With the ILWU Canada making baseless accusations against the SIU of Canada, stating that the SIU of Canada were undermining West Coast workers, namely ILWU Canada Members with Seaspan ULC, with a sub-standard contract, we decided to reach out to an unbiased third-party accounting firm to analyse the Seaspan ULC contract and our contract for Ocean Delta members on the West Coast. Here were the findings of the accounting firm, unedited, without retractions.