7 October 2020 APFF Financial Strategies and Instruments Roundtable Q. 3, 2020-0848761C6 F - Réorganisations de sociétés étrangères avec dérivation admissibles -- summary under Paragraph 86.1(2)(f)

After noting that its webpage listing “eligible distributions” previously had only provided one date for each distribution, being the date of approval by CRA, it stated:

For the 2020 and subsequent taxation years, there will be two columns on the CRA's website for the list of CRA-approved foreign corporate reorganizations with spin-offs, one column indicating the date the transaction was completed (the "date of transaction") and another column indicating the date the CRA confirmed that the transaction satisfied the requirements of section 86 (the "date of approval").

Changes to the CRA website were made on July 7, 2020.