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Notice to Importers
Chicken and Chicken Products (Items 96 to 104 on the Import Control List)
Appendix 5 - Accountant's Letter for Applicants Requesting an Allocation Under the Foodservice Pool
To: Foreign Affairs, Trade and Development Canada
Re: [Applicant name]
[Applicant File Number]
At the request of [applicant’s name], its affiliates and franchisees (the "applicant"), and as required by the Notice to Importers - Chicken and Chicken Products, I performed the following procedures in connection with the applicant's application form for an import allocation of the chicken TRQ for the period that extends from January 1 to December 31, inclusive ("the application").
I enquired [applicant’s name] and confirmed that the company will continue to do business throughout the next quota year as a [food-service operator] as outlined in Notice to Importers - Chicken and Chicken Products.
Procedures performed and findings:
1. I read the application and the Notice.
2. With respect to the applicant's chicken purchases, I have reviewed the responses that the applicant received to the attached Supplier Questionnaire Form (Appendix 2) which they sent to their poultry suppliers. The information provided by these suppliers covers the purchases made by the applicant during the reference period of September 1 to August 31 immediately preceding the new quota year. The totals are:
- [quantity] kg in eviscerated equivalent weight; and,
- [amount] dollars
The attached Suppliers Questionnaire Forms are for the following sellers:
- [Name and address of each supplier who has filed a form]
The attached Supplier Questionnaire Forms indicate:
- the weight of the chicken purchased;
- the type of chicken purchased;
- the costs (being an amount greater than nil) of the chicken purchased; and,
- the name and full address of the purchaser.
3. With respect to the applicant's chicken sales, I have examined the value of the gross sales of the applicant during the reference period of September 1 to August 31 immediately preceding the new quota year. I have reviewed the applicant's estimate that chicken sales represent ___% of these gross sales and believe that it is a reasonable estimate. Based on this estimate, the total value of the chicken sold by the applicant during the reference period of September 1 to August 31 immediately preceding the new quota year was [amount]. Based on a value/kg of [amount], these sales represent approximately [quantity] kg of chicken.
4. The volume of the applicant's chicken purchases [is greater than/is less than] 50% of their total volume of meat purchases (i.e. including poultry, beef, pork, other meats and fish but excluding vegetables, French fries, beverages, etc.).
5. I inquired of [name and title of individual responsible for the application] whether all related applicants and all related persons as defined in Appendix 11 to the Notice were described in the application. [Name] responded that all such related applicants and all such related persons were described in the application.
The following exceptions were found:
6. I compared the name, address and percentage of share ownership of all shareholders owning 5% or more of the total voting shares as described in the [applicant's] register of share ownership to the application and found them to be in agreement.
The following exceptions were found:
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 the applicant's application for a chicken TRQ allocation for the period that extends from January 1 to December 31.
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.
Accountant: ____________________________ ____________________________
(typed name) (signature)
Name of partner:____________________________
Membership Number with National Professional Organization :____________________________
Membership Number with Provincial Professional Organization:____________________________
- Date Modified: