A snippet from the prospectus which deals with how to allocate the $0.70 unit price between the ACB of the share and warrant. They are suggesting an ACB of $0.476 for the share and $0.224 for the warrant.

"The total purchase price of the Underlying Securities to a Canadian Holder must be allocated on a reasonable basis between the SR Share and the one Warrant to determine the cost of each for purposes of the Tax Act. The Company will also be required to allocate the amount received between the SR Share and the Warrant. For its purposes, the Company intends to allocate $0.476 of the Offering Price as consideration for the issue of each SR Share and $0.224 of the Offering Price for the issue of each Warrant. Although the Company believes that its allocation is reasonable, it is not binding on the CRA or the Canadian Holder."