RE:RE:Here is a little blurb on the gift tax, an important With the current share price you would have a loss, so no tax. However if you sold the stock n it was in a non-registered account you would have a capital gains loss to use against any gain during the year of the sale as well as any gain going back 6 years, as well the loss can be carried forward indefinitely. Of course I'm saying if you are Canadian Taxpayer!!! BTW there are no taxes to be paid on gifts recorded as such. UNKLAL