They'll use the amount you paid for the item at the time of purchase (which would probably be less than a comparable item at current market value). (homebuyinginstitute.com)
It's important to review your policy, what it covers, and whether it is enough to cover rebuilding your home at current market value. (trustedchoice.com)
When you contribute in - kind to the RRSP, from an income tax perspective, you are deemed to have sold the stock at the current market value. (canadiancapitalist.com)