Transferring second property to a daughter

My question is: Canadian-specific

QUESTION: To transfer a second home in Ontario (unoccupied) to a daughter
from a parent -
is capital gains paid?

david ingram replies:

You have the option of claiming either your primary home or a secondary
(usually recreational) property as your tax free principal residence.

It is quite common here in BC for someone to claim their Whistler condo or
Saltspring Island summer home as their tax free residence and electing
to pay tax on their home in another part of the province that has not had
the same growth.

In general, though, you will have to pay capital gains tax on the gift of a
second home to a daughter.