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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.
2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998
| Original Corporation | Spin-Off Corporation |
|---|---|
| 2006 | |
| 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. (formerly 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 Systems, Inc. | Washington Sub, Inc. |
| Citigroup, Inc. | Travelers Property Casualty Corp. |
| Milipore 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 (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. |
| 2000 | |
| 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. |
| 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.(formerly 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. (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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Date modified: 2006-11-28 |
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