We went through this a couple of years ago as well. I think the value given in 2013 when Zenith Epigenetics Ltd was spun off of RVX they gave it a value of $.096 per share. The only ones that this affects are the U.S. Shareholders. CRA only cares that you use the same value when you sell these shares that you used when you acquired them. In my case I used a zero ACB. Just be consistent.
tada