The real redist story for MSCAL.OCX seems a little murky.
The Nays
There are MS KB articles for at least Office 97, Office 2000 and Office 2002/XP that clearly say this OCX requires an Office Developer Edition license.
And the VB6 Redist.txt file does not list MSCAL.OCX for either limited or extended redistribution.
The Yeas
The VS 6.0 Professional and Enterprise installation CDs (and probably standalone VB6 Pro & Ent CDs) and their install process include an Office 97 version (8.0.0.5007) of MSCAL.OCX.
Furthermore there is even a KB article providing PDW packaging assistance for VB6 programs using that version of MSCAL.OCX (a "how to fix the buggy MSCAL.DEP file which has the wrong version numbers in it and tries to register it incorrectly" article).
And even another KB article on getting the O97 version to install into Win2K when installing VS/VB 6.
But Another Nay
The Microsoft-supplied standard VB6 component merge modules for use in building Windows Installer packages do not include MSCAL.OCX of any version.
What To Do?
Well, if possible don't use any version of MSCAL.OCX at all. After all it isn't listed in Redist.txt at all and the explicit KB articles say "no way." Perhaps Kal can help you there.
Or maybe you want to take a chance. Then you should only package the 8.0.0.5007 version from the CDs (which installs into System32/SysWOW64). The best way to make this happen if you have a later version of Office on your dev machine is to copy the 8.0.0.5007 copy into:
C:\Program Files\Microsoft Visual Studio\VB98\Wizards\PDWizard\Redist
or
C:\Program Files (x86)\Microsoft Visual Studio\VB98\Wizards\PDWizard\Redist
or wherever your PDW's Redist folder has been installed to.
This will at least cause the PDW to use the version from the VS/VB6 CDs instead of a later version that may currently be registered on your machine. If using another packaging technology you'll have to take explicit steps to package this O97 version.
But will your program still work right when installed on a system with Office 2000, 2002, 2003, 2007, 2010, etc? [A proper installer will skip it if a new version is already installed and registered.]
My Conclusion
Where I come down on this personally is that there are far more strikes against using this control library than for using it. I've only listed a few of the pros and cons that I can still find easily. There is a wide general consensus that you can't redist and shouldn't use MSCAL.OCX in a VB6 program. If asked directly, Microsoft would probably say the same thing.
But I'm no longer as sure.
All I can say for certain is that nothing after the version 8.0.0.5007 is safe to deploy (if indeed that version is either).