Protect Family Giving from Taxes is an inititiative to prevent government from taxing gifts from one family member to another member of the same family. (commonsensefororegon.org)
The Canada Revenue Agency does not tax gifted money. (moneysense.ca)
As for how the «gift» of real estate is structured, some parents buy it as a gift for their children and take advantage of tax gift exclusions, others buy it as an investment property and retain ownership, and some are buying it through a family trust or joint ownership. (realtormag.realtor.org)