{"id":13478,"date":"2023-01-31T12:36:51","date_gmt":"2023-01-31T20:36:51","guid":{"rendered":"https:\/\/peartreecanada.com\/?post_type=perspectives&#038;p=13478"},"modified":"2026-01-14T11:04:10","modified_gmt":"2026-01-14T19:04:10","slug":"useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec","status":"publish","type":"perspectives","link":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/","title":{"rendered":"Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><em>[Pour la version fran\u00e7aise, naviguer vers le bas de cette page.]<\/em><\/p>\n\n\n\n<p>As a follow up to our <a href=\"https:\/\/peartreecanada.com\/perspective\/important-advisory-for-flow-through-share-issuers-quebec-filing-obligations-even-if-not-exploring-in-quebec-or-soliciting-quebec-investors\/\" target=\"_blank\" rel=\"noreferrer noopener\">Advisory published<\/a>, below is some practical information for flow-through share issuers who have filing obligations in Quebec.<\/p>\n\n\n\n<p>There are 2 <strong>primary<\/strong> filing requirements in Quebec in relation to the issuance of Flow-Throughs Shares:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the Flow-Through Shares Information Return (CO-359.10), due before the end of the month following the earlier of: the month in which the share issue agreement is entered into; and the month in which the selling instrument is first delivered to a potential investor<\/li>\n\n\n\n<li>the Renunciation of Expenses or Allocation of Assistance by a Corporation form (RL-11.S)&nbsp; &amp; slips (RL-11) due before the end of the month following the month in which the renunciation was made.<\/li>\n<\/ul>\n\n\n\n<p>The relevant forms and related guide is found on the Revenu Quebec website, see links below. &nbsp;<\/p>\n\n\n\n<p>Note that in compliance with Revenu Qu\u00e9bec\u2019s language policy, the official version of all forms and guide is in French, and it is these versions of the forms that will need to be completed and submitted. However Revenu Qu\u00e9bec has provided courtesy translations for the forms and guide to assist issuers, see links below.<\/p>\n\n\n\n<p>As mentioned in the Advisory we understand that going forward Revenu Quebec will require RL-11s for all taxpayers seeking to take a CEE deduction against taxes owing in Quebec. Therefore it is important to reiterate that tax relief for late filing fees are proposed to mining corporations for issues prior to September 2022 if additional filings are needed for compliance.<\/p>\n\n\n\n<p>Also as mentioned in our Advisory, Revenu Quebec has been very reasonable in their approach to Quebec filing requirements for companies that do not otherwise have a connection to the province, being mindful of minimizing any additional regulatory burden.<\/p>\n\n\n\n<p>This means that issuers who are otherwise not connected with Quebec and do not have a Quebec Enterprise Number (NEQ) nor an Identification number ending in IC0001 do not need to register or apply separately for them.&nbsp;<\/p>\n\n\n\n<p>Therefore when first submitting form CO-359.10 sections 01a and 01b can be left blank. Revenue Quebec does request that the issuers include their Federal Registration Number instead, next to their name in box 02 of this from.<\/p>\n\n\n\n<p>Subsequent to this first submission of the CO.359.10 Revenu Quebec will provide the issuer with an identification number. The identification number will become a permanent identifier and will need to be included in Section 1 box 01b of any future filings of form CO.359.10, as well as in Section 1 box 01b of all current and future RL-11.S filings.<\/p>\n\n\n\n<p>The identification number should not be confused with the number starting with ACC, which is provided subsequent to each application of form CO-359.10 and is specific to a particular issuance. A new ACC number will be provided after the submission of each CO-359.10 form, while the identification number will be provided only once after the first filing with Revenu Quebec.<\/p>\n\n\n\n<p>That said, please do not rely on us for advice as we do not provide legal or tax advice;&nbsp;you should consult your own advisors.&nbsp;To the extent that we can assist we would be pleased to do so, and you should feel free to have your advisors contact Raluca Grajdieru, CPA auditor at 514-967-3718 with questions.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Ressources\u00a0utiles pour les \u00e9metteurs d\u2019actions accr\u00e9ditives qui ont des exigences de d\u00e9p\u00f4t au Qu\u00e9bec<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Pour faire suite <a href=\"https:\/\/peartreecanada.com\/perspective\/important-advisory-for-flow-through-share-issuers-quebec-filing-obligations-even-if-not-exploring-in-quebec-or-soliciting-quebec-investors\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00e0 notre avis publi\u00e9 <\/a>, voici quelques renseignements pratiques pour les \u00e9metteurs d\u2019actions accr\u00e9ditives qui ont des obligations de d\u00e9p\u00f4t au Qu\u00e9bec.<\/p>\n\n\n\n<p>Il existe deux principales exigences de d\u00e9p\u00f4t au Qu\u00e9bec en ce qui concerne l\u2019\u00e9mission d\u2019actions accr\u00e9ditives\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la d\u00e9claration de renseignements sur les actions accr\u00e9ditives (CO-359.10), \u00e0 d\u00e9poser avant la fin du mois suivant la premi\u00e8re des deux dates suivantes&nbsp;: le mois o\u00f9 le contrat d\u2019\u00e9mission d\u2019actions est conclu; et le mois o\u00f9 l\u2019instrument de vente est livr\u00e9 pour la premi\u00e8re fois \u00e0 un investisseur potentiel.<\/li>\n\n\n\n<li>le formulaire de renonciation aux frais ou \u00e0 l\u2019attribution d\u2019une aide par une soci\u00e9t\u00e9 (RL-11.S) et les feuillets (RL-11) dus avant la fin du mois suivant celui au cours duquel la renonciation a \u00e9t\u00e9 faite.<\/li>\n<\/ul>\n\n\n\n<p>Les&nbsp;formulaires pertinents et le guide connexe se trouvent sur le site Web de Revenu Qu\u00e9bec, voir les liens ci-dessous.<\/p>\n\n\n\n<p>Notez que, conform\u00e9ment \u00e0 la politique linguistique de Revenu Qu\u00e9bec, la version officielle de tous les formulaires et du guide est en fran\u00e7ais, et ce sont ces versions des formulaires qui devront \u00eatre remplies et soumises. Toutefois, Revenu Qu\u00e9bec a fourni des traductions de courtoisie pour le guide&nbsp; et les formulaires afin d\u2019aider les \u00e9metteurs, voir les liens ci-dessous.<\/p>\n\n\n\n<p>Comme mentionn\u00e9 dans l\u2019avis, nous comprenons qu\u2019\u00e0 l\u2019avenir, Revenu Qu\u00e9bec exigera des&nbsp;RL-11 pour tous les contribuables souhaitant b\u00e9n\u00e9ficier d\u2019une d\u00e9duction de FEC sur les imp\u00f4ts dus au Qu\u00e9bec. Il est donc important de r\u00e9it\u00e9rer que l\u2019all\u00e8gement fiscal pour les frais de d\u00e9p\u00f4t tardif est propos\u00e9 aux soci\u00e9t\u00e9s mini\u00e8res pour les questions ant\u00e9rieures \u00e0 septembre&nbsp;2022 si des d\u00e9p\u00f4ts suppl\u00e9mentaires sont n\u00e9cessaires pour la conformit\u00e9.<\/p>\n\n\n\n<p>Comme nous l\u2019avons \u00e9galement indiqu\u00e9 dans notre avis, Revenu Qu\u00e9bec a adopt\u00e9 une approche tr\u00e8s raisonnable en ce qui concerne les exigences de d\u00e9p\u00f4t au Qu\u00e9bec pour les entreprises qui n\u2019ont pas de lien avec la province, en veillant \u00e0 minimiser toute charge r\u00e9glementaire suppl\u00e9mentaire.<\/p>\n\n\n\n<p>Cela signifie que les \u00e9metteurs qui ne sont par ailleurs pas li\u00e9s au Qu\u00e9bec et qui n\u2019ont pas de num\u00e9ro d\u2019entreprise du Qu\u00e9bec (NEQ) ni de num\u00e9ro d\u2019identification se terminant par&nbsp;IC0001 n\u2019ont pas besoin de s\u2019inscrire ou de faire une demande distincte.<\/p>\n\n\n\n<p>Par cons\u00e9quent, lors de la premi\u00e8re pr\u00e9sentation du formulaire&nbsp;CO-359.10, les sections&nbsp;01a et&nbsp;01b peuvent \u00eatre laiss\u00e9es en blanc. Revenu Qu\u00e9bec demande aux \u00e9metteurs d\u2019inclure plut\u00f4t leur num\u00e9ro d\u2019enregistrement f\u00e9d\u00e9ral, \u00e0 c\u00f4t\u00e9 de leur nom dans la case&nbsp;02 de ce formulaire.<\/p>\n\n\n\n<p>Suite \u00e0 cette premi\u00e8re soumission du formulaire&nbsp;CO.359.10, Revenu Qu\u00e9bec fournira \u00e0 l\u2019\u00e9metteur un num\u00e9ro d\u2019identification. Le num\u00e9ro d\u2019identification deviendra un identifiant permanent et devra \u00eatre inclus dans la section&nbsp;1 case&nbsp;01b de tout futur d\u00e9p\u00f4t du formulaire&nbsp;CO.359.10, ainsi que dans la section&nbsp;1 case&nbsp;01b de tous les d\u00e9p\u00f4ts&nbsp;RL-11.S actuels et futurs.<\/p>\n\n\n\n<p>Le num\u00e9ro d\u2019identification ne doit pas \u00eatre confondu avec le num\u00e9ro commen\u00e7ant par\u00a0ACC, qui est fourni apr\u00e8s chaque application du formulaire\u00a0CO-359.10 et qui est sp\u00e9cifique \u00e0 une \u00e9mission particuli\u00e8re. Un nouveau num\u00e9ro ACC sera fourni apr\u00e8s la soumission de chaque formulaire\u00a0CO-359.10, tandis que le num\u00e9ro d\u2019identification ne sera fourni qu\u2019une seule fois apr\u00e8s le premier d\u00e9p\u00f4t aupr\u00e8s de Revenu Qu\u00e9bec.<\/p>\n\n\n\n<p>Ceci \u00e9tant dit, veuillez ne pas vous appuyer sur nos conseils, car nous ne fournissons pas de conseils juridiques ou fiscaux; vous devriez consulter vos propres conseillers. Dans la mesure o\u00f9 nous pouvons vous aider, nous serions heureux de le faire, et vous pouvez demander \u00e0 vos conseillers de contacter Raluca Grajdieru, CPA auditor, au 514&nbsp;967-3718, pour toute question.<\/p>\n\n\n\n<p><strong>__________________________________________________<\/strong><\/p>\n\n\n\n<p>Guide to filing the RL-11 Slips : Flow-Through Shares (Guide du <em>Relev\u00e9 11&nbsp; \u2013 Actions accr\u00e9ditives)<\/em><\/p>\n\n\n\n<p>EN (Courtesy translation)&nbsp;: <a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/rl-11-g-v\/\">https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/rl-11-g-v\/<\/a><\/p>\n\n\n\n<p>FR&nbsp;: <a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/rl-11-g\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/rl-11-g\/<\/a><\/p>\n\n\n\n<p><strong>Forms :<\/strong><\/p>\n\n\n\n<ol style=\"list-style-type:1\" class=\"wp-block-list\">\n<li>Flow-Through Shares Information Return (<em>D\u00e9claration de renseignements concernant les actions accr\u00e9ditives) (CO-359.10)<\/em><\/li>\n<\/ol>\n\n\n\n<p>EN (Courtesy translation)&nbsp;: &nbsp;<a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/co-359-10-t\/\">https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/co-359-10-t\/<\/a><\/p>\n\n\n\n<p>FR&nbsp;: <a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/co-359-10\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/co-359-10\/<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Renunciation of Expenses or Allocation of Assistance by a Corporation (Renonciation \u00e0 des frais ou attribution des montants d\u2019aide par une soci\u00e9t\u00e9) (RL-11.S)<\/li>\n<\/ul>\n\n\n\n<p>EN (Courtesy translation)&nbsp;:&nbsp; <a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/rl-11-s-t\/\">https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/rl-11-s-t\/<\/a><\/p>\n\n\n\n<p>FR&nbsp;: <a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/rl-11-s\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/rl-11-s\/<\/a><\/p>\n\n\n\n<p>Completion Notes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>RL- 11 Slip: Flow-Through Shares (<em>Relev\u00e9 11&nbsp; \u2013 Actions accr\u00e9ditives (RL-11)<\/em><\/li>\n<\/ul>\n\n\n\n<p>EN (Courtesy translation)&nbsp;: &nbsp;<a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/rl-11-t\/\">https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/rl-11-t\/<\/a> FR: <a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/rl-11\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/rl-11\/<\/a><\/p>\n","protected":false},"featured_media":11731,"template":"","content_type":[16],"topic":[46],"class_list":["post-13478","perspectives","type-perspectives","status-publish","has-post-thumbnail","hentry","content_type-news","topic-tax-regulatory"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PearTree | Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec<\/title>\n<meta name=\"description\" content=\"As a follow up to our Advisory published, below is some practical information for flow-through share issuers who have filing obligations in Quebec. There On November 21, 2022, the Listed Issuer Financing Exemption (the \u201cListed Issuer Financing Exemption\u201d or \u201cLIFE\u201d) went into effect in Canada by the Canadian Securities Administrators. The exemption allows reporting issuers that have securities listed on an exchange recognized by a Canadian securities regulatory authority to issue new securities by preparing a short offering document.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PearTree | Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec\" \/>\n<meta property=\"og:description\" content=\"As a follow up to our Advisory published, below is some practical information for flow-through share issuers who have filing obligations in Quebec. There On November 21, 2022, the Listed Issuer Financing Exemption (the \u201cListed Issuer Financing Exemption\u201d or \u201cLIFE\u201d) went into effect in Canada by the Canadian Securities Administrators. The exemption allows reporting issuers that have securities listed on an exchange recognized by a Canadian securities regulatory authority to issue new securities by preparing a short offering document.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/\" \/>\n<meta property=\"og:site_name\" content=\"PearTree\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-14T19:04:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/\",\"url\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/\",\"name\":\"PearTree | Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec\",\"isPartOf\":{\"@id\":\"https:\/\/peartreecanada.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png\",\"datePublished\":\"2023-01-31T20:36:51+00:00\",\"dateModified\":\"2026-01-14T19:04:10+00:00\",\"description\":\"As a follow up to our Advisory published, below is some practical information for flow-through share issuers who have filing obligations in Quebec. There On November 21, 2022, the Listed Issuer Financing Exemption (the \u201cListed Issuer Financing Exemption\u201d or \u201cLIFE\u201d) went into effect in Canada by the Canadian Securities Administrators. The exemption allows reporting issuers that have securities listed on an exchange recognized by a Canadian securities regulatory authority to issue new securities by preparing a short offering document.\",\"breadcrumb\":{\"@id\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#primaryimage\",\"url\":\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png\",\"contentUrl\":\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png\",\"width\":\"768\",\"height\":\"768\",\"caption\":\"PearTree tree navy and white colors\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/peartreecanada.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/peartreecanada.com\/fr\/#website\",\"url\":\"https:\/\/peartreecanada.com\/fr\/\",\"name\":\"PearTree\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/peartreecanada.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/peartreecanada.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/peartreecanada.com\/fr\/#organization\",\"name\":\"PearTree\",\"url\":\"https:\/\/peartreecanada.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/peartreecanada.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2023\/01\/pear-tree-logo.png\",\"contentUrl\":\"https:\/\/peartreecanada.com\/wp-content\/uploads\/2023\/01\/pear-tree-logo.png\",\"width\":\"1301\",\"height\":\"267\",\"caption\":\"PearTree\"},\"image\":{\"@id\":\"https:\/\/peartreecanada.com\/fr\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PearTree | Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec","description":"As a follow up to our Advisory published, below is some practical information for flow-through share issuers who have filing obligations in Quebec. There On November 21, 2022, the Listed Issuer Financing Exemption (the \u201cListed Issuer Financing Exemption\u201d or \u201cLIFE\u201d) went into effect in Canada by the Canadian Securities Administrators. The exemption allows reporting issuers that have securities listed on an exchange recognized by a Canadian securities regulatory authority to issue new securities by preparing a short offering document.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/","og_locale":"fr_FR","og_type":"article","og_title":"PearTree | Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec","og_description":"As a follow up to our Advisory published, below is some practical information for flow-through share issuers who have filing obligations in Quebec. There On November 21, 2022, the Listed Issuer Financing Exemption (the \u201cListed Issuer Financing Exemption\u201d or \u201cLIFE\u201d) went into effect in Canada by the Canadian Securities Administrators. The exemption allows reporting issuers that have securities listed on an exchange recognized by a Canadian securities regulatory authority to issue new securities by preparing a short offering document.","og_url":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/","og_site_name":"PearTree","article_modified_time":"2026-01-14T19:04:10+00:00","og_image":[{"width":768,"height":768,"url":"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png","type":"image\/png"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/","url":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/","name":"PearTree | Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec","isPartOf":{"@id":"https:\/\/peartreecanada.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#primaryimage"},"image":{"@id":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#primaryimage"},"thumbnailUrl":"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png","datePublished":"2023-01-31T20:36:51+00:00","dateModified":"2026-01-14T19:04:10+00:00","description":"As a follow up to our Advisory published, below is some practical information for flow-through share issuers who have filing obligations in Quebec. There On November 21, 2022, the Listed Issuer Financing Exemption (the \u201cListed Issuer Financing Exemption\u201d or \u201cLIFE\u201d) went into effect in Canada by the Canadian Securities Administrators. The exemption allows reporting issuers that have securities listed on an exchange recognized by a Canadian securities regulatory authority to issue new securities by preparing a short offering document.","breadcrumb":{"@id":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#primaryimage","url":"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png","contentUrl":"https:\/\/peartreecanada.com\/wp-content\/uploads\/2022\/11\/default-graphic-navy-white@2x.png","width":"768","height":"768","caption":"PearTree tree navy and white colors"},{"@type":"BreadcrumbList","@id":"https:\/\/peartreecanada.com\/fr\/perspective\/useful-resources-for-flow-through-share-issuers-who-have-filing-requirements-in-quebec\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/peartreecanada.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Useful Resources for Flow-Through Share\u00a0Issuers Who Have Filing Requirements in Quebec"}]},{"@type":"WebSite","@id":"https:\/\/peartreecanada.com\/fr\/#website","url":"https:\/\/peartreecanada.com\/fr\/","name":"PearTree","description":"","publisher":{"@id":"https:\/\/peartreecanada.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/peartreecanada.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/peartreecanada.com\/fr\/#organization","name":"PearTree","url":"https:\/\/peartreecanada.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/peartreecanada.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/peartreecanada.com\/wp-content\/uploads\/2023\/01\/pear-tree-logo.png","contentUrl":"https:\/\/peartreecanada.com\/wp-content\/uploads\/2023\/01\/pear-tree-logo.png","width":"1301","height":"267","caption":"PearTree"},"image":{"@id":"https:\/\/peartreecanada.com\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/perspectives\/13478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/perspectives"}],"about":[{"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/types\/perspectives"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/media\/11731"}],"wp:attachment":[{"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/media?parent=13478"}],"wp:term":[{"taxonomy":"content_type","embeddable":true,"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/content_type?post=13478"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/peartreecanada.com\/fr\/wp-json\/wp\/v2\/topic?post=13478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}