Company: TDBCP
Filing Date: 2025-02-26
Form Type: 424B3
Source: 0001140361-25-006068
Chunk: 57

Company: TORONTO DOMINION BANK
Filing Date: 2025-02-26
Form: 424B3
Chunk 57
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. An individual may, subject to certain exceptions, be deemed to be a resident of the U.S. by reason of being present in the U.S. for at least 31 days in the calendar year and for an aggregate of at least 183 days during a three-year period ending in the current calendar year (counting for such purposes all of the days present in the current year, one-third of the days present in the immediately preceding year, and one-sixth of the days present in the second preceding year). If a partnership, or any entity treated as a partnership for U.S. federal income tax purposes, holds the securities, the U.S. federal income tax treatment of a partner will generally depend on the status of the partner and the tax treatment of the partnership. A partner in a partnership holding the securities should consult its tax advisor with regard to the U.S. federal income tax treatment of an investment in the securities. PS-33 This discussion does not address securities linked to, or denominated in, one or more foreign currencies or securities that provide for interest payments (whether fixed or contingent). The tax treatment for such securities (and any other securities with terms that differ from those described herein) will be specified in the applicable pricing supplement and may be differ materially and adversely from those described herein. Additionally, this discussion does not address the U.S. federal income tax consequences of the ownership or disposition of any Market Measure or other property that a holder may receive at maturity or otherwise pursuant to the terms of certain offerings of the securities and each holder should consult its tax advisor regarding the potential U.S. federal income tax consequences of the ownership and disposition of any Market Measure received. U.S. Federal Income Tax Treatment Unless otherwise specified in the applicable pricing supplement, we intend to treat the securities as prepaid forward contracts or prepaid derivative contracts with respect to the Market Measure that are treated as “open transactions” for U.S. federal income tax purposes and pursuant to the terms of the securities, the Bank and you agree, in the absence of a statutory or regulatory change or an administrative determination or judicial ruling to the contrary, to treat the securities in accordance with this characterization. If the securities are so treated, you should generally not accrue any income with respect to the securities during the term of the securities (assuming the applicable pricing supplement does not specify that interest is payable on the securities) until taxable disposition of the securities and you should generally recognize capital gain or loss upon such taxable disposition in an amount equal to the difference between the amount you receive at such time and