Getting a gift or donation from a mother who live abroad

[Alww]

I'm a canadian citizen that was born abroad.
My mother still leave overseas, and she is getting old, and want to donate or give as a gift some money that she have in USA to myself. She is not a USA citizen.
What's the taxes implications? Does it make any difference that the money is not in Canada?
Thank you for you help.

 

[torontosm]

I'm a canadian citizen that was born abroad.
My mother still leave overseas, and she is getting old, and want to donate or give as a gift some money that she have in USA to myself. She is not a USA citizen.
What's the taxes implications? Does it make any difference that the money is not in Canada?
Thank you for you help.

Generally, gifts are not taxable in Canada so you should be fine. There are a few exceptions, but I don't see that applying in your case.

Also, it doesn't make any difference where the money is, so long as you are a resident of Canada for tax purposes.

 

[Alww]

Thank you for your reply, so all I have to do is get a paper from the bank showing the date of the transfer (donation), put this paper with my incontax, and the following year pay the taxes on the interest, right?