Notice to Importers

Chicken and Chicken Products (Items 96 to 104 on the Import Control List)

Appendix 8 - Accountant's Letter for Applicants Requesting an Allocation under the Non-ICL Group

Accountant's Letterhead

To: Foreign Affairs, Trade and Development Canada

Re: [Applicant name]
[Applicant File Number]

At the request of [applicant name] and as required by Notice to Importers - Chicken and Chicken Products, I performed the following procedures in connection with [applicant name] application form for a chicken TRQ allocation for the next quota year allocated to processors of products not on the Import Control List, based on the reference period of September 1 to August 31 immediately preceding the new quota year ("the application").

I enquired of [applicant name] and confirmed that the company will continue to do business throughout the next quota year as a further processor of products not on the ICL as outlined Notice to Importers - Chicken and Chicken Products.

Procedures performed and findings

1. I read the application and the Notice.

2. I compared the quantity of units produced as stated in the application to [applicant name] production records for the reference period of September 1 to August 31 immediately preceding the new quota year and found them to be in agreement.

The following exceptions were found:

3. I reviewed the Import Control List and noted that the units produced as stated in the application were not included in the Import Control List.

The following exceptions were found:

4. I enquired of the [name and title of individual responsible for the application] whether the units produced as stated on the application:

1. were sold as a finished product;
2. pertained to production by plants in Canada which were owned and operated by [client];
3. excluded production for which only packaging was performed;
4. excluded chicken products containing spent fowl, commonly called stewing hen;
5. excluded chicken used to produce products on the Import Control List that are included in any other application for an allocation under the chicken TRQ;
6. excluded chicken products not processed in Canada but only packed with other products in Canada;
7. excluded all chicken products exported from Canada;
8. excluded chicken products containing mechanically separated meat (MSM) or finely textured meat;
9. excluded meat-on-meat products; and
10. excluded brochettes.              

[Name of person responsible for the application] responded that the units produced as stated on the application were sold for consumption in Canada as a finished product, pertained to production by plants in Canada which were owned and operated by [applicant name], excluded production for which only packaging or assembling was performed, excluded chicken products containing spent fowl and excluded chicken used to produce products not on the Import Control List which were included in any application for a portion of the chicken TRQ allocated to distributors (on an equal share basis), processors or the food-service sector (on a market share basis).

The following exceptions were found or noted:

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 chicken TRQ allocation for the next quota year allocated to processors of products not on the Import Control List pursuant to Notice to Importers - Chicken and Chicken Products.

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)

City: _________________________________________

Date:________________________

Name of partner: _________________________________________

Membership Number with National Professional Organization: _________________________________________

Membership Number with Provincial Professional Organization: _________________________________________

Province: _________________________________