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Réorganisations de société étrangère avec dérivation admissibles
Comment puis-je savoir si je peux exercer un choix à l'égard d'une réorganisation de société étrangère avec dérivation?
Les sociétés suivantes ont autorisé l'Agence du revenu du Canada (ADRC) à publier que leurs actions de distribution remplissent les conditions de l'article 86.1. Pour les sociétés ayant effectué ou subi une réorganisation avec dérivation qui ne figurent pas dans la liste, il faut communiquer avec la société qui a distribué les actions de distribution (directement ou par l'entremise d'un courtier) pour déterminer si les actions répondent aux critères d'admissibilité pour l'exercice du choix permettant le report d'impôt.
2011 | 2010 | 2009 | 2008 |2007 | 2006 | 2005 |
2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998
| Société initiale | Société ayant subi une réorganisation avec dérivation |
|---|---|
| 2011 | |
| ITT Corporation Inc | Exelis Inc |
| ITT Corporation Inc | Xylem Inc |
| Beam Inc. (anciennement appelée 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 | |
| General Growth Properties, Inc. | The Howard Hughes Corporation |
| CoreLogic Inc. (anciennement appelée 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| Alloy, Inc. | dELiA*s, Inc |
| Liberty Media Corporation | Discovery Holding Company |
| American Express Company | Ameriprise Financial, Inc. |
| 2004 | |
| 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 | |
| Conexant Systems, Inc. | Mindspeed Technologies, Inc. |
| Three-Five Systems, Inc. | Brillian Corporation |
| Centex Corporation | Cavco Industries, Inc. |
| Astronics Corporation | MOD-PAC Corporation |
| palmOne Inc. (anciennement appelée Palm Inc.) |
PalmSource Inc. |
| TMP Worldwide, Inc. | Hudson Highland Group, Inc. |
| Merck & Co., Inc. | Medco Health Solutions, Inc. |
| 2002 | |
| 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 Sytems, Inc. | Washington Sub, Inc. |
| Citigroup, Inc. | Travelers Property Casual Corp. |
| Millipore Corporation | Mykrolis Corporation |
| 2001 | |
| 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 (devenue 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 | |
| IMS Health Incorporated | Synavant Inc. |
| Orckit Communications Ltd | Tioga Technologies Ltd. |
| 3COM Corp. | Palm, Inc. |
| AMR Corp. | Sabre Holdings Corp. |
| Apogent Technologies, Inc. (anciennement appelée Sybron International Corp.) |
Sybron Dental Specialties, Inc. (anciennement appelée SDS Holding Company) |
| Baxter International Inc. | Edwards Lifesciences Corporation |
| Deluxe Corporation | eFunds Corporation |
| Fluor Corporation (devenue 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 Coast Industries |
| Silicon Graphics Inc. | MIPS Technologies Inc. |
| Technology Solutions Company | eLoyalty Corporation |
| USBANCORP, Inc. (devenue AmeriServ Financial Inc.) | Three Rivers Bancorp |
| Weatherford International Inc. | Grant Pridco, Inc. |
| 1999 | |
| 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. (anciennement appelée ACX Technologies) | Coors Tek, Inc. |
| IMS Health Corporation | Gartner Group, Inc. |
| Tenneco Inc. | Pactiv Corporation |
| The General Chemical Group | GenTek Inc. |
| 1998 | |
| Alleghany Corporation | Chicago Title Corporation |
| American Medical Security Services Group, Inc. (anciennement appelée United Wisconsin Services Inc.) |
United Wisconsin Services Inc. (devenue 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. |
