I am going to land in Canada next month. I have some long and medium term investments in property and shares etc. I understand a landed immigrant is deemed to have disposed of his property/assets immediately prior to landing and to have acquired the same at the fair market value on the day of landing. My question is if someone does not have the fair market valuation of his investments and property (eg. real estate) available at the time of landing, can he/she produce it at a later date ? When exactly is it needed ? Furthermore, if the valuation date does not exactly coincide with the landing date, does it matter ? How much margin is allowed in such cases ?