Capital gains on UK inherited property

My brother, a Canadian citizen, resident in Canada has inherited a property in England. He plans to give it away.Will he be liable for captitaI gains tax in Canada? No liability will attach in England.    Kind regards   -----------------------------------------
david ingram replies:

This is a three month old question which was put aside to answer and then lost due to the death of my good friend. 

If your brother gives the property away right away so that there is no increase in value, there is no capital gains tax to pay in Canada.  On the other hand if it went yup 5000 between inheritance and gift, he would have to pay tax to Canada on one half of the gain.  The calculation would be on schedule 3 and the result would go on line 127 of the return. �