Please refine the following article:
STATEMENT OF FINANCIAL SUPPORT
Dear Visa Officer,
I am <PRESIDIO_ANONYMIZED_PERSON>, the applicant ZANG Yizhi’s mother. I am writing to address the reasons behind my son’s second application for a Canadian study permit, subsequent to the recent denial of his initial application. The refusal was predicated on the belief of the visa officer that the assets and financial situation of our family were insufficient to support our son Yizhi’s study plan in Canada, leading to the conclusion that his application was not intended for temporary study.

Regarding our financial circumstances, I would like to clarify that my husband and I do possess the necessary means to support our only child ZANG Yizhi’s education at Fraser International College and Simon Fraser University in Canada. Our family’s income is over RMB1,130,000yuan/year (My after-tax income is over RMB974,600yuan/year and my husband’s income is over RMB 159,000yuan/year), nearly four times Yizhi's  $54,369CAD annual expenses for studying in Canada, which has been verified by our employers and has been evidenced by both Individual Income Tax Records issued by Shandong Provincial Taxation Bureau of the State Administration of Taxation and the transaction records issued by China Merchant Bank (A/C No.: 6214850350195977), Agricultural Bank of China (A/C No.: 6228480259026726473), Bank of China (A/C No.: 6217866000010004536). With such considerable family’s income, I really don’t understand why the previous officer predicated that our financial resources were insufficient to support our son Yizhi’s study in Canada. In this case, I can't help but speculate as to whether the last visa officer carefully reviewed our financial support documents, and I sincerely urge you to make sure you scrutinize our documents. 

Since Yizhi has been accepted by the BBA program offered by the Simon Fraser University conditionally, according to the study permit application checklist for Study Permit-Post-Secondary Program (with GIC), we only need to provide GIC and proof of payment for his first-year tuition fees. In fact, what we have prepared for Yizhi is far more than that and in addition to our considerable family’s income, our financial support to Yizhi is shown as the following two parts：

Part 1: Sponsor Fund: $254,793.81CAD =($ 54,369.99CAD +RMB1,090,886.25yuan )                                                              
Sponsor Fund-1: $10,000CAD GIC we bought for Yizhi in TD Canada Trust Branch
Sponsor Fund-2: $ 44,369.99CAD (=$ 28,869.99 CAD+$ 15,500 CAD) payment proof of the 1st year tuition prepaid to FIC
Sponsor Fund-3: RMB 373,000yuan deposit in China Merchants Bank (Deposit Date: 2022-01-04), which is part of my basic salary accumulation from Apr. 2022 to now.
Sponsor Fund-4: RMB 717,886.25yuan deposit in Agricultural Bank of China (Value Date: 2016-10-30), which is part of my share dividends & cash bonuses accumulation from Jan. 2022 to now. 

Part 2: Back-up Fund: $1,148,286CAD=RMB6,250,000yuan                                                         
Back-up Fund-1: RMB105,094.46yuan in China Construction Bank
Back-up Fund-2: House Property Certificate for House-1 (124.72M2) with market value over RMB 2,100,000yuan
Back-up Fund-3: Invoice & Contract for House-2 (134.81 M2) with market value over RMB 3,370,000yuan
Back-up Fund-4: Invoice & Contract for Private House-3 (114.42 M2) with market value over RMB 780,000yuan
Back-up Fund-5: Vehicle Registration Certificate for one of our private cars under father’s name
Back-up Fund-6: Vehicle Registration Certificate for one of our private cars under mother’s name

These assets amply demonstrate our ability to sustain our son Yizhi financially during his studies in Canada. To us, helping Yizhi, our only child, to be the best that he can be and become more competitive is our priority. Busy with our work, we had no time to bring Yizhi to see the world before. However, following my travels to America, Canada and Europe, Yizhi generated the idea of studying abroad for tertiary education. Based upon our understanding of those countries and areas, we truly support his decision. Yizhi’s education in Canada will not only empower him with the knowledge and abilities commensurate with him and our family's wealth and reputation here in China, but also win him intercultural background to improve his career competitiveness in China. So we truly support his study in Canada. With a valid multiple TRV to Canada for business, I can spare time to visit Yizhi in Canada now and then. Having travelled so many countries for the past years, we truly understand the importance of good international travel records. To not affect the family’s international travel reputation, especially my international business travel to America, Canada and other countries, Yizhi will also come back China on time upon his accomplishment of his intended study in Canada. So, we respectfully request that you approve our son Yizhi's study permit application and your favorable decision for Yizhi will be highly appreciated. Thank you!

Best regards,
Applicant’s Mother: GAO Haizhen                    Applicant’s Father: ZANG Yanpeng
Aug. 3, 2023