For your Canadian investment account (ie non TFSA and non RRSP) the main new issues from my view are:

1) you become exposed to US/CDN exchange rate risk when you own shares on NASDAQ

2) If POET creates a new company as part of the restructuring and the new NASDAQ listing POET could trigger/crystalize a capital gain if the TSXV is delisted and the new POET company is listed on NASDAQ (CRA would deem that you sold PTK at the date the TSXV shares are delisted and bought the new POET NASDAQ stock). If that occurs you would then have to pay the capital gains tax for that forced transaction and if you were flipped into the new shares wouldn't have the $$$ to pay the taxes without selling some of your new shares to cover the taxes.

Both these could be avoided by dual listing and giving the shareholder the option to pick the listing they want based on their own circumstances.