It is a complicated issue. Here they require a time stamp with value as of Dec 31st. The problem is that the value value Jan 1st could be 50% less!
Here in Switzerland we don't pay any Capital Gains taxes but there is a wealth tax on any value over Frs 300,000. I'm not looking forward to working through this problem but I will be speaking to my accountant here in Switzerland to try and work through this in least painful way.
You could be a very valuable resource and reference point for Canadian Steemers and Crypto enthusiasts.
I will be back with more information over the next few months.