Company: EDSA
Filing Date: 2025-09-09
Form Type: 424B5
Source: 0001171843-25-005799
Chunk: 29

Company: Edesa Biotech, Inc.
Filing Date: 2025-09-09
Form: 424B5
Chunk 29
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 determined for
cash basis taxpayers on the settlement date for the transaction and for accrual basis taxpayers on the trade date (although accrual basis
taxpayers can also elect the settlement date).

| S-17 |

This capital gain or loss will be long-term
capital gain or loss if the U.S. Holder’s holding period in the common shares exceeds one year. The deductibility of capital losses
is subject to limitations. Any gain or loss will generally be U.S. source for U.S. foreign tax credit purposes.

Information Reporting and Backup Withholding

In general, information reporting for
U.S. federal income tax purposes should apply to distributions made on our securities within the United States to a U.S. Holder (other
than an exempt recipient) and to the proceeds from sales and other dispositions of our securities by a U.S. Holder (other than an exempt
recipient) to or through a U.S. office of a broker. Payments made (and sales and other dispositions effected at an office) outside the
United States will be subject to information reporting in limited circumstances. In addition, certain information concerning a U.S. Holder’s
adjusted tax basis in securities it owns and adjustments to that tax basis and whether any gain or loss with respect to such securities
is long term or short term also may be required to be reported to the IRS.

In addition, Section 6038D of
the Code generally requires certain individuals who are U.S. Holders (and possibly certain entities that have U.S. Holder owners) to
file IRS Form 8938, Statement of Specified Foreign Financial Assets,to report the ownership of specified foreign financial assets
if the total value of those assets exceeds an applicable threshold amount (subject to certain exceptions). For these purposes, a specified
foreign financial asset includes not only a financial account (as defined for these purposes) maintained by a foreign financial institution,
but also any stock or security issued by a non-U.S. person, any financial instrument or contract held for investment that has an issuer
or counterparty other than a U.S. person and any interest in a foreign entity, provided that the asset is not held in an account maintained
by a financial institution. The minimum applicable threshold amount is generally $50,000 in the aggregate, but this threshold amount
varies depending on whether the individual lives in the U.S., is married, files a joint income tax return with his or her spouse, and
on certain other factors. Certain domestic entities that are U.S