Notices to Importers

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

Appendix 2:  Accountant's letter for applicants to retain their share of the traditional turkey TRQ

Serial No. 845
Date: November 01, 2012

Accountant's Letterhead

To: Foreign Affairs, Trade and Development Canada

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 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:

• (i)the name and address of the seller;
• (ii)the weight of the turkey purchased;
• (iii)the type of turkey purchased; and,
• (iv)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 1113 of the Import Control List 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:

• (i)the name and address of the purchaser;
• (ii)the weight of the turkey sold;
• (iii)the type of turkey sold; and,
• (iv)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 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: _________________________________________