Exhibit
      99.6




**FOUR
        SEASONS HOTELS INC.**
 
 **POLICIES
        AND PROCEDURES REGARDING SERVICES**
 **PROVIDED
        BY INDEPENDENT AUDITORS**
 **2007**
 
 **PURPOSE**
 
 Four
        Seasons Hotels Inc. and its controlled subsidiaries (together the “Company”)
        should not obtain services from KPMG LLP or any other audit firm that attests
        any financial statements or other financial information of the Company or
        from
        an affiliate of such audit firm (the audit firm, together with its affiliates,
        being an “independent auditor”) if those services would reasonably be expected
        to compromise or impair the independence of the independent auditor. In this
        context, the Audit Committee is required to pre-approve the audit and non-audit
        services performed by an independent auditor.
 
 Nothing
        in these policies and procedures shall be, or be interpreted as, a delegation
        to
        management of any of the responsibilities of the Audit Committee under
        applicable legislation, regulatory requirements and policies of the Canadian
        Securities Administrators.
 
 **PRE-APPROVAL
        PROCESS**
 
 The
        approval contemplated by this policy may be given through pre-approval by
        the
        Audit Committee of the terms, conditions and fees for specific services.
        Proposals for an independent auditor to provide services that require specific
        approval by the Audit Committee should be submitted to the Audit Committee
        by
        the independent auditor and the Chief Financial Officer. Those proposals
        should
        describe the terms and conditions and fees for those services and should
        include
        a statement by the independent auditor and the Chief Financial Officer that
        the
        provision of those services by the independent auditor could not reasonably
        be
        expected to compromise or impair the auditor’s independence under the applicable
        legislation, regulatory requirements and policies of the Canadian Securities
        Administrators and generally accepted auditing standards. Generally, the
        Audit
        Committee should not pre-approve a specific service more than 12 months before
        the time that it is anticipated that the independent auditor will begin to
        provide that service.
 
 The
        Audit Committee may delegate to any one or more of its members who are
        "independent" the authority to pre-approve on behalf of the Audit Committee
        the
        provision of specific services by an independent auditor (other than
        pre-approval of the annual audit service engagement).
  
  
 Any
        approvals granted under this delegated authority that have not otherwise
        been
        presented to the Audit Committee should be presented to the Committee at
        its
        next scheduled meeting.
 
 The
        Audit Committee also may pre-approve services (other than the annual audit
        service engagement) without the requirement to submit a specific proposal
        (such
        as services outlined in Schedules “A” through “C” attached.). Unless otherwise
        specifically provided by the Audit Committee, any such pre-approval on a
        general
        basis shall be applicable for 12 months. Services that are consistent with
        any
        such pre-approval, that are begun within that 12 month period and that do
        not
        result in the aggregate fees payable to the independent auditor for that
        type of
        service exceeding an amount pre-approved by the Audit Committee will be deemed
        to have been approved by the Audit Committee. The Audit Committee should
        be
        informed in writing promptly of any engagement of an independent auditor
        to
        provide services of a type that have been pre-approved by the Audit
        Committee.
  **RESTRICTED
        SERVICES**
 
 The
        Audit Committee has determined that, at this time, an independent auditor
        should **** not
        provide any of the following services:
  •
              bookkeeping
                  or other services related to accounting records or financial statements;
  •
              financial
                  information systems design and
                  implementation;
  •
              appraisal
                  or valuation services, fairness opinions or contribution-in-kind
                  reports;
  •
              actuarial
                  services;
  •
              internal
                  audit outsourcing services;
  •
              management
                  functions or human resources;
  •
              broker-dealer,
                  investment advisor, or investment banking
                  services;
  •
              legal
                  services;
  •
              expert
                  services unrelated to the audit; and
  •
              any
                  other service that under applicable law and generally accepted
                  auditing
                  standards is determined cannot be provided by an independent
                  auditor.
   
  
  The
        Audit Committee also has determined that an independent auditor should not
        be
        precluded from providing tax advisory services that do not fall within any
        of
        the categories described above, unless the provision of those services would
        reasonably be expected to compromise the independence of the independent
        auditor.
  **SPECIFIC
        APPROVAL OF AUDIT SERVICES**
  The
        terms, conditions and fees of the annual audit service engagement of an
        independent auditor, and any material change in those terms, conditions and
        fees, will be subject to the specific pre-approval of the Audit Committee.
        The
        Audit Committee has pre-approved the audit services (which are those services
        that only the independent auditor reasonably can provide) listed in Schedule
        A.
  **GENERAL
        APPROVAL OF AUDIT-RELATED SERVICES**
  Audit-related
        services are assurance and related services that are reasonably related to
        the
        performance of the audit or the review of the Company's financial statements
        or
        that traditionally are performed by the independent auditor. The Audit Committee
        believes that the provision of audit-related services does not impair the
        independence of the independent auditor and has pre-approved the audit-related
        services listed in Schedule B.
  **GENERAL
        APPROVAL OF TAX SERVICES**
  The
        Audit Committee believes that an independent auditor can provide tax services
        to
        the Company (such as tax compliance, tax planning and tax advice) without
        impairing the independent auditor's independence. In no event should an
        independent auditor be approved to represent the Company before a tax or
        other
        court or to provide tax services related to a transaction initially recommended
        by the independent auditor, the sole business purpose of which may be tax
        avoidance and the tax treatment of which may not be supported by applicable
        legislation. The Audit Committee has pre-approved the tax services listed
        in
        Schedule C.
  
  
   
  **GENERAL
        APPROVAL OF ALL OTHER SERVICES**
  The
        Audit Committee may grant pre-approval of those non-audit services that are
        not
        restricted services (as described above) that are routine and recurring services
        and would not reasonably be expected to compromise or impair the independence
        of
        the independent auditor.
  **ANNUAL
        REVIEW**
  The
        Audit Committee shall review and assess these policies and procedures on
        an
        annual basis.
   
 
 
 **SCHEDULE
          A**
 
 **Pre-Approved
          Audit Services for Fiscal Year 2007**
 
 **Dated:
          January 11, 2007**
 
 **Service**Audit
                    services associated with documents filed with securities regulators,
                    during the year ending December 31, 2007 including, prospectus
                    related
                    workConsultations
                    by management as to the accounting or disclosure treatment of
                    transactions
                    or events and/or the actual or potential impact of final or proposed
                    rules, standards or interpretations by regulatory or standard
                    setting
                    bodies during the year ending December 31,
                    2007
 
  
  **SCHEDULE
          B**
 
 **Pre-Approved
          Audit-Related Services for Fiscal Year 2007**
 
 **Dated:
          January 11, 2007**
 
 **Service**Consultations
                    by management as to the accounting or disclosure treatment of
                    proposed
                    transactions or events and/or the actual or potential impact
                    of final or
                    proposed rules, standards or interpretations by the regulatory
                    or
                    standard-setting bodies during the year ending December 31,
                    2007
 
  
  **SCHEDULE
          C**
 
 **Pre-Approved
          Tax Services for Fiscal Year 2007**
 
 **Dated:
          January 11, 2007**
 
 **Service****(all
                    with respect to services to be provided during****the
                    year ending December 31, 2007)**International
                    tax planning and adviceInternational
                    tax compliance