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REGULATION 51-105 RESPECTING ISSUERS QUOTED IN THE U.S. OVERTHE-COUNTER MARKETS Securities Act (R.S.Q., c. V-1.1, s. 331.1, par. (1), (2), (3), (4.1), (8), (11), (18.1), (20), (20.1), (21) and (34))
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(ii) NASDAQ Inc. (“NASDAQ”) or the American Stock Exchange Inc. (“ASX.”). 2. For the purpose of this Regulation, “issuer” means a person (the “issuer”) that intends for one or more classes of financial derivatives, or a group of persons (the “trading counterparties”) that may trade one or more classes of financial derivatives, to be carried at a single clearing member (a “clearing bank”), if it is a major clearing bank. The term “issuer” does not include a person that merely holds a contract or other instrument, or that offers to effect a contract or other instrument, as evidenced by a public listing on a securities exchange of the securities as a whole or any subset of such securities or its component securities on one or more of the foregoing securities exchanges. (iii) A registered clearing agency that is a primary clearing bank that makes its own determination of the financial position of each clearing customer in accordance with Regulation 1.1. 3. The term “counterparty” means any party that is (a) a registered clearing agency, (b) a direct counterparty, in that they have entered into a transaction that is a counterparty's direct account and the transaction is cleared by the clearing bank, or (c) a trader in financial derivatives that enters into a transaction that is another party's direct account and the transaction is cleared by the clearing bank. 4. The first sentence of paragraphs 1(2)(a) and 1(3)(a) is replaced by: The first sentence of paragraphs 1(2)(c) and 1(3)(c) is replaced by: '(c) in a regulated product or service, or (d) if the market price of the regulated product or service is not disclosed in the contract, in a contract that has the characteristic attributes described in paragraphs (b) to (i).” 5. Paragraph 1(10) is replaced by the following: “(10) A counterparty may be a person that has entered into a transaction, a group of persons, a group of counterparties or an agreement, whether entered into directly or through subsidiary arrangements.

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Nunavut is a province in Canada, and 51 105 is a tax form used for reporting income.
Individuals and businesses who have income or financial activities in Nunavut are required to file the Nunavut tax form 51 105.
To fill out the Nunavut tax form 51 105, you need to provide information about your income, deductions, and other relevant financial details. It's recommended to consult a tax professional or use tax software to ensure accurate and complete filing.
The purpose of the Nunavut tax form 51 105 is to calculate and report the amount of income tax owed to the province of Nunavut.
On the Nunavut tax form 51 105, you must report your total income, deductions, credits, and any other relevant financial information as required by the provincial tax regulations.
The deadline to file the Nunavut tax form 51 105 in 2023 is April 30th.
The penalty for the late filing of the Nunavut tax form 51 105 is a percentage of the tax owed, calculated based on the number of days the filing is overdue. The exact penalty rates can be found in the Nunavut tax regulations.
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