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.

2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 |
2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998


Original Corporation Spin-Off Corporation
Masco Corporation TopBuild Corp.
Windstream Holdings, inc. Communications Sales & Leasing, inc.
PPL Corporation Talen Energy Holdings, Inc.
The Babcock and Wilcox Company Babcock & Wilcox Enterprises, Inc.
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.
eBay Inc. Paypal Holdings inc.
E.I. du Pont de Nemours and Company The Chemours Company
Graham Holdings Company Cable One inc
Barnes and Noble, inc. Barnes and Noble Education, inc.


Original Corporation Spin-Off Corporation
Kimball International, inc. Kimball Electronics, inc.
Series A and Series C (only) common shares of Liberty Media Corporation Liberty Broadband Corporation
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.
Demand Media, Inc. Rightside Group, Ltd.
Occidental Petroleum Corporation

California Resources Corporation
Only for the distribution that occurred on November 30, 2014.
Kimberly-Clark Corporation Halyard Health Inc
Agilent Technologies inc. Keysight Technologies inc.
Chesapeake Energy Corporation Seventy Seven Energy Corporation
Oil States International Inc. Civeo Corporation
Automatic Data Processing, Inc. CDK Global, Inc.
Simon Property Group, Inc. Washington Prime Group Inc.
National Oilwell Varco Inc. NOW Inc.
Dover Corporation Knowles Corporation
Time Warner inc. Time inc.
ONEOK, Inc. ONE Gas, Inc.
Sears Holdings Corporation Lands' End, Inc.
Rayonier Inc. Rayonier Advanced Materials Inc.


Original Corporation Spin-Off Corporation
Brambles Limited Recall Holdings Limited
Siemens AG OSRAM Licht AG
Penn National Gaming, Inc. Gaming and Leisure Properties Inc.
Leucadia National Corporation Crimson Wine Group, Ltd
Murphy Oil Corporation Murphy USA Inc.
News Corporation Inc New NewsCorp Inc
Dean Foods Company The WhiteWave Foods Company
Valero Energy Corporation CST Brands, Inc.
Abbott Laboratories. AbbVie Inc.
Class A (only) common Shares of Liberty Media Corporation Liberty Spinco Inc.
PPG Industries, Inc. Eagle Spinco, Inc.


Original Corporation Spin-Off Corporation
Tyco International Ltd. Pentair Ltd.
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


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.


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.


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


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


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


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.


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


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.


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.


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


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.


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.


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.


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.
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