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.
| Date of transaction | Date of approval | Original corporation | Spin-Off corporation |
|---|---|---|---|
| 16/10/2023 | 11/06/2024 | NCR Voyix | NCR Atleos |
| 01/12/2023 | 28/12/2023 | Worthington Industries, Inc. | Worthington Steel, Inc. |
| 02/10/2023 | 28/12/2023 | Kellogg Company (now named Kellanova) | WK Kellogg Co |
| 30/09/2023 | 06/12/2023 | Aramark Services, Inc. | Vestis Corporation |
| 03/07/2023 | 06/12/2023 | BorgWarner Inc. | PHINIA Inc. |
| 30/06/2023 | 04/12/2023 | Laboratory Corporation of America Holdings Inc. | Fortrea Holdings Inc. |
| 30/09/2023 | 14/11/2023 | Danahar Corporation | Veralto Corporation |
| 14/03/2023 | 14/09/2023 | Inpixon | CX App Holding Corp. |
| 31/05/2023 | 28/08/2023 | MDU Resources Group Inc. | Knife River Holding Company |
| 07/10/2022 | 20/06/2023 | LGL Group, Inc. | M-tron Industries, Inc. |
| 13/01/2023 | 01/06/2023 | Jefferies Financial Group Inc. | Vitesse Energy, Inc. |
| 03/01/2023 | 30/05/2023 | General Electric Company | GE HealthCare Technologies Inc. |
| 01/11/2022 | 08/02/2023 | XPO Logistics, Inc. | RXO, Inc |
| 01/08/2022 | 26/10/2022 | Fortress Transportation and Infrastructure Investors LLC | FTAI Infrastructure Inc. |
| 01/04/2022 | 26/10/2022 | Becton, Dickinson and Company | Embecta Corporation |
| 10/03/2022 | 22/09/2022 | Post Holdings, Inc. | BellRing Brands, Inc. |
| 01/03/2022 | 18/07/2022 | Zimmer Biomet Holdings, Inc. | ZimVie Inc. |
| 04/04/2022 | 14/07/2022 | Colfax Corporation (now named Enovis corporation) | ESAB Corporation |
| 08/04/2022 | 23/06/2022 | AT & T Inc. | Warner Bros. Discovery, Inc. |
| 01/02/2022 | 20/04/2022 | Exelon Corporation | Constellation Energy Corporation |
| 01/11/2021 | 12/04/2022 | Dell Technologies Inc. | VMware Inc. |
| 03/11/2021 | 04/04/2022 | International Business Machines Corporation | Kyndryl Holdings, Inc. |
| 05/11/2021 | 29/03/2022 | Alliance Data Systems Corporation | Loyalty Ventures Inc. |
| 19/07/2021 | 31/01/2022 | SolarWinds Inc. | N-Able Inc. |
| 02/08/2021 | 26/01/2022 | Bath & Body Works, Inc. | Victoria's Secret & Co. |
| 02/08/2021 | 26/11/2021 | XPO Logistics, Inc. | GXO Logistics, Inc. |
| 01/07/2021 | 23/11/2021 | DTE Energy Company | DT Midstream, Inc. |
| 02/06/2021 | 05/11/2021 | Merck & Co | Organon & Co |
| 16/11/2020 | 18/03/2021 | Pfizer Inc. | Viatris Inc., formerly known as Upjohn Inc. |
| 01/12/2020 | 23/02/2021 | SYNNEX Corporation | Concentrix Corporation |
| 09/10/2020 | 25/01/2021 | Fortive Corporation | Vontier Corporation |
| 01/04/2020 | 22/09/2020 | Howmet Aerospace, Inc. | Arconic Corporation |
| 24/08/2020 | 09/09/2020 | Smith & Wesson Brands, Inc. | American Outdoor Brands, Inc. |
| 03/04/2020 | 08/06/2020 | United Technologies Corporation (now named Raytheon Technologies Corporation) | Otis Worldwide Corporation |
| 03/04/2020 | 08/06/2020 | United Technologies Corporation (now named Raytheon Technologies Corporation) | Carrier Global Corporation |
| 10/09/2019 | 04/06/2020 | EchoStar Corporation (Note: Eligible distribution for holders of Class A common shares who did not hold Class B common shares at the time of the distribution.) | EchoStar BSS Corporation |
| 01/10/2019 | 13/01/2020 | Nuance Communication, Inc. | Cerence, Inc. |
| Year of approval | Original Corporation | Spin-Off Corporation |
|---|---|---|
| 2019 | Honeywell International, Inc. | Garrett Motion Inc. |
| 2019 | KAR Auction Services, Inc. | IAA, Inc. (also known as Insurance Auto Auctions Inc.) |
| 2019 | V.F. Corporation | Kontoor Brands, Inc. |
| 2019 | DuPont de Nemours, Inc. | Corteva, Inc. |
| 2019 | Ironwood Pharmaceuticals, Inc. | Cyclerion Therapeutics, Inc. |
| 2019 | FMC Corporation Inc. | Livent Corporation Inc. |
| 2019 | Henry Schein Inc. | Covetrus Inc. |
| 2019 | DowDuPont Inc. | Dow Inc. |
| 2018 | Honeywell International Inc. | Resideo Technologies, Inc. |
| 2018 | Trinity Industries Inc. | Arcosa Inc. |
| 2018 | DXC Technology Company | Perspecta Inc. |
| 2018 | ServiceMaster Global Holdings, Inc. | frontdoor, Inc. |
| 2018 | Wyndham Destinations, Inc. | Wyndham Hotels & Resorts, Inc. |
| 2018 | Dover Corporation | Apergy Corporation |
| 2017 | Liberty Global, Plc. | Liberty Latin America Ltd. |
| 2017 | Fidelity National Financial, Inc. | New BKH Corp. |
| 2017 | NACCO Industries, Inc.(eligible distribution with respect to the Class A Common Stock only) | Hamilton Beach Brands Holding Company |
| 2017 | Hewlett Packard Enterprise Co. | Seattle SpinCo, Inc. |
| 2017 | Ashland Global Holdings, Inc. | Valvoline, Inc. |
| 2017 | MetLife, Inc. | Brighthouse Financial, Inc. |
| 2017 | Hewlett Packard Enterprise Corporation | Everett SpinCo |
| 2017 | Biogen Inc. | Bioverativ Inc. |
| 2017 | Hilton Worldwide Holdings Inc. | Hilton Grand Vacations Inc. |
| 2017 | Hilton Worldwide Holdings Inc. | Park, Hotels & Resorts Inc. |
| 2017 | Varian Medical Systems Inc. | Varex Imaging Corporation |
| 2016 | Honeywell International, Inc. | AdvanSix Inc. |
| 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 | BHP Billiton Limited | South32 Limited |
| 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. |
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