UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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| Item 8.01 | Other Events. |
NioCorp Developments Ltd. (the “Company”) is filing herewith an Exhibit 99.1 (the “Tax Exhibit”) to this Current Report on Form 8-K that provides a general summary of (a) certain U.S. federal income tax considerations applicable to a U.S. Holder (as defined in the Tax Exhibit) arising from and relating to the acquisition, ownership, and disposition of the Company’s common shares, without par value (“Common Shares”), and (b) certain Canadian federal income tax consequences generally applicable under the Income Tax Act (Canada) and the regulations enacted thereunder and the Canada-United States Tax Convention (1980) to the holding and disposition of Common Shares.
Additionally, the Company is filing herewith an Exhibit 99.2 (the “Risk Factors Exhibit”) to this Current Report on Form 8-K that provides an update to certain risk factors relevant to an investment in Common Shares.
The information in the Tax Exhibit and the Risk Factors Exhibit supplements the information contained in or incorporated by reference into any prospectuses and prospectus supplements filed by the Company under the Securities Act of 1933 prior to the date of this Current Report on Form 8-K, and the Tax Exhibit and the Risk Factors Exhibit shall be deemed incorporated by reference into each such prospectus and prospectus supplement, as applicable.
| Item 9.01 | Financial Statements and Exhibits. |
(d) Exhibits.
| Exhibit | Description | |
| 99.1 | Tax Exhibit. | |
| 99.2 | Risk Factors Exhibit. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| NIOCORP DEVELOPMENTS LTD. | ||
| DATE: April 19, 2023 | By: | /s/ Neal S. Shah |
|
Neal S. Shah Chief Financial Officer | ||