I also called CRA and they told me that if the transaction in your brokerage account is marked as a "disposition" and you have a gain then you will have to report a capital gain. I explained my position as I have a disposition and an acquisition at the same moment and for the same price to which he said CRA MAY make a concession for the transaction because there was no actual sale. He gave me an email address and told me to explain my situation and CRA may permit shareholders to defer taxes until an actual sale is made. I've written to them already and will report back once I hear what they have to say.