Accountant's Letter - CPTPP: Eggs and Egg Products TRQ - Serial No. 949

Independent verification of an application for an allocation as a (indicate field of activity) of the CPTPP Egg and Egg Products Tariff Rate Quota (TRQ) in [allocation year]

Independent verifier's letterhead

To: Global Affairs Canada
Re: [Applicant name]
[Applicant File Number]

At the request of [applicant name] and as required by the current CPTPP TRQ Notice to Importers performed the following procedures in connection with [applicant name] application form for an import allocation for [shell eggs] [egg products] [eggs for breaking purposes] portion of the eggs and egg products tariff rate quota for the next quota year ("the application").

I enquired of [applicant name] and confirmed that the company will continue to do business in the next quota year as a [grading station] [processed egg station] as outlined in Notice to Importers Eggs and Egg Products – CPTPP TRQ (item 135 to 139 on the Import Control List).

Procedures performed and findings

1. I read the application and the Notice.

2. I reviewed the sales invoices and/or summary sheets listing these invoices (provided they show detailed information of these invoices) of [applicant name] covering sales made in the reference period of October 1 to September 30 immediately preceding the next quota year having a total of [quantity] [dozens] or [kilograms] and a total of [amount] dollars of [eggs] and/or [egg products] for:

• (i) the name and address of the seller and the purchaser;
• (ii) the quantity of the eggs or egg products purchased;
• (iii) the type of eggs or egg product sold [e.g., graded, ungraded, liquid whole, yolk or whites]; and,
• (iv) the cost (being an amount greater than nil) of the [eggs] or [egg products] purchased.

The following exceptions, including exceptions to arms-length transactions were found:

3. I compared the type of eggs or egg products described in the sales invoices and/or summary sheets listing these invoices, inspected above, to the types permitted in Items 135 to 139 of the Import Control List (ICL) detailed in Appendix 1 of the Notice and found that the type of eggs or egg products described was of a type included on the ICL.

The following exceptions were found:

4. I compared the total dollar amount of each of the sales invoices inspected 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 examined and, where necessary, recalculated the conversion of sales of eggs or egg products as reported in [applicant name] sales journal from October 1 to September 30 immediately preceding the next quota year into dozens for shell egg and eggs for breaking purposes, and into kilograms for egg products. The calculations were mathematically correct.

The following exceptions were found:

6. I enquired of [name and title of individual responsible for the application] whether all related applicants and all related persons as defined in Appendix 5 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:

7. 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 [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 [eggs] or [egg products] portion of the 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: _______________________________________________

Accountant signature: _______________________________________

Date _____________________________________________________

Name of partner: ___________________________________________

Membership Number with National Professional Organization:
__________________________________________________________

Membership Number with Provincial Professional Organization:
__________________________________________________________

Province: __________________________________________________