TRS^® Tax Recovery Services Inc. is pleased to share with you the comments received from clients under a formal feedback system since 1994. Should you wish to contact clients directly, TRS^® Tax Recovery Services Inc. would be pleased to provide you contact names at the appropriate time.

"Tax Recovery Services recently performed a sales tax review for our Company and was able to uncover significant savings Jerry Pencak, the consultant, was very knowledgeable with respect to legislation covering G.S.T. and P.S.T. This review was completed on time, as scheduled, with little disruption to my staff¹s daily work routine. Files were returned in order, questions were addressed, and extreme consideration was shown while dealing with my staff. This was a valued added service which I would recommend to anyone interested in ensuing their company has recovered all possible excise taxes."

Secretary-Treasurer & Controller
Automotive Parts Manufacturer

"We appreciate the courteous professional review, with very little disruption for any staff."

Secretary-Treasurer
Beverage Distributor

"We were very impressed with the professional way this was handled. A full explanation was given and staff instructed how to deal with correctly in the future. This was a very worthwhile project and was a considerable benefit to our company."

Chief Financial Officer
Vinyl Siding Manufacturer

"We are very pleased with the audit you did for us. I gave the information to my accountant and he was impressed with your findings and work performed."

President
Wood Products Manufacturer

"Minimal interruption to work day. Advice in areas needed to be looked at."

President
Car Dealership

"Your examination of our files and follow-up on our unique circumstances was very thorough. We appreciate as well the fact that your presence in our office was unintrusive and did not disrupt normal routines at all."

General Manager
Advertising Agency

"It¹s always nice to know you are doing things properly. More important it is always prudent to correct your errors before a tax auditor finds them. TRS showed us where we were misinterpreting tax laws and the end result was some tax savings and peace of mind."

Controller
Automotive Parts Manufacturer

"This service identified areas where additional ITC could be realized. In addition, weaknesses in our systems were identified."

Controller
Pulp Mill

"Very helpful in obtaining a written response re: correct treatment of maintenance parts & labour. Helped us tremendously with all the legislative changes. Knowledge of current sales tax issues. Willing to spend time to go over issues & changes to ensure clients understanding."

Controller
Boiler Equipment Manufacturer

"I was very pleased with your services. You minimized any interruption. Your work was very professional."

Controller
Automotive Tooling Manufacturer

"First of all like you said: no recovery, no fees and 2nd most of the work is done by you, there is no disturbing in our daily work."

Controller
Printing Company

"Well organized approach. Preparations made in advance of site benefited by reducing daily operations disruptions. Knowledge of tax laws benefited recouping unrecognized savings. Procedures provided to use on an ongoing basis to optimize streamlined processing of ITC's."

Controller
Automotive Tooling Manufacturer

"Sorry for the delay in sending this. I was extremely pleased with your quality of service during the tax audit. I certainly appreciate the added tax information that you supplied us, as well as the ³after service² you have provided regarding questions that surfaced since your last visit. I would not hesitate in recommending your services to other companies. I look forward to talking to you in the future."

Controller
Filing Cabinet Manufacturer

"Tax Recovery Services demonstrated its professionalism not only in its fast expedient audit of our Sales Tax transactions but also in the reports, advice and follow-up information it has provided. I would feel very comfortable using Tax Recovery Services again when due for a review."

Controller
Tooling Systems Manufacturer

"Highly professional. Very thorough. Excellent services."

Controller
Advertising Agency

"Believe that you are well informed. Job was done very professionally. Pleasure to work with you. Would have you back & will advise others of your service."

Chief Financial Officer
Garment Manufacturer

"Efficient and courteous service with minimal interruption to office routine. Very well satisfied with service and results."

Controller
Furniture Manufacturer

"Jerry¹s taxation experience in G.S.T. and provincial taxes are sure to save companies money by assuring excess taxes are not paid due to abnormal accounting procedures or practices in accounts payable and outside accounts payable systems. This coupled with his intense business experience, provides a foundation to do audits that result in savings."

Controller
Automotive Parts Manufacturer

"Audit was done promptly and professionally. Seem to have good understanding of the acts involved. Pleasant to work with."

Controller
Automotive Parts Manufacturer

"TRS provided a very efficient review with minimal disruption to our staff."

Controller
Asphalt Paving Company

"Extremely knowledgeable & service oriented. 1-800 service most appreciated. Sensitive to risks & internal control improvements. Professional + claim + cash. Overall ­ excellent."

Controller
Aircraft Parts Manufacturer

"TRS was able to analyze our GST & PST in an efficient and effective manner with minimal disruption to staff. They performed a task and recovered funds that we had neither time or people to address."

Controller
Specialty Paper Manufacturer

"The review was completed on time, as scheduled with minimum disruption to my staff¹s daily time. Jerry Pencak is knowledgeable with respect to legislation covering G.S.T. & P.S.T. The training done to our employees was really helpful. We had no problem to recover the money with Jerry's follow-up."

Chief Accountant
Trucking Equipment Manufacturer

"Was completely satisfied with the service & results of TRS¹ recovery of tax money overpaid & omitted. A thorough job was done."

Accounting/Credit Manager
Insulation Manufacturer

"Job was well done with minimal interruption on daily activities."

Accounting Manager
Printing Company

"I don't know of anything that could be done to improve the service provided. It was done quickly, professionally and with no interruption of the office routines. Follow-up consultation to the audit was excellent. It is possible that as TRS extends its programs that we would use them."

Supervisor, Manufacturing Accounting
Plastic Goods Manufacturer

"We are satisfied with the work accomplished and the results obtained. We do not have any recommendations to make on your services."

Administrative Director
Capital Goods Manufacturer

"We were very satisfied with the sales tax audit provided. Jerry was very professional & thorough and provided us with information beyond the tax savings he was looking for. There was minimal effort required by our staff to receive a satisfactory return."

Director of Finance
Fertilizer Manufacturer

"Jerry, as a personable and approachable professional, your quality of service is highly commendable. Detailed knowledge and/or investigation of specific tax issues benefited us. Great Job!"

Controller
Aircraft Manufacturer

"Personalized, professional service with immediate savings. Great work."

Controller
Pulp Mill

"It would be hard for me to suggest improvements since your personnel and work related professionalism is already of the highest caliber."

Manager of Accounting
Automotive Parts Manufacturer

"... During your august, 1997 review of records for the 4 years preceding your visit, I found your services to be conducted in a most professional yet warm manner. Your grasp of the GST and PST rules were excellent, and your connectivity to government and other outside sources was equally impressive. I particularly appreciated the manner in which you kept me informed throughout the process, sought clarification and discussed contentious issues, and provided us with recommendations to improve our operations to accurately capture GST/PST amounts (whether payable or receivable) and be on the alert for possible exposures to tax ..."

Manager, Financial Services
District School Board

"Excellent. Very professional."

Manager of Accounting
Automotive Parts Manufacturer

"... We appreciate the personalized service that we receive from Jerry. He always does a thorough review in a totally professional manner."

Controller
Aircraft Manufacturer

"I want to thank you for the recent sales tax audit. The mandate was accomplished in a professional manner and without creating any disturbances to our daily tasks. The audit resulted in a tax recovery while enabling us to take corrective measures for the future."

Tax Manager
Printed Products Manufacturer

"Jerry, the service you provided was professional and accurate supported with all necessary detail. The best part is it benefited both our companies."

Controller
Road Machinery Distributor

"... It was a pleasure working with you. Thanks for a great job done!"

Tax Manager
Automotive Parts Manufacturer (Headquartered in the U.S.)

"Flexible, friendly, unintrusive, and knowledgeable. Jerry takes it upon himself to understand the business and has established a rapport that allows him to deal directly with appropriate personnel: be it Maintenance or Marketing."

Controller
Road Machinery Manufacturer

"Jerry, you provide complete and detailed reviews of sales tax and GST with minimum disruption of day to day activities. You are always organized and prepared."

Finance Manager
Aircraft Manufacturer