NBB - The most recent Fair Value released by Zenith last week for January 31, 2019 is $0.725 USD/share. Notice that this is FV, not market value. The company states that this value should only be used for financial statements. CRA wants fair market value used which is hard to establish when the stock does not trade on an exchange. FV of non-trading stocks are notoriously lower than FMV. There are other places in the financial statements to make up the difference. Use of the FV number for a transfer is to be worked out between you and your brokerage and eventually the CRA.