There are no estate or gift taxes in Canada
There are no estate or gift taxes in Canada, so gifts may be given with no tax implications. The attribution rules may, however, apply in certain circumstances to cause the income to be taxed in the hands of the gift giver. A taxable capital gain can also arise on a gift.
Gift Tax on lottery winnings
If a relative wins a lottery and decides to share the winnings with his family, the person who receives the gift from the family member will not have to pay tax on what he receives since there is no gift tax in Canada. Any amounts arising from any source, including lottery winnings, can be gifted to any person without Canadian tax implications.
Employers are allowed to give two non-cash gifts a year to employees
The income tax department (CRA)’s policy is that employers are allowed to give two non-cash gifts a year to employees without the employee having to include the gifts in income for Canadian income tax purposes provided that the gifts total less than $500.
"This article provides information of a general nature only. It may no longer be current. It does not provide legal advice nor should it be relied upon. If you have specific legal questions you should consult a lawyer."