zfx and oxr merger, page-5

Gain on ZFX (hopefully you did)
Your cost base (and acquisition date) of your new OXR shares is exactly equal to you orignal parcel of ZFX shares. (This would include your original brokerage of ZFX)

Loss on ZFX (being the value of OXR shares at the implementation date is less than your original cost base of ZFX)
You cant rollover, hence you take the capital loss and your new cost base is equal to the value of the OXR shares recieved on the implementation date.