That's exactly what I did. My $8,405 translates to a cost of 11.65 for the 634 K shares and 3.572 for the 285 warrants. I ratioed the 8,405 into the two costs by using Revenue Canada's bulletin listing the price of Kinross shares effective the day they announced the deal as $15.70 a share. CRA's values for "tax purposes" is $13.80 for the shares and $1.90 for the warrants. I'll keep this for the day I sell the shares to report on my tax form that year. In the meantime my broker filed for the tax deferral. As far as my actual "cost" for my record keeping is concerned I used the 13.80 and 1.90 to arrive at the ratios to translate "my cost" - 87.87% and 12.12%. I obviously can't use the $15.70 as my cost.