Company: CSCIF
Filing Date: 2025-04-09
Form Type: 20-F
Source: 0001641172-25-003456
Chunk: 153

Company: COSCIENS Biopharma Inc.
Filing Date: 2025-04-09
Form: 20-F
Item: Item 6
Chunk 153
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 from, such backup withholding tax requirements. Certain U. S. Holders
are not subject to the information reporting or backup withholding tax requirements described herein. U. S. Holders should consult their
tax advisors as to their qualification for exemption from backup withholding tax and the procedure for establishing an exemption.

Backup
withholding tax is not an additional tax. U. S. Holders generally will be allowed a refund or credit against their U. S. federal income
tax liability for amounts withheld, provided the required information is timely furnished to the IRS. The company assumes responsibility
for the withholding of tax at the source.

Subject
to certain exceptions and future guidance, a U. S. Holder that is a “specified individual” or a “specified domestic
entity” (as defined in the instructions to IRS Form 8938) must report annually to the IRS on IRS Form 8938 such U. S. Holder’s
interests in stock or securities issued by a non-U. S. person (such as the Company). U. S. Holders should consult their tax advisors regarding
the information reporting obligations that may arise from their acquisition, ownership or disposition of Common Shares.

  Dividends          
  and paying agents  
 ─────────────────────

We
have never declared nor paid dividends on our securities and do not have paying agents therefor. We currently expect to retain future
earnings, if any, for use in the operation and expansion of our business and do not anticipate paying any cash dividends in the foreseeable
future. Any future determination to pay dividends on our securities is subject to the discretion of our Board of Directors and will depend
upon various factors, including, without limitation, our results of operations and financial condition.

  Statement   
  by experts  
 ──────────────

Not
required.

  103  

  Documents   
  on display  
 ──────────────

In
addition to placing our audited consolidated annual financial statements before every annual meeting of shareholders as described above,
we are subject to the information requirements of the Securities Exchange Act of 1934, as amended. In accordance with these requirements,
we file and furnish reports and other information with the SEC. These materials, including this Annual Report on Form 20-F and the exhibits
hereto, may be inspected and copied at the SEC’s Public Reference Room at 100 F Street, N. E., Room 1580, Washington, D. C. 20549.
The public may obtain information on the