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 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.

2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 |
2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998

2013

Original Corporation	Spin-Off Corporation
Class A (only) common Shares of Liberty Media Corporation	Liberty Spinco Inc.

2012

Original Corporation	Spin-Off Corporation
Class A (only) common shares of Nacco Industries, Inc.	Hyster-Yale Materials Handling, Inc.
MeadWestvaco Corporation	Monaco Spinco Inc.
Sara Lee Corporation	DE US Inc.
Kraft Foods Inc.	Kraft Foods Group Inc.
ConocoPhillips	Phillips 66

2011

Original Corporation	Spin-Off Corporation
Telecom Corporation of New Zealand Limited	Chorus Limited
ITT Corporation Inc	Xylem Inc
Beam Inc. (formerly Fortune Brands, Inc.)	Fortune Brands Home and Security, Inc.
The Williams Companies, Inc.	WPX Energy, Inc.
Marriott International, Inc.	Marriott Vacations Worldwide Corporation
Marathon Oil Corporation	Marathon Petroleum Corporation
Motorola Inc.	Motorola Mobility Holding Inc.

2010

Original Corporation	Spin-Off Corporation
General Growth Properties, Inc.	The Howard Hughes Corporation
CoreLogic Inc. (formely known as The First American Corporation)	First American Financial Corporation
Pharmaceutical Product Development, Inc.	Furiex Pharmaceuticals, Inc.
Questar Corporation	QEP Resources Inc.
Verizon Communications Inc	New Communications Holdings Inc
Vishay Intertechnology, Inc.	Vishay Precision Group, Inc.

2009

Original Corporation	Spin-Off Corporation
Pride International Inc. (PDE)	Seahawk Drilling inc. (Hawk)
Myriad Genetics, Inc.	Myriad Pharmaceuticals, Inc.
Cardinal Health Inc	CareFusion Corporation
Time Warner Inc	Time Warner Cable Inc
Time Warner Inc	AOL Inc

2008

Original Corporation	Spin-Off Corporation
The Brink'sCompany	Brink's Home Security Holdings, Inc.
Cypress Semiconductor Corporation	SunPower Corporation
IAC/InterActive Corp	Ticketmaster
IAC/InterActive Corp	Internal Leisure Group, Inc.
IAC/InterActive Corp	HSN, Inc.
IAC/InterActive Corp	Tree.com, Inc
FMC Technologies, Inc	John Bean Technologies, Corporation
Hill-Rom Holdings, Inc	Hillenbrand, Inc
Fidelity National Information Services, Inc.	Lender Processing Services, Inc.
The E.W. Scripps Company	Scripps Networks Interactive, Inc
Verizon Communications Inc	Northern New England Spinco Inc
Altria Group, Inc	Philip Morris International Inc

2007

Original Corporation	Spin-Off Corporation
APP Pharmaceutical, Inc	New Abraxis, Inc
Temple-Inland Inc.	Forestar Real Estate Group Inc. Guaranty Financial Group Inc.
NCR Corporation	Teradata Corporation
Synovus Financial Corp.	Total System Services, Inc
Peabody Energy Corporation	Patriot Coal Corporation
The Walt Disney Company	ABC Radio Holdings, Inc
American Standard Companies, Inc.	WABCO Holdings Inc.
Morgan Stanley	Discover Financial Services
Automatic Data Processing, Inc.	Broadridge Financial Solutions, Inc.
Duke Energy Corporation	Spectra Energy Corp
Altria Group, Inc	Kraft Foods Inc

2006

Original Corporation	Spin-Off Corporation
Fidelity National Financial, Inc	Fidelity National Title Group, Inc
Sally Beauty Holdings, Inc	Alberto-Culver Company
Alltel Corporation	Alltel Holding Corp.
Sara Lee Corporation	Hanesbrands Inc
Verizon Communications Inc.	Idearc Inc.
Cendant Corporation	Wyndham Worldwide Corporation
Cendant Corporation	Realogy Corporation
First Data Corporation	The Western Union Company
Sprint Nextel Corporation	Embarq Corporation
Wendy's International, Inc.	Tim Hortons Inc.

2005

Original Corporation	Spin-Off Corporation
Alloy, Inc.	dELiA*s, Inc
Liberty Media Corporation	Discovery Holding Company
American Express Company	Ameriprise Financial, Inc.

2004

Original Corporation	Spin-Off Corporation
Liberty Media Corporation	Liberty Media International, Inc.
Motorola, Inc.	Freescale Semiconductor, Inc.
Kimberly-Clark Corporation	Neenah Paper Inc.
Viad Corp	MoneyGram International, Inc.
E-Z-EM, Inc.	AngioDynamics, Inc.
Centex Corporation	Eagle Materials, Inc.
Abbott Laboratories	Hospira, Inc.

2003

Original Corporation	Spin-Off Corporation
Conexant Systems, Inc.	Mindspeed Technologies, Inc.
Three-Five Systems, Inc.	Brillian Corporation
Centex Corporation	Cavco Industries, Inc.
Astronics Corporation	MOD-PAC Corporation
palmOne Inc. (formerly Palm Inc.)	PalmSource Inc.
TMP Worldwide, Inc.	Hudson Highland Group, Inc.
Merck & Co., Inc.	Medco Health Solutions, Inc.

2002

Original Corporation	Spin-Off Corporation
Lucent Technologies, Inc.	Agere Systems, Inc.
Titan Corporation	SureBeam Corporation
AT&T Corp.	AT&T Broadband Corp.
H.J. Heinz Company	SKF Foods Inc.
Allergan, Inc.	Advanced Medical Optics, Inc.
Ambassadors International, Inc.	Ambassadors Group, Inc.
The Procter & Gamble Company	The Procter & Gamble Ohio Brands Company
Conexant Systems, Inc.	Washington Sub, Inc.
Citigroup, Inc.	Travelers Property Casualty Corp.
Milipore Corporation	Mykrolis Corporation

2001

Original Corporation	Spin-Off Corporation
Bristol-Myers Squibb Company	Zimmer Holdings, Inc.
Pitney Bowes Inc.	Imagistics International Inc.
AT & T Corporation	AT & T Wireless Services Inc.
Unitrin, Inc.	Curtiss-Wright Corporation
The Southern Company	Mirant Corporation
Ceridian Corporation (now Arbitron Inc.)	Ceridian Corporation
EMC Corporation	McData Corporation
National Data Corporation	Global Payments Inc.
The Williams Companies Inc	Williams Communications Group Inc.
FMC Corporation	FMC Technologies, Inc.

2000

Original Corporation	Spin-Off Corporation
IMS Health Incorporated	Synavant Inc.
Orckit Communications Ltd	Tioga Technologies Ltd.
3COM Corp.	Palm, Inc.
AMR Corp	Sabre Holdings Corp
Apogent Technologies, Inc. formerly Sybron International Corp)	Sybron Dental Specialties, Inc. (formerly SDS Holding Company)
Baxter International Inc.	Edwards Lifesciences Corporation
Deluxe Corporation	eFunds Corporation
Fluor Corporation (now Massey Energy Company)	Fluor Corporation
Ford Motor Co.	Visteon Corporation
Hewlett Packard	Agilent Inc
Kansas City Southern Industries Inc.	Stilwell Financial Inc.
Lucent Technologies Inc.	Avaya Inc.
Ralston Purina Company	Energizer Holdings Inc.
The St. JoeCompany	Florida East Cost Industries
Silicon Graphics Inc.	MIPS Technologies Inc.
Technology Solutions Company	eLoyalty Corporation
USBANCORP, Inc.(now AmeriServ Financial Inc.)	Three Rivers Bancorp
Weatherford International Inc.	Grant Pridco, Inc.

1999

Original Corporation	Spin-Off Corporation
RJR Acquisition Corp.	R.J. Reynolds Tobacco Holdings, Inc.
Active Biotech AB	Wilhelm Sonesson AB
HCA Inc.	LifePoint Hospitals, Inc.
HCA Inc.	Triad Hospitals, Inc.
Allegheny Technologies Inc.	Teledyne Technologies Inc.
Allegheny Technologies Inc.	Water Pik Technologies Inc.
Varian Associates, Inc.	Varian, Inc.
Varian Associates, Inc.	Varian Semiconductor Equipment Associates, Inc.
General Motors Corp.	Delphi Automotive Systems Corp
Graphic Packaging Corp.(formerly ACX Technologies)	Coors Tek, Inc.
IMS Health Corporation	Gartner Group, Inc.
Tenneco Inc.	Pactiv Corporation
The General Chemical Group	GenTek Inc.

1998

Original Corporation	Spin-Off Corporation
Alleghany Corporation	Chicago Title Corporation
American Medical Security Services Group, Inc. (formerly United Wisconsin Services Inc.)	United Wisconsin Services Inc. (now Cobalt Corporation)
Torchmark Corporation	Waddell & Reed Financial Inc
Campbell Soup Company	Vlasic Foods International Inc.
Ford Motor Co.	Associates First Capital Co
The Limited, Inc.	Abercrombie & Fitch, Inc.
WMS Industries Inc.	Midway Games Inc.