According to Canada Revenue Agency (CRA), 

At the time you give the gift, depending on the type of property you give, you are considered to receive an amount equal to one of the following:

• the undepreciated capital cost for depreciable property
• the adjusted cost base for other types of capital property

Your spouse or common-law partner, or the trust for your spouse or common-law partner or for yourself, is considered to have bought the capital property for the same amount that you are considered to have sold it for.

For more information about you can visit the following links: 

Transfers of property to your spouse or common-law partner or to a trust for your spouse or common-l... 

Can I Split My Capital Gain With My Spouse? 

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