It is SO satisfying to do a little searching and find what you think is the information someone is looking for....hope I've done it THIS time. I've included the first paragraph, but there is more to the article on this link. http://blog.firstreference.com/2011/10/20/cic-finally-allows-recaptured-time-for-intracompany-transferees/
On September 19, 2011, Citizenship and Immigration Canada (CIC) published Operational Bulletin 346, which authorized the recapture of unused time that would otherwise count against the time limits that are normally imposed on intracompany transferees (ICT). According to Section 5.31 of the Temporary Foreign Worker Guidelines (which describes C12 intracompany transferees) and Appendix G (which describes NAFTA intracompany transferees), executive and managerial intracompany transferees are limited to a maximum stay of seven years and specialized knowledge intracompany transferees are limited to a maximum stay of five years; this parallels the time limits imposed on L-1A (executive and managerial) and L-1B (specialized knowledge) non-immigrants in the United States. Once the limit has been reached, the foreign national must complete one year of full-time employment with the multinational organization outside of Canada before becoming eligible for a new seven- or five-year limit.