There are several factors that determine Canadian gift tax. If the receiver of the gift is a charitable organization that's a factor. Also if the gift is land that's a determining factor in Canadian gift tax. The gift tax also depends on if it's personal property or business property. If the giver is deceased, the year that the donor expired is taken into consideration when determining the
. gift tax. For more information on Canadian gift tax check out http://www.economywatch.com/tax/canada/gift-tax.html.