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Flow-Through Shares Financing

As a finance professor, it's important to understand the concept of flow-through shares. These shares are issued in accordance with a transaction approved by either the TSX or TSX Venture Exchange. The price of these shares is determined by the policies outlined in the TSX Company Manual or TSX Venture Corporate Finance Manual. It's worth noting that the price does not factor in the value of the flow-through tax benefit available to the shareholder. Flow-through shares can be issued in various forms, such as an initial public offering (IPO), secondary offering, or private placement.
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