Company: EDSA
Filing Date: 2025-09-09
Form Type: 424B5
Source: 0001171843-25-005799
Chunk: 31

Company: Edesa Biotech, Inc.
Filing Date: 2025-09-09
Form: 424B5
Chunk 31
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perjury, on a duly executed applicable IRS Form W-8 or by otherwise establishing an exemption.

Backup withholding is not an additional
tax. Rather, the amount of any backup withholding will be allowed as a credit against a U.S. Holder’s U.S. federal income tax liability
and may entitle such holder to a refund, provided that certain required information is timely furnished to the IRS.

Holders are urged to consult their own
tax advisors regarding the application of backup withholding and the availability of and procedures for obtaining an exemption from backup
withholding in their particular circumstances.

**Certain Canadian Federal Income Tax Considerations for U.S. Shareholders**

**The following is a general summary,
as of the date hereof, of the principal Canadian federal income tax considerations generally applicable to a holder who acquires common
shares pursuant to this prospectus supplement and who, at all relevant times, for the purposes of the Income Tax Act(Canada) (the
“Tax Act”), (i) is not resident, or deemed to be resident, in Canada, (ii) deals at arm’s length with, and is not affiliated
with, the Company or the Sales Agent, (iii) beneficially owns the common shares as capital property, (iv) does not use or hold the common
shares in the course of carrying on, or otherwise in connection with, a business or a part of a business carried on or deemed to be carried
on in Canada, and (v) is not an insurer that carries on an insurance business in Canada and elsewhere or an “authorized foreign
bank” within the meaning of the Tax Act (a “Non-resident Holder”). Generally, the common shares will be considered to
be capital property to a Non-resident Holder unless such securities are held in the course of carrying on a business of trading or dealing
in securities or has acquired them or deemed to have acquired them in a transaction or transactions considered to be an adventure or concern
in the nature of trade.

This summary is based upon the current
provisions of the Tax Act, the regulations thereunder (the “Regulations”) and the Convention and the Company’s understanding
of the current administrative policies and assessing practices of the Canada Revenue Agency (“CRA”) made publicly available
prior to the date hereof. It also takes into account all proposed amendments to the Tax Act and the Regulations publicly released by the
Minister of Finance (Canada) (“Tax Proposals”) prior to the date hereof, and assumes that all