Accountant’s letter - CPTPP: Yogurt and Buttermilk TRQ

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

Independent verifier's letterhead

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

At the request of [Applicant name] and as required by Notice to Importers dated _______________________, I performed the following procedures in connection with [Applicant name]’s application as (indicate applicant’s field of activity) for an allocation of the CPTPP Yogurt and buttermilk TRQ for the [allocation year] (“the application”).
I enquired of [Applicant name] and confirmed that the company will continue to do business in [year] as defined in Notice to Importers dated ____________ as (select applicant’s field of activity):

• ☐ Processor, or
• ☐ Further Processor, or
• ☐ Distributor.

Procedures performed and findings

1. I read Notice to Importers and understand its contents. In particular, I am aware that Items 124 and 158 of the Import Control List (ICL) include only yogurt and buttermilk classified under tariff heading 0403.90.91 and 0403.10.10.

2. I inspected the following documents in support to the application of (Applicant name) as a (indicate the applicable field of activity) and more specifically:

• ☐ Processor’s application:
  • I have inspected:
    • the applicant’s production records indicating:
      • the dates of production;
      • the number of kilograms of yogurt and buttermilk produced;
      • the total quantity of XXXX kilograms of yogurt and buttermilk produced during the reference period of October 1 to September 30 immediately preceding the new allocation year.
• ☐ Further Processor’s application:
  • I have inspected:
    • recipes of further processed food products containing yogurt and buttermilk.
    • production reports of further processed food products indicating:
      • the date of production;
      • the type of further processed products;
      • the quantity in kilograms of yogurt and buttermilk used to manufacture further processed products; and
      • the quantity of further processed products manufactured.
    • The total quantity of XXXX kilograms of yogurt and buttermilk used in the manufacture of further processed food products during the reference period of October 1 to September 30 immediately preceding the newallocation year.
• ☐ Distributor’s application:
• I have inspected:
  • sales reports and sale invoices indicating:
    • the name of the businesses that bought yogurt and buttermilk from the applicant;
    • the date of sales;
    • the total quantity of XXXX kilograms of yogurt and buttermilk sold to other businesses during the reference period of October 1 to September 30 immediately preceding the new allocation year.

The following exceptions were found: 
_________________________________________________________________

3. I enquired of the [name and title of individual responsible for the application] as to whether (select the field of activity of the applicant):

• ☐ Processor’s application: I inquired of [name and title of individual responsible for the application] as to whether the yogurt and buttermilk produced during the reference period was co-processed and co-packed by another firm.
• ☐ Further Processor’s application: I inquired of [name and title of individual responsible for the application] as to whether only yogurt and buttermilk used as an ingredient in the production of further processed food products was included in the calculation.
• ☐ Distributor’s application: I inquired of [name and title of individual responsible for the application]  as to whether sales to other distributors, sales to related persons or sales of yogurt and buttermilk directly to final consumers were included in the calculation.

The following exceptions were found: 
_________________________________________________________________

4. I compared the type of yogurt and buttermilk described in [documents supporting the application] to the types of yogurt and buttermilk listed in Items 124 and 158 of the ICL and found that the type of yogurt and buttermilk was of a type listed in Items 124 and 158 of the ICL.

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]’s application for an allocation under the CPTPP Yogurt and buttermilk TRQ.

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 name (please print) ______________________________

Accountant signature: ______________________________________

Date ____________________________________________________

Name of firm: ____________________________________________

City ____________________________________________________

Province: ________________________________________________

Membership Number with National Professional Organization:
________________________________________________________

Membership Number with Provincial Professional Organization:
________________________________________________________