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Question:

1.Provide details of all customers you expect to sell to over the forecast period, and how much you expect to sell to each.

2.Give market research data that support or verify these forecasts. This is particularly important for ventures in the retail field, for example, when names of customers are not necessarily known in advance.

3.Prepare a sales forecast by value and volume for each major product group (eg for a hotel: bedrooms, restaurant, off-licence) throughout the whole period of the business plan – eg up to five years (monthly for years 1 and 2 and quarterly thereafter).

4.Support your forecast with examples from other similar ventures started recently, and drawing from company accounts and other sources.

Answer:

1: Currently there are sales orders from the firm in hand but it is expected that soon there be bull order from nearby firms who organizes parties at multiples venue located in near locality.

2: The target customers are people living in nearby region, tourists, and customers who provide online orders.

Expected Sales to each category of people

Type of Customers

 

Number of units sold

Frequency

 

Tinhorn Creek Icewine

Reif Estate Riesling Icewine

 

Customers in nearby region

1000

1000

Per month

Online orders

1500

1500

Per month

Tourists

750

750

Per month

The growing demand of ice wine in the Canadian market is providing motivational factor for the manufactures to make it popular across the world. Canada is having large production of ice wine and thus it can utilize its competency to boost its economic growth and development. As such, the market of Thailand seems to have good potential for ice wine manufacturers and they can seek to gain expansion in the respective market. This is because exports growth in the market of Thailand has increased by 5.2% in the year 2017 and thus there seems to be a large potential in the country for Canadian ice wine to be exported. Also, the manufactures can easily do a partnership with local gent for distributing ice wine in Thailand as it is the most effective way for entering into Thai market. Thus, the sales forecast of ice wine in the potential market of Thailand is predicted to be good (Consumer and Market Insights: Wine in Thailand, 2016).

 
Assumptions:
  • Major Products Sold by the Canadian Ice Wine are Tinhorn Creek Vineyards Kerner Icewine Oldfield Series (Sales Price: 29.99$) and Reif Estate Riesling Icewine (Sales Price: 29.95) (Maclean, N. (2018).  
  • It is expected sales volume in each category of product will rise by 5 % each month in year 1 and 2.5% in each month in year 2 and 5% each quarter in year 3 to year 5.
  • There is no increase in sales price over five years
  • Variable cost is expected to remain 55% of the actual sales in year 1 and 50% in year 2 and thereafter.
  • Fixed Cost every month is expected to cost $80000 in year 1 and year 2 and $ 125000 in year 3 to 5.
  • Tax rate to be remain at 35% (Lumby & Jones, 2007)

Projected Profit and Loss Statement for year 1

Particulars

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Sales Volume

 

 

 

 

 

 

 

 

 

 

 

 

Tinhorn Creek Icewine

3250

3413

3583

3762

3950

4148

4355

4573

4802

5042

5294

5559

Reif Estate Riesling Icewine

3250

3413

3583

3762

3950

4148

4355

4573

4802

5042

5294

5559

Unit Price

 

 

 

 

 

 

 

 

 

 

 

 

Tinhorn Creek Icewine

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

Reif Estate Riesling Icewine

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

Sales By Value

 

 

 

 

 

 

 

 

 

 

 

 

Tinhorn Creek Icewine

97468

102341

107458

112831

118472

124396

130616

137147

144004

151204

158764

166703

Reif Estate Riesling Icewine

97338

102204

107315

112680

118314

124230

130442

136964

143812

151002

158553

166480

Total Sales

194805

204545

214773

225511

236787

248626

261057

274110

287816

302206

317317

333183

Less: Variable Cost

107143

112500

118125

124031

130233

136744

143582

150761

158299

166214

174524

183250

Gross Profit

87662

92045

96648

101480

106554

111882

117476

123350

129517

135993

142793

149932

Fixed Cost

80000

80000

80000

80000

80000

80000

80000

80000

80000

80000

80000

80000

Profit Before Tax

7662

12045

16648

21480

26554

31882

37476

43350

49517

55993

62793

69932

Tax @ 35%

2682

4216

5827

7518

9294

11159

13117

15172

17331

19598

21977

24476

Net Profit

4980

7829

10821

13962

17260

20723

24359

28177

32186

36395

40815

45456

Projected Profit and Loss Statement for year 2

Particulars

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Sales Volume

 

 

 

 

 

 

 

 

 

 

 

 

Tinhorn Creek Icewine

5698

5840

5986

6136

6289

6446

6607

6773

6942

7115

7293

7476

Reif Estate Riesling Icewine

5698

5840

5986

6136

6289

6446

6607

6773

6942

7115

7293

7476

Unit Price

 

 

 

 

 

 

 

 

 

 

 

 

Tinhorn Creek Icewine

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

29.99

Reif Estate Riesling Icewine

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

29.95

Sales By Value

 

 

 

 

 

 

 

 

 

 

 

 

Tinhorn Creek Icewine

170870

175142

179520

184008

188609

193324

198157

203111

208189

213393

218728

224196

Reif Estate Riesling Icewine

170642

174908

179281

183763

188357

193066

197893

202840

207911

213109

218436

223897

Total Sales

341512

350050

358801

367771

376966

386390

396049

405951

416099

426502

437165

448094

Less: Variable Cost

170756

175025

179401

183886

188483

193195

198025

202975

208050

213251

218582

224047

Gross Profit

170756

175025

179401

183886

188483

193195

198025

202975

208050

213251

218582

224047

Fixed Cost

80000

80000

80000

80000

80000

80000

80000

80000

80000

80000

80000

80000

Profit Before Tax

90756

95025

99401

103886

108483

113195

118025

122975

128050

133251

138582

144047

Tax @ 35%

31765

33259

34790

36360

37969

39618

41309

43041

44817

46638

48504

50416

Net Profit

58991

61766

64610

67526

70514

73577

76716

79934

83232

86613

90078

93630

Projected Profit and Loss Statement for year 3

Sales Volume

Quarter1

Quarter2

Quarter3

Quarter4

Tinhorn Creek Icewine

23548

24726

25962

27260

Reif Estate Riesling Icewine

23548

24726

25962

27260

Unit Price

 

 

 

 

Tinhorn Creek Icewine

29.99

29.99

29.99

29.99

Reif Estate Riesling Icewine

29.95

29.95

29.95

29.95

Sales By Value

 

 

 

 

Tinhorn Creek Icewine

706218

741529

778606

817536

Reif Estate Riesling Icewine

705277

740540

777567

816446

Total Sales

1411495

1482070

1556173

1633982

Less: Variable Cost

705747

741035

778087

816991

Gross Profit

705747

741035

778087

816991

Fixed Cost

375000

375000

375000

375000

Profit Before Tax

330747

366035

403087

441991

Tax @ 35%

115762

128112

141080

154697

Net Profit

214986

237923

262006

287294

Projected Profit and Loss Statement for year 4

Sales Volume

Quarter1

Quarter2

Quarter3

Quarter4

Tinhorn Creek Icewine

28623

30054

31557

33135

Reif Estate Riesling Icewine

28623

30054

31557

33135

Unit Price

 

 

 

 

Tinhorn Creek Icewine

29.99

29.99

29.99

29.99

Reif Estate Riesling Icewine

29.95

29.95

29.95

29.95

Sales By Value

 

 

 

 

Tinhorn Creek Icewine

858413

901334

946400

993720

Reif Estate Riesling Icewine

857268

900131

945138

992395

Total Sales

1715681

1801465

1891538

1986115

Less: Variable Cost

857840

900732

945769

993058

Gross Profit

857840

900732

945769

993058

Fixed Cost

375000

375000

375000

375000

Profit Before Tax

482840

525732

570769

618058

Tax @ 35%

168994

184006

199769

216320

Net Profit

313846

341726

371000

401737

Projected Profit and Loss Statement for year 5

Sales Volume

Quarter1

Quarter2

Quarter3

Quarter4

Tinhorn Creek Icewine

34792

36531

38358

40276

Reif Estate Riesling Icewine

34792

36531

38358

40276

Unit Price

 

 

 

 

Tinhorn Creek Icewine

29.99

29.99

29.99

29.99

Reif Estate Riesling Icewine

29.95

29.95

29.95

29.95

Sales By Value

 

 

 

 

Tinhorn Creek Icewine

1043406

1095577

1150355

1207873

Reif Estate Riesling Icewine

1042015

1094115

1148821

1206262

Total Sales

2085421

2189692

2299177

2414135

Less: Variable Cost

1042710

1094846

1149588

1207068

Gross Profit

1042710

1094846

1149588

1207068

Fixed Cost

375000

375000

375000

375000

Profit Before Tax

667710

719846

774588

832068

Tax @ 35%

233699

251946

271106

291224

Net Profit

434012

467900

503482

540844

The potential success of Canadian Ice Wine in Thailand market can be supported with the venture of the company Wine Garage that was created have a simple vision to help people  to consume good quality of wine. The large success attributed by the company at present is due to its unique products and the natural process used for creating the wine (Wine Garage, 2018). As such, Canadian ice wine can also prove to be successful in Thailand market by providing unique taste products to the people of the country having manufacture from natural processes.

The market share of the Canadian Ice Wine will be assumed to remain at 10% to 15% as sales are in local region and at some places of tourist interest (Consumer and Market Insights: Wine in Thailand, 2016).

Cash Flow Statement for the pre Trading period

Particulars

Amount

Cost incurred in market research

 $      7,500.00

Equipment Purchased

 $    52,500.00

Website Development

 $    12,500.00

Advertising

 $    25,000.00

Furniture and Fitting

 $    67,500.00

Legal expenses

 $      6,250.00

Other expenses

 $      6,750.00

Total

 $  178,000.00

Key Assumptions:
  • It is assumed that all sales are made on cash basis
  • It is assumed that all expenses variables and fixed are on cash basis
  • Cash is collected in the same month and expenses are paid in same month
  • Starting Cash at the start of month in year 1 is $5000.
  • Tax has not been paid

Projected Cash Flow Statement Year 1

Particulars

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Starting cash position

$5,000

$12,662

$24,708

$41,355

$62,835

$89,389

$121,271

$158,747

$202,096

$251,613

$307,606

$370,399

Incoming

 

 

 

 

 

 

 

 

 

 

 

 

Cash sales

$194,805

$204,545

$214,773

$225,511

$236,787

$248,626

$261,057

$274,110

$287,816

$302,206

$317,317

$333,183

Total

$194,805

$204,545

$214,773

$225,511

$236,787

$248,626

$261,057

$274,110

$287,816

$302,206

$317,317

$333,183

Cash Outflow

 

 

 

 

 

 

 

 

 

 

 

 

Fixed costs

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

Variable costs

$107,143

$112,500

$118,125

$124,031

$130,233

$136,744

$143,582

$150,761

$158,299

$166,214

$174,524

$183,250

Total Cash Outflow

$187,143

$192,500

$198,125

$204,031

$210,233

$216,744

$223,582

$230,761

$238,299

$246,214

$254,524

$263,250

Result

 

 

 

 

 

 

 

 

 

 

 

 

Change during month

$7,662

$12,045

$16,648

$21,480

$26,554

$31,882

$37,476

$43,350

$49,517

$55,993

$62,793

$69,932

Closing cash position

$12,662

$24,708

$41,355

$62,835

$89,389

$121,271

$158,747

$202,096

$251,613

$307,606

$370,399

$440,331

Projected Cash Flow Statement Year 2

Particulars

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Starting cash position

$440,331

$531,087

$626,112

$725,513

$829,399

$937,881

$1,051,076

$1,169,101

$1,292,076

$1,420,126

$1,553,377

$1,691,959

Incoming

 

 

 

 

 

 

 

 

 

 

 

 

Cash sales

$341,512

$350,050

$358,801

$367,771

$376,966

$386,390

$396,049

$405,951

$416,099

$426,502

$437,165

$448,094

Total

$341,512

$350,050

$358,801

$367,771

$376,966

$386,390

$396,049

$405,951

$416,099

$426,502

$437,165

$448,094

Cash Outflow

 

 

 

 

 

 

 

 

 

 

 

 

Fixed costs

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

$80,000

Variable costs

$170,756

$175,025

$179,401

$183,886

$188,483

$193,195

$198,025

$202,975

$208,050

$213,251

$218,582

$224,047

Total Cash Outflow

$250,756

$255,025

$259,401

$263,886

$268,483

$273,195

$278,025

$282,975

$288,050

$293,251

$298,582

$304,047

Result

 

 

 

 

 

 

 

 

 

 

 

 

Change during month

$90,756

$95,025

$99,401

$103,886

$108,483

$113,195

$118,025

$122,975

$128,050

$133,251

$138,582

$144,047

Closing cash position

$531,087

$626,112

$725,513

$829,399

$937,881

$1,051,076

$1,169,101

$1,292,076

$1,420,126

$1,553,377

$1,691,959

$1,836,006

(Davies & Crawford, 2011)

Projected Cash Flow Statement for year 3

Sales Volume

Quarter1

Quarter2

Quarter3

Quarter4

Starting cash position

$1,836,006

$2,166,754

$2,532,788

$2,935,875

Incoming

 

 

 

 

Cash sales

$1,411,495

$1,482,070

$1,556,173

$1,633,982

Total

$1,411,495

$1,482,070

$1,556,173

$1,633,982

Cash Outflow

 

 

 

 

Fixed costs

$375,000

$375,000

$375,000

$375,000

Variable costs

$705,747

$741,035

$778,087

$816,991

Total Cash Outflow

$1,080,747

$1,116,035

$1,153,087

$1,191,991

Result

 

 

 

 

Change during month

$330,747

$366,035

$403,087

$441,991

Closing cash position

$2,166,754

$2,532,788

$2,935,875

$3,377,866

Projected Cash Flow Statement for year 4

Sales Volume

Quarter1

Quarter2

Quarter3

Quarter4

Starting cash position

$3,377,866

$3,860,706

$4,386,439

$4,957,208

Incoming

 

 

 

 

Cash sales

$1,715,681

$1,801,465

$1,891,538

$1,986,115

Total

$1,715,681

$1,801,465

$1,891,538

$1,986,115

Cash Outflow

 

 

 

 

Fixed costs

$375,000

$375,000

$375,000

$375,000

Variable costs

$857,840

$900,732

$945,769

$993,058

Total Cash Outflow

$1,232,840

$1,275,732

$1,320,769

$1,368,058

Result

 

 

 

 

Change during month

$482,840

$525,732

$570,769

$618,058

Closing cash position

$3,860,706

$4,386,439

$4,957,208

$5,575,266

Projected Cash Flow Statement for year 5

Sales Volume

Quarter1

Quarter2

Quarter3

Quarter4

Starting cash position

$5,575,266

$6,242,976

$6,962,822

$7,737,410

Incoming

 

 

 

 

Cash sales

$2,085,421

$2,189,692

$2,299,177

$2,414,135

Total

$2,085,421

$2,189,692

$2,299,177

$2,414,135

Cash Outflow

 

 

 

 

Fixed costs

$375,000

$375,000

$375,000

$375,000

Variable costs

$1,042,710

$1,094,846

$1,149,588

$1,207,068

Total Cash Outflow

$1,417,710

$1,469,846

$1,524,588

$1,582,068

Result

 

 

 

 

Change during month

$667,710

$719,846

$774,588

$832,068

Closing cash position

$6,242,976

$6,962,822

$7,737,410

$8,569,478

(Damodaran, 2011)

Key Assumptions:
  • Tax rate @35%
  • There are no accrued expenses, no advance payment, unearned income and accrued income in each of year.
  • Sales is realised as it was expected
  • No change in expenses over the year
  • Fixed Cost will not fluctuate

Income Statement for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  3,100,735.83

 $  4,711,349.99

 $  6,083,719.66

 $  7,394,799.27

 $  8,988,424.73

Less: Variable Cost

 $  1,705,404.71

 $  2,355,675.00

 $  3,041,859.83

 $  3,697,399.63

 $  4,494,212.36

Gross Profit

 $  1,395,331.12

 $  2,355,675.00

 $  3,041,859.83

 $  3,697,399.63

 $  4,494,212.36

Fixed Cost

 $      960,000.00

 $      960,000.00

 $  1,500,000.00

 $  1,500,000.00

 $  1,500,000.00

Profit Before Tax

 $      435,331.12

 $  1,395,675.00

 $  1,541,859.83

 $  2,197,399.63

 $  2,994,212.36

Tax @ 35%

 $      152,365.89

 $      488,486.25

 $      539,650.94

 $      769,089.87

 $  1,047,974.33

Net Profit

 $      282,965.23

 $      907,188.75

 $  1,002,208.89

 $  1,428,309.76

 $  1,946,238.04

(Bromwich & Bhimani, 2005)

Four Line Summary for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  3,100,735.83

 $  4,711,349.99

 $  6,083,719.66

 $  7,394,799.27

 $  8,988,424.73

Gross Profit

 $  1,395,331.12

 $  2,355,675.00

 $  3,041,859.83

 $  3,697,399.63

 $  4,494,212.36

Operating Profit

 $      435,331.12

 $  1,395,675.00

 $  1,541,859.83

 $  2,197,399.63

 $  2,994,212.36

Profit Before Tax

 $      435,331.12

 $  1,395,675.00

 $  1,541,859.83

 $  2,197,399.63

 $  2,994,212.36

Sensitivity Analysis

When Sales decrease 10%

 

 

 

 

Income Statement for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  2,790,662.25

 $  4,240,214.99

 $  5,475,347.69

 $  6,655,319.34

 $  8,089,582.26

Less: Variable Cost

 $  1,534,864.24

 $  2,120,107.50

 $  2,737,673.85

 $  3,327,659.67

 $  4,044,791.13

Gross Profit

 $  1,255,798.01

 $  2,120,107.50

 $  2,737,673.85

 $  3,327,659.67

 $  4,044,791.13

Fixed Cost

 $      960,000.00

 $      960,000.00

 $  1,500,000.00

 $  1,500,000.00

 $  1,500,000.00

Profit Before Tax

 $      295,798.01

 $  1,160,107.50

 $  1,237,673.85

 $  1,827,659.67

 $  2,544,791.13

Tax @ 35%

 $      103,529.30

 $      406,037.62

 $      433,185.85

 $      639,680.88

 $      890,676.89

Net Profit

 $      192,268.71

 $      754,069.87

 $      804,488.00

 $  1,187,978.79

 $  1,654,114.23

Four Line Summary for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  2,790,662.25

 $  4,240,214.99

 $  5,475,347.69

 $  6,655,319.34

 $  8,089,582.26

Gross Profit

 $  1,255,798.01

 $  2,120,107.50

 $  2,737,673.85

 $  3,327,659.67

 $  4,044,791.13

Operating Profit

 $      295,798.01

 $  1,160,107.50

 $  1,237,673.85

 $  1,827,659.67

 $  2,544,791.13

Profit Before Tax

 $      295,798.01

 $  1,160,107.50

 $  1,237,673.85

 $  1,827,659.67

 $  2,544,791.13

When Fixed Cost increase 20 %

 

 

 

 

Income Statement for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  3,100,735.83

 $  4,711,349.99

 $  6,083,719.66

 $  7,394,799.27

 $  8,988,424.73

Less: Variable Cost

 $  1,705,404.71

 $  2,355,675.00

 $  3,041,859.83

 $  3,697,399.63

 $  4,494,212.36

Gross Profit

 $  1,395,331.12

 $  2,355,675.00

 $  3,041,859.83

 $  3,697,399.63

 $  4,494,212.36

Fixed Cost

 $  1,152,000.00

 $  1,152,000.00

 $  1,800,000.00

 $  1,800,000.00

 $  1,800,000.00

Profit Before Tax

 $      243,331.12

 $  1,203,675.00

 $  1,241,859.83

 $  1,897,399.63

 $  2,694,212.36

Tax @ 35%

 $        85,165.89

 $      421,286.25

 $      434,650.94

 $      664,089.87

 $      942,974.33

Net Profit

 $      158,165.23

 $      782,388.75

 $      807,208.89

 $  1,233,309.76

 $  1,751,238.04

Four Line Summary for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  3,100,735.83

 $  4,711,349.99

 $  6,083,719.66

 $  7,394,799.27

 $  8,988,424.73

Gross Profit

 $  1,395,331.12

 $  2,355,675.00

 $  3,041,859.83

 $  3,697,399.63

 $  4,494,212.36

Operating Profit

 $      243,331.12

 $  1,203,675.00

 $  1,241,859.83

 $  1,897,399.63

 $  2,694,212.36

Profit Before Tax

 $      243,331.12

 $  1,203,675.00

 $  1,241,859.83

 $  1,897,399.63

 $  2,694,212.36

When cost of goods  15 %

 

 

 

 

Income Statement for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  3,100,735.83

 $  4,711,349.99

 $  6,083,719.66

 $  7,394,799.27

 $  8,988,424.73

Less: Variable Cost

 $  1,961,215.41

 $  2,709,026.25

 $  3,498,138.80

 $  4,252,009.58

 $  5,168,344.22

Gross Profit

 $  1,139,520.42

 $  2,002,323.75

 $  2,585,580.86

 $  3,142,789.69

 $  3,820,080.51

Fixed Cost

 $      960,000.00

 $      960,000.00

 $  1,500,000.00

 $  1,500,000.00

 $  1,500,000.00

Profit Before Tax

 $      179,520.42

 $  1,042,323.75

 $  1,085,580.86

 $  1,642,789.69

 $  2,320,080.51

Tax @ 35%

 $        62,832.15

 $      364,813.31

 $      379,953.30

 $      574,976.39

 $      812,028.18

Net Profit

 $      116,688.27

 $      677,510.44

 $      705,627.56

 $  1,067,813.30

 $  1,508,052.33

Four Line Summary for Five Years

Particulars

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

 $  3,100,735.83

 $  4,711,349.99

 $  6,083,719.66

 $  7,394,799.27

 $  8,988,424.73

Gross Profit

 $  1,139,520.42

 $  2,002,323.75

 $  2,585,580.86

 $  3,142,789.69

 $  3,820,080.51

Operating Profit

 $      179,520.42

 $  1,042,323.75

 $  1,085,580.86

 $  1,642,789.69

 $  2,320,080.51

Profit Before Tax

 $      179,520.42

 $  1,042,323.75

 $  1,085,580.86

 $  1,642,789.69

 $  2,320,080.51

(Brigham  & Michael, 2013)

 
References
Brigham, F., & Michael C. (2013). Financial management: Theory & practice. Cengage Learning.

Bromwich, M. & Bhimani, A., (2005). Management accounting: Pathways to progress. Cima publishing.

Consumer and Market Insights: Wine in Thailand. (2016). Retrieved on 2 April, 2018, from https://www.giiresearch.com/report/can336226-consumer-market-insights-wine-market-thailand.html

Damodaran, A, (2011). Applied corporate finance. John Wiley & sons.

Davies, T. & Crawford, I., (2011). Business accounting and finance. Pearson.

Lumby,S & Jones,C. (2007). Corporate finance theory & practice. Thomson.

Maclean, N. (2018). Top 10 Icewines from Ontario and BC. Retrieved 2 April, 2018 from https://www.nataliemaclean.com/blog/top-10-icewines-from-ontario-and-bc-inniskillin-chardonnay-icewine-megalomaniac-riesling-icewine-ganton-larsen-propect-vidal-icewine-jackson-triggs-gewurztraminer-icewine/

Wine Garage. (2018). Retrieved on 2 April, 2018, from https://winegarage.asia/aboutus/
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