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  5. TOI: I am a long time holder of CSU and received a small amount of Topicus shares when they were spun off a few years ago. [Topicus.com Inc.]
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Q: I am a long time holder of CSU and received a small amount of Topicus shares when they were spun off a few years ago. I am planning to seek the shares as they make up a very small part of my portfolio.
How is the cost base calculated for these shares? Is it based on my CSU cost base? My brokerage account shows a cost of zero which doesn’t seem right.
Thanks
Asked by David on January 12, 2026
5i Research Answer:

The cost base (adjusted cost base or ACB for Canadian tax purposes) of the Topicus.com Inc. (TOI) shares received in the Constellation Software spin-out on January 5, 2021, is generally considered to be nominal (essentially zero) for the initial common shares received. The value was primarily ascribed to the preferred shares issued to Constellation Software at the time of the spin-out, leaving the common shares essentially at zero for ACB purposes.