tax questions if you can help

Hi All

Just asking for some tax q's this FYR as I sold earlier this year.

With that cash payout we received from the Sch of Arrangement, is that included as net income for this year or a Capital Gain?

To work out the Capital Gain/Loss... is the cost of the shares based on the price we received the TSX shares or back from when we purchased them as PMH shares?

Thanks!