Transat A.T. Inc., Canada's biggest tour operator, may return cash to shareholders or consider acquisitions as soon as the end of 2014 as a two-year-old turnaround plan starts paying off, its top executives said. The shares have surged 84 percent this year amid optimism over a profit rebound, while an index of small-capitalization Canadian stocks fell 1.8 percent. Montreal-based Transat said last month that fiscal third-quarter earnings more than doubled to C$30.8 million ($29.7 million), beating analysts' estimates.