Purchased a condo in 2011, lived in it until 2013 then converted it to a rental. Did not file a 45(2) election. Sold the property in 2017. What is the disposition value?

Since you did not file the 45(2) election, the cost of the property for tax purposes (ACB) will be the fair market value of the property at the time you converted it to a rental in 2013.

If your 2013 fair market value was $100,000, and you sold it in 2017 for $130,000 then your gross capital gain would be $30,000. (This example does not include any other costs or adjustments that may have been incurred between 2013 and 2017 which would have affected your actual ACB.)