Notice to Importers

Turkey and Turkey Products - Supplemental Imports (Items 105 to 113 on the Import Control List)

Serial No. 825
Date: February 20, 2013

Appendix 5 - Accountant Letter

Letterhead of Accountant

Applicant: (insert name of applicant)

File Number: (insert file number of applicant)

Re: Application for Supplementary Import Permits to Compete

1. We have obtained from (insert name of applicant) a completed Statement of Inventory Reconciliation ("the statement") covering the use of chicken and turkey that the applicant has received authorization to import from the Department of Foreign Affairs and International Trade, and we have studied it.

2. We have discussed the requirements to be met for this supplementary import permit with the applicant and we confirm that, for the purposes of this application, "production" means the purchase of materials, including chicken and turkey, by the applicant and the processing of these materials in plants that are owned or operated by the applicant into the products that the applicant has stated, which are not on the Import Control List and will be sold as finished products.

3. We have examined the applicant's production records for the period (insert dates) for the chicken and turkey products listed on the statement for which the applicant has received authorization to import chicken and turkey ingredients.

4. We have verified that the units on the statement that were produced inCanadain plants that are either owned or operated by the applicant.

5. We have listed below any units on the statement that were produced in plants that are not owned or operated by the applicant.

6. We have examined inventory records for these products on the statement for which the applicant has received authorization to import chicken and turkey in the period (insert dates).

7. We have examined the sales invoices for the products for which the applicant has received authorization to import chicken and turkey and we have excluded all invoices (i) that do not specify the name and address of the company to which these products have been sold, and (ii)  that do not specify the name and number of products sold, for which the applicant has received authorization to import chicken and turkey.

8. We have examined the applicant's sales records and bank deposits for those products for which the applicant has received authorization to import chicken and turkey and other records. We have excluded all sales invoices for which the applicant has not received payment in full by [date]. We have listed below the names of the records we examined and the tests we performed.

9. As a result of applying the above procedures, we have determined that the applicant's statement fairly reflects the productions and sales activity of the applicant as of [date] for the chicken and turkey for which the applicant has received authorization to import.

10. These procedures do not constitute an audit of the total amount of production or sales of these products in question, and, accordingly, we do not express an opinion on the total of the applicant's production or sales of these products.

11. This letter is to be used solely in connection with the application by the applicant for authorization to import chicken and turkey.

Signed:

Name (please print):

Name of firm (typed):

Senior Partner Responsible:

Senior Partner Signature:

Province:

Membership number with Provincial Professional Association: