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Capital Gains on rec property in Alberta - THREE Valuation Days

n 1951 my mother-in-law was given a recreational property in Alberta. It has increased about $ 135,000 in value. In 1994 mother put the property in joint tenancy with one of two daughters. When mother passes (soon), I understand she is deemed to have sold the property to her daughter for full market value. Can your office help me with the capital gains tax preparation for mother's estate? Thanks.