Eligible spin-offs

How do I find out if I can elect in respect of a particular foreign spin-off?

The following corporations have given the Canada Revenue Agency (CRA) permission to publish the fact that their spin-off shares meet the conditions of section 86.1. For spin-offs not listed, contact the corporation that distributed the spin-off shares, either directly or through a broker, to determine if the shares meet the eligibility criteria for the tax deferral election.

Spin-offs that have been approved by the CRA from 2016-1998

Year of approval	Original Corporation	Spin-Off Corporation
2016	Community Health Systems Inc.	Quorum Health Corporation
2016	Arconic Inc.	Alcoa Corporation
2016	Conagra Brands Inc. (formerly known as ConAgra Foods Inc.)	Lamb Weston Holdings Inc.
2016	Air Products and Chemicals, Inc.	Versum Materials, Inc.
2016	Yum! Brands, Inc.	Yum China Holdings, Inc.
2016	Emergent BioSolutions Inc.	Aptevo Therapeutics Inc.
2016	Xerox Corporation	Conduent Incorporated
2016	Starwood Hotels & Resorts Worldwide, LLC	Vistana Signature Experiences, Inc.
2016	Liberty Interactive Corporation (only for Series A Liberty Ventures common shares)	CommerceHub, Inc. (only for the shareholders who did not own, at the distribution date, Series A or Series B QVC Group common shares)
2016	The Manitowoc Company, Inc.	The Manitowoc Foodservice, Inc.
2016	Hertz Global Holdings, Inc.	Hertz Rental Car Holding Company, Inc.
2016	Danaher Corporation	Fortive Corporation
2016	WestRock Company	Ingevity Corporation
2016	Occidental Petroleum Corporation	California Resources Corporation
2015	Computer Sciences Corporation	CSRA Inc
2015	SPX Corporation	SPX FLOW, Inc.
2015	Fidelity National Financial Inc	J. Alexander’s Holdings Inc Note: Only the “Fidelity National Financial Ventures (FNFV)” shares are eligible. These shares are eligible only for the shareholders who do not own, at the Distribution date, Fidelity National Financial (FNF) shares.
2015	HP Inc. (formerly Hewlett-Packard Company)	Hewlett Packard Enterprise Co.
2015	Archrock, Inc. (formerly known as Exterran Holdings, Inc.)	Exterran Corporation, Inc.
2015	JDS Uniphase Corporation (currently known as: Viavi Solutions Inc)	Lumentum Holdings Inc
2015	Integra LifeSciences Holdings Corporation	SeaSpine Holdings Corporation
2015	NiSource inc.	Columbia Pipeline Group
2015	TriMas Corporation	Horizon Global Corporation
2015	Edgewell Personal Care Company (formerly Energizer Holdings, Inc.)	Energizer Holdings, Inc. (formerly Energizer SpinCo, Inc.)
2015	Masco Corporation	TopBuild Corp.
2015	Windstream Holdings, inc.	Communications Sales & Leasing, inc.
2015	PPL Corporation	Talen Energy Holdings, Inc.
2015	The Babcock and Wilcox Company	Babcock & Wilcox Enterprises, Inc.
2015	E.W Scripps Company Note : Eligible distribution for holders of Class A common shares only that didn't hold any other common voting shares at the time of the distribution.	Desk Spinco, inc.
2015	eBay Inc.	Paypal Holdings inc.
2015	E.I. du Pont de Nemours and Company	The Chemours Company
2015	Graham Holdings Company	Cable One inc
2015	Barnes and Noble, inc.	Barnes and Noble Education, inc.
2015	Baxter International inc	Baxalta Incorporated
2014	Kimball International, inc.	Kimball Electronics, inc.
2014	Series A and Series C (only) common shares of Liberty Media Corporation	Liberty Broadband Corporation
2014	Liberty Venture Series A (only) common shares of Liberty Interactive Corporation	Liberty TripAdvisor Holdings, Inc. Note : Only for the shareholders who did not own, at the Distribution date, Liberty Interactive Series A or Liberty Interactive Series B common shares.
2014	Demand Media, Inc.	Rightside Group, Ltd.
2014	Occidental Petroleum Corporation	California Resources Corporation Only for the distribution that occurred on November 30, 2014.
2014	Kimberly-Clark Corporation	Halyard Health Inc
2014	Agilent Technologies inc.	Keysight Technologies inc.
2014	Chesapeake Energy Corporation	Seventy Seven Energy Corporation
2014	Oil States International Inc.	Civeo Corporation
2014	Automatic Data Processing, Inc.	CDK Global, Inc.
2014	Simon Property Group, Inc.	Washington Prime Group Inc.
2014	National Oilwell Varco Inc.	NOW Inc.
2014	Dover Corporation	Knowles Corporation
2014	Time Warner inc.	Time inc.
2014	ONEOK, Inc.	ONE Gas, Inc.
2014	Sears Holdings Corporation	Lands' End, Inc.
2014	Rayonier Inc.	Rayonier Advanced Materials Inc.
2013	Brambles Limited	Recall Holdings Limited
2013	Siemens AG	OSRAM Licht AG
2013	Penn National Gaming, Inc.	Gaming and Leisure Properties Inc.
2013	Leucadia National Corporation	Crimson Wine Group, Ltd
2013	Murphy Oil Corporation	Murphy USA Inc.
2013	News Corporation Inc	New NewsCorp Inc
2013	Dean Foods Company	The WhiteWave Foods Company
2013	Valero Energy Corporation	CST Brands, Inc.
2013	Abbott Laboratories.	AbbVie Inc.
2013	Class A (only) common Shares of Liberty Media Corporation	Liberty Spinco Inc.
2013	PPG Industries, Inc.	Eagle Spinco, Inc.
2012	Tyco International Ltd.	Pentair Ltd.
2012	Class A (only) common shares of Nacco Industries, Inc.	Hyster-Yale Materials Handling, Inc.
2012	MeadWestvaco Corporation	Monaco Spinco Inc.
2012	Sara Lee Corporation	DE US Inc.
2012	Kraft Foods Inc.	Kraft Foods Group Inc.
2012	ConocoPhillips	Phillips 66
2011	Telecom Corporation of New Zealand Limited	Chorus Limited
2011	ITT Corporation Inc	Xylem Inc
2011	Beam Inc. (formerly Fortune Brands, Inc.)	Fortune Brands Home and Security, Inc.
2011	The Williams Companies, Inc.	WPX Energy, Inc.
2011	Marriott International, Inc.	Marriott Vacations Worldwide Corporation
2011	Marathon Oil Corporation	Marathon Petroleum Corporation
2011	Motorola Inc.	Motorola Mobility Holding Inc.
2010	General Growth Properties, Inc.	The Howard Hughes Corporation
2010	CoreLogic Inc. (formely known as The First American Corporation)	First American Financial Corporation
2010	Pharmaceutical Product Development, Inc.	Furiex Pharmaceuticals, Inc.
2010	Questar Corporation	QEP Resources Inc.
2010	Verizon Communications Inc	New Communications Holdings Inc
2010	Vishay Intertechnology, Inc.	Vishay Precision Group, Inc.
2009	Pride International Inc. (PDE)	Seahawk Drilling inc. (Hawk)
2009	Myriad Genetics, Inc.	Myriad Pharmaceuticals, Inc.
2009	Cardinal Health Inc	CareFusion Corporation
2009	Time Warner Inc	Time Warner Cable Inc
2009	Time Warner Inc	AOL Inc
2008	The Brink'sCompany	Brink's Home Security Holdings, Inc.
2008	Cypress Semiconductor Corporation	SunPower Corporation
2008	IAC/InterActive Corp	Ticketmaster
2008	IAC/InterActive Corp	Internal Leisure Group, Inc.
2008	IAC/InterActive Corp	HSN, Inc.
2008	IAC/InterActive Corp	Tree.com, Inc
2008	FMC Technologies, Inc	John Bean Technologies, Corporation
2008	Hill-Rom Holdings, Inc	Hillenbrand, Inc
2008	Fidelity National Information Services, Inc.	Lender Processing Services, Inc.
2008	The E.W. Scripps Company	Scripps Networks Interactive, Inc
2008	Verizon Communications Inc	Northern New England Spinco Inc
2008	Altria Group, Inc	Philip Morris International Inc
2007	APP Pharmaceutical, Inc	New Abraxis, Inc
2007	Temple-Inland Inc.	Forestar Real Estate Group Inc. Guaranty Financial Group Inc.
2007	NCR Corporation	Teradata Corporation
2007	Synovus Financial Corp.	Total System Services, Inc
2007	Peabody Energy Corporation	Patriot Coal Corporation
2007	The Walt Disney Company	ABC Radio Holdings, Inc
2007	American Standard Companies, Inc.	WABCO Holdings Inc.
2007	Morgan Stanley	Discover Financial Services
2007	Automatic Data Processing, Inc.	Broadridge Financial Solutions, Inc.
2007	Duke Energy Corporation	Spectra Energy Corp
2007	Altria Group, Inc	Kraft Foods Inc
2006	Fidelity National Financial, Inc	Fidelity National Title Group, Inc
2006	Sally Beauty Holdings, Inc	Alberto-Culver Company
2006	Alltel Corporation	Alltel Holding Corp.
2006	Sara Lee Corporation	Hanesbrands Inc
2006	Verizon Communications Inc.	Idearc Inc.
2006	Cendant Corporation	Wyndham Worldwide Corporation
2006	Cendant Corporation	Realogy Corporation
2006	First Data Corporation	The Western Union Company
2006	Sprint Nextel Corporation	Embarq Corporation
2006	Wendy's International, Inc.	Tim Hortons Inc.
2005	Alloy, Inc.	dELiA*s, Inc
2005	Liberty Media Corporation	Discovery Holding Company
2005	American Express Company	Ameriprise Financial, Inc.
2004	Liberty Media Corporation	Liberty Media International, Inc.
2004	Motorola, Inc.	Freescale Semiconductor, Inc.
2004	Kimberly-Clark Corporation	Neenah Paper Inc.
2004	Viad Corp	MoneyGram International, Inc.
2004	E-Z-EM, Inc.	AngioDynamics, Inc.
2004	Centex Corporation	Eagle Materials, Inc.
2004	Abbott Laboratories	Hospira, Inc.
2003	Conexant Systems, Inc.	Mindspeed Technologies, Inc.
2003	Three-Five Systems, Inc.	Brillian Corporation
2003	Centex Corporation	Cavco Industries, Inc.
2003	Astronics Corporation	MOD-PAC Corporation
2003	palmOne Inc. (formerly Palm Inc.)	PalmSource Inc.
2003	TMP Worldwide, Inc.	Hudson Highland Group, Inc.
2003	Merck & Co., Inc.	Medco Health Solutions, Inc.
2002	Lucent Technologies, Inc.	Agere Systems, Inc.
2002	Titan Corporation	SureBeam Corporation
2002	AT&T Corp.	AT&T Broadband Corp.
2002	H.J. Heinz Company	SKF Foods Inc.
2002	Allergan, Inc.	Advanced Medical Optics, Inc.
2002	Ambassadors International, Inc.	Ambassadors Group, Inc.
2002	The Procter & Gamble Company	The Procter & Gamble Ohio Brands Company
2002	Conexant Systems, Inc.	Washington Sub, Inc.
2002	Citigroup, Inc.	Travelers Property Casualty Corp.
2002	Milipore Corporation	Mykrolis Corporation
2001	Bristol-Myers Squibb Company	Zimmer Holdings, Inc.
2001	Pitney Bowes Inc.	Imagistics International Inc.
2001	AT & T Corporation	AT & T Wireless Services Inc.
2001	Unitrin, Inc.	Curtiss-Wright Corporation
2001	The Southern Company	Mirant Corporation
2001	Ceridian Corporation (now Arbitron Inc.)	Ceridian Corporation
2001	EMC Corporation	McData Corporation
2001	National Data Corporation	Global Payments Inc.
2001	The Williams Companies Inc	Williams Communications Group Inc.
2001	FMC Corporation	FMC Technologies, Inc.
2000	IMS Health Incorporated	Synavant Inc.
2000	Orckit Communications Ltd	Tioga Technologies Ltd.
2000	3COM Corp.	Palm, Inc.
2000	AMR Corp	Sabre Holdings Corp
2000	Apogent Technologies, Inc. formerly Sybron International Corp)	Sybron Dental Specialties, Inc. (formerly SDS Holding Company)
2000	Baxter International Inc.	Edwards Lifesciences Corporation
2000	Deluxe Corporation	eFunds Corporation
2000	Fluor Corporation (now Massey Energy Company)	Fluor Corporation
2000	Ford Motor Co.	Visteon Corporation
2000	Hewlett Packard	Agilent Inc
2000	Kansas City Southern Industries Inc.	Stilwell Financial Inc.
2000	Lucent Technologies Inc.	Avaya Inc.
2000	Ralston Purina Company	Energizer Holdings Inc.
2000	The St. JoeCompany	Florida East Cost Industries
2000	Silicon Graphics Inc.	MIPS Technologies Inc.
2000	Technology Solutions Company	eLoyalty Corporation
2000	USBANCORP, Inc.(now AmeriServ Financial Inc.)	Three Rivers Bancorp
2000	Weatherford International Inc.	Grant Pridco, Inc.
1999	RJR Acquisition Corp.	R.J. Reynolds Tobacco Holdings, Inc.
1999	Active Biotech AB	Wilhelm Sonesson AB
1999	HCA Inc.	LifePoint Hospitals, Inc.
1999	HCA Inc.	Triad Hospitals, Inc.
1999	Allegheny Technologies Inc.	Teledyne Technologies Inc.
1999	Allegheny Technologies Inc.	Water Pik Technologies Inc.
1999	Varian Associates, Inc.	Varian, Inc.
1999	Varian Associates, Inc.	Varian Semiconductor Equipment Associates, Inc.
1999	General Motors Corp.	Delphi Automotive Systems Corp
1999	Graphic Packaging Corp.(formerly ACX Technologies)	Coors Tek, Inc.
1999	IMS Health Corporation	Gartner Group, Inc.
1999	Tenneco Inc.	Pactiv Corporation
1999	The General Chemical Group	GenTek Inc.
1998	Alleghany Corporation	Chicago Title Corporation
1998	American Medical Security Services Group, Inc. (formerly United Wisconsin Services Inc.)	United Wisconsin Services Inc. (now Cobalt Corporation)
1998	Torchmark Corporation	Waddell & Reed Financial Inc
1998	Campbell Soup Company	Vlasic Foods International Inc.
1998	Ford Motor Co.	Associates First Capital Co
1998	The Limited, Inc.	Abercrombie & Fitch, Inc.
1998	WMS Industries Inc.	Midway Games Inc.

Date modified:

2017-04-24