Are funds transferred from overseas account by a friend to my account for helping me with a down payment of property in Canada taxable?

Hi!... Is there any tax implication on any funds of $100K transferred from an overseas account by a friend to myself in Canada for helping me pay a down payment on property? The amount transferred is only to help me with my down payment and Also i have no income or property overseas generating any income. These funds are also not related to any capital gains transactions. The funds are transferred from my friend's NRE account in India to my account in Canada. Would there be any tax implication. Do i have to report the amount received to CRA?