Company: EDSA
Filing Date: 2025-09-09
Form Type: 424B5
Source: 0001171843-25-005799
Chunk: 30

Company: Edesa Biotech, Inc.
Filing Date: 2025-09-09
Form: 424B5
Chunk 30
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. Holders may also be required to file IRS Form 8938, Statement of Specified Foreign Financial Assets,if both (i) such entities are owned at least 80% by an individual who is a U.S. citizen or U.S.
tax resident (or in some cases, by a nonresident alien who meets certain criteria) or are trusts with beneficiaries that are such individuals
and (ii) more than 50% of their income consists of certain passive income or more than 50% of their assets is held for the production
of such income. U.S. Holders are urged to consult with their tax advisors regarding their reporting obligations, including the requirement
to file IRS Form 8938, Statement of Specified Foreign Financial Assets.

U.S. Holders who transfer more than
$100,000 to us in a 12-month period (and/or who become owners of 10% or more of our securities) will be required to file IRS Form 926,
Return by U.S. Transferor of Property to a Foreign Corporation, and U.S. Holders who become holder of more than 10% of our securities
may also have to file IRS Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, in each case
reporting transfers of cash or other property to us and information relating to the U.S. Holder and us. Substantial penalties may be imposed
upon a U.S. Holder that fails to comply with these filing requirements. U.S. Holders should consult their own tax advisors about the need
to file either of these forms. See also the discussion, above, regarding IRS Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.

Backup withholding of U.S. federal income
tax, currently at a rate of 24%, generally will apply to dividends paid on our securities to a U.S. Holder (other than an exempt recipient)
and the proceeds from sales and other dispositions of our securities by a U.S. Holder (other than an exempt recipient), in each case who:

| ● | fails to provide an accurate taxpayer identification number; |

| ● | is notified by the IRS that backup withholding is required; or |

| ● | in certain circumstances, fails to comply with applicable certification requirements. |

| S-18 |

A non-U.S. Holder generally may eliminate
the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of