The New York Stock Exchange hereby notifies the SEC of its
 intention to remove the entire class of the stated
securities from listing and registration on the Exchange
at the opening of business on October 8, 2009, pursuant
 to the provisions of Rule 12d2-2 (a).

[ X ] 17 CFR 240.12d2-2(a)(3) That on September 28, 2009
the instruments representing the securities comprising the
entire class of this security came to evidence, by operation
 of law or otherwise, other securities in substitution
therefore and represent no other right except, if such be the
fact, the right to receive an immediate cash payment.

Pursuant to the change in country of incorporation, which
became effective before the opening of business September 28,
2009, each Share of Tim Hortons Inc. (incorporated in Delaware)
 will be entitled to the right to receive one (1) Common Share
of Tim Hortons Inc. (incorporated in Ontario, Canada) on a
share for share basis.

The Exchange also notifies the Securities and Exchange
Commission that as a result of the above indicated conditions
this security was suspended from trading on September 28, 2009.