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Accredited Investor Rules

An individual who invests at least $150,000 or An individual who, alone or together with a spouse, owns financial assets worth more than $1,000,000 before taxes but net of related liabilities or

An individual, who alone or together with a spouse, has net assets of at least $5,000,000 or An individual whose net income before taxes exceeded $200,000 in both of the last two years and who expects to maintain at least the same level of income this year or

An individual whose net income before taxes, combined with that of a spouse, exceeded $300,000 in both of the last two years and who expects to maintain at least the same level of income this year.

An individual who currently is, or once was, a registered adviser or dealer, other than a limited market dealer. ● Financial institutions

● Governments and governmental agencies

● Insurance companies

● Pension funds

● Registered charities

● Companies with net assets of at least $5,000,000

● Persons or companies recognized by the OSC as an accredited investor

Minimizing Tax and Enhancing Philanthropy for Canadian Accredited Investors Since 2006