1. The Qualifying Investor AIF shall, at a minimum, disclose the following in its prospectus:
(a) the name of the Qualifying Investor AIF, form in law, and, in the case of an investment company, the registered office and head office if different from the registered office;
(b) the date of establishment, incorporation or registration of the Qualifying Investor AIF and indication of duration, if limited;
(c) a statement of the place where the constitutional document, if not annexed, and annual reports may be obtained;
(d) brief indications relevant to unitholders of the tax system applicable to the Qualifying Investor AIF. Details of whether deductions are made at source from the income and capital gains paid by the Qualifying Investor AIF to unitholders must also be included;
(e) the accounting dates and distribution frequency. The time limit (if any) after which entitlement to dividend lapses and procedure in this event;
(f) a description of the rules for determining and applying incom
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