership Number with Provincial Professional Organization: _________________________________________________
- Date Modified: