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 2020 to the current year
Date of transaction Date of approval Original corporation Spin-Off corporation
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.


Spin-offs that have been approved by the CRA from 2019-1998
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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