但在王太太去世 的当年，其拥有的一半的物业将被视同卖出，即王太太将为这部分资本增值付税。 --这是错的。去世的人，自主房增值部分仍然免税
https://www.nbc.ca/personal/advice/succession/canada-estate-taxes.html
The capital gain, or profit, on the deceased's principal residence is not taxable. If the deceased had more than one residence, a calculation can be performed to determine the capital gain on each residence and then the option that involves lower taxes can be selected.
在加拿大这样转移房产等于让税务局狠罚