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 (ARC) 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.
Date de transaction | Date d’approbation | Société initiale | Société ayant subi une réorganisation avec dérivation |
---|---|---|---|
01/04/2024 | 29/10/2024 | 3M Company | Solventum Corporation |
02/04/2024 | 09/10/2024 | General Electric Company (GE) maintenant appelée GE Aerospace | GE Vernova Inc. |
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 (maintenant appelée 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 (maintenant appelée 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., anciennement appelée 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 (maintenant appelée Raytheon Technologies Corporation) | Otis Worldwide Corporation |
03/04/2020 | 08/06/2020 | United Technologies Corporation (maintenant appelée Raytheon Technologies Corporation) | Carrier Global Corporation |
10/09/2019 | 04/06/2020 | EchoStar Corporation (Distribution admissible pour les détenteurs d'actions ordinaires de catégorie A qui ne détenaient pas d’actions ordinaires de catégorie B au moment de la distribution.) | EcoStar BSS Corporation |
01/10/2019 | 13/01/2020 | Nuance Communication, Inc. | Cerence, Inc. |
Année d’approbation | Société initiale | Société ayant subi une réorganisation avec dérivation |
---|---|---|
2019 | Honeywell International, Inc. | Garrett Motion Inc. |
2019 | KAR Auction Services, Inc. | IAA, Inc. (connu également sous le nom 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. (Distribution admissible seulement à l’égard des actions ordinaires de catégorie A) | 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 (seules les actions ordinaires Series A Liberty Ventures sont admissibles) | CommerceHub, Inc. (seulement pour les actionnaires qui ne détenaient pas, à la date de distribution, des actions ordinaires Series A ou Series B QVC Group) |
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 : Seules les actions ordinaires « Fidelity National Financial Ventures (FNFV) » sont admissibles. Ces actions sont admissibles seulement pour les actionnaires qui ne détiennent pas, à la date de distribution, d’actions ordinaires de « Fidelity National Financial (FNF) » |
2015 | HP Inc. (anciennement appelée Hewlett-Packard Company) | Hewlett Packard Enterprise Co. |
2015 | Archrock, Inc. (anciennement appelée Exterran Holdings, Inc.) | Exterran Corporation, Inc. |
2015 | JDS Uniphase Corporation (connu présentement sous le nom: 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 (anciennement appelée Energizer Holdings, Inc.) | Energizer Holdings, Inc. (anciennement appelée 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 : Distribution admissible que pour les détenteurs d'actions ordinaires de catégorie A et qui ne détenait aucune autre action ordinaire votante au moment de la 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 | Actions ordinaires Series A et Series C (seulement) de Liberty Media Corporation | Liberty Broadband Corporation |
2014 | Actions ordinaires Liberty Venture Series A (seulement) de Liberty Interactive Corporation | Liberty TripAdvisor Holdings, Inc. Note : Seulement pour les actionnaires qui ne détenaient pas, à la date de Distribution, des actions ordinaires Liberty Interactive Series A ou Liberty Interactive Series B |
2014 | Demand Media, Inc. | Rightside Group, Ltd. |
2014 | Occidental Petroleum Corporation | California Resources Corporation Seulement pour la distribution survenue le 30 novembre 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 | Actions ordinaires de catégorie A (seulement) de Liberty Media Corporation | Liberty Spinco Inc. |
2013 | PPG Industries, Inc. | Eagle Spinco, Inc. |
2012 | Tyco International Ltd. | Pentair Ltd. |
2012 | Actions ordinaires de catégorie A (seulement) de 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. (anciennement appelée 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. (anciennement appelée 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. (anciennement appelée 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 Sytems, Inc. | Washington Sub, Inc. |
2002 | Citigroup, Inc. | Travelers Property Casual Corp. |
2002 | Millipore 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 (devenue 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. (anciennement appelée Sybron International Corp.) |
Sybron Dental Specialties, Inc. (anciennement appelée SDS Holding Company) |
2000 | Baxter International Inc. | Edwards Lifesciences Corporation |
2000 | Deluxe Corporation | eFunds Corporation |
2000 | Fluor Corporation (devenue 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 Coast Industries |
2000 | Silicon Graphics Inc. | MIPS Technologies Inc. |
2000 | Technology Solutions Company | eLoyalty Corporation |
2000 | USBANCORP, Inc. (devenue 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. (anciennement appelée 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. (anciennement appelée United Wisconsin Services Inc.) |
United Wisconsin Services Inc. (devenue 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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