Legal & Tax Guide for U.S. Issuers

Introduction 2
Going Public in Canada 3
Corporate structure and jurisdiction 3
Determine corporate structure 3
Jurisdiction of incorporation 3
Foreign Private Issuer vs. U.S. Domestic Issuer 4
U.S. tax considerations 5
SEC registration and reporting considerations 6
Benefit analysis 9
Access to U.S. investors 9
At a glance U.S. Considerations 10
Cross-border Interlistings 12
Directory Of Contacts 13

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