If you paid $8405. for 2,000 Aru & you still own the resulting K stock & wts. going into 2009 then you need to calculate your adj. cost base so the new cost of your K stock when added to the new cost of your K wts. totals $8,405. If you sell either in the future you then will calculate your profit or loss for tax purposes. I doubt you will have a problem not filing the tax deferral forms. IMO Don't put it on your tax return until the year you sell it.