If the Account has funds that originally were $100,000 CAD even before you immigrated to Canada, then any money you transfer to your Canadian Bank is considered income. You also should file a T1135 for your foreign income if the cost of the property is $100,000 CAD in total.
Check the CRA link:
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-mo...
I hope this information was helpful
