Accountant’s letter - WTO Turkey and Turkey Products TRQ
Accountant's letter for applicants to retain their share of the traditional turkey and turkey products TRQ
Accountant's Letterhead
To: 抖淫视频
Re:[Applicant name]
[Applicant File Number]
At the request of [applicant’s name] and as required by the current Notice to Importers Turkey and Turkey Products (Items 105 to 113 on the Import Control List), I performed the following procedures in connection with [applicant’s name] application form for an import allocation of the turkey and turkey products tariff rate quota (TRQ) for the next quota year ("the application").
I enquired [applicant’s name] and confirmed that the company will continue to do business in the next quota year as a [nature of business] as outlined in Notice to Importers Turkey and Turkey Products (Items 105 to 113 on the Import Control List).
Procedures performed and findings:
1. I read the application and the Notice.
2. I reviewed purchase invoices and/or the summary sheets listing these invoices (provided they show detail information of these invoices) of [applicant name] covering purchases made in the reference period of September 1 to August 31 immediately preceding the next quota year having a total of [quantity] kilograms in eviscerated equivalent weight and a total of [amount] dollars of turkey for:
- the name and address of the seller;
- the weight of the turkey purchased;
- the type of turkey purchased; and,
- the cost (being an amount greater than nil) of the turkey purchased.
The following exceptions, including exceptions to arms-length transactions, were found:
3. I compared the type of turkey described in the purchase invoices and/or summary sheets listing these invoices, reviewed above, to the types permitted in Items 105 to 113 of the Import Control List (ICL) detailed in Appendix 7 of the Notice and found that the type of turkey described was of a type included in the ICL.
4. I compared the total dollar amount of each of the purchase invoices reviewed and/or summary sheets listing these invoices to cancelled cheques (or other banking records or cash disbursement documentation) and found them to be in agreement.
The following exceptions were found:
5. I reviewed sales invoices and/or summary sheets listing these invoices (provided they show detail information of these invoices) of [applicant name] covering the reference period of September 1 to August 31 immediately preceding the next quota year having a total of [quantity] kilograms in eviscerated equivalent weight and a total of [amount] dollars of turkey for:
- the name and address of the purchaser;
- the weight of the turkey sold;
- the type of turkey sold; and,
- the selling price (being an amount greater than nil) of the turkey sold.
The following exceptions were found:
6. I compared the total dollar amount of each of the sales invoices reviewed and/or summary sheets listing these invoices to cash receipts (or other relevant documentation indicating that full payment had been received) and found them to be in agreement.
The following exceptions were found:
7. I examined and, where necessary, recalculated the conversion of purchases and subsequent sales of turkey as reported in [applicant name's] purchases and sales journal, respectively, from September 1 to August 31 immediately preceding the next quota year into eviscerated equivalent kilograms, as described in the application, based on the formulas set out in Appendix 7 to the Notice. The calculations were mathematically correct.
The following exceptions were found:
8. I enquired of [name and title of individual responsible for the application] whether all related applicants and all related persons as defined in Appendix 8 to the Notice were described in the application. [Name of individual responsible for the application] responded that all such related applicants and all such related persons were described in the application.
The following exceptions were found:
9. 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 name'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 [applicant name] application for a share of the turkey and turkey products TRQ for the next quota year.
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.
City: _____________________________________________
Accountant: _______________________________________
(signature and typed name)
Date: ____________________________________________
Name of partner: ___________________________________
Membership Number with National Professional Organization:
_______________________________________________
Membership Number with Provincial Professional Organization:
_______________________________________________
Province: _________________________________________
Accountant's letter for applicants requesting a share of the non-ICL portion of the turkey and turkey products TRQ
Serial No. 886
Date: September 30, 2016
To: 抖淫视频
re:[Applicant name]
[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 and turkey products tariff rate quota (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 ICL and noted that the units produced and sold as stated in the application were not included in the ICL (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 and turkey products TRQ for the next quota year allocated to processors of products not on the ICL 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.
City: _____________________________________________
Accountant: _______________________________________
(signature and typed name)
Date: ____________________________________________
Name of partner: ___________________________________
Membership Number with National Professional Organization:
_________________________________________________
Membership Number with Provincial Professional Organization:
_________________________________________________
Province: _________________________________________
- Date modified:
