shares: company spins off a section therefore new shares

joe sod

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Just wondering how i deal with a spin off when selling shares for tax purposes.

I bought share A for $70 in 2010 total cost about $17000

but in 2012 company spins off a section forming new company share C, total value now $6000, but value of share A is now $14000,

i presume capital gain is simply $14000 + $6000 - $17000 = $3000

but how do i deal with new company share C which i did not buy in tax return
 
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