retnal home in Canada

[kerry]

I have a rental home in Canada. and I report non-resident income to Revenue Canada for this rental every year since we move to US. My plan is that I will send my kids back to Canada and study college ( if they listen to my suggestion), due to the tuition is cheaper there. my questions are
1) once my kids accept by college in Canada, how do I report to revenue Canada that this home is no longer for rental, but my kid will use it. do I just simply change all Utilities bills back to my name or what step I should plan ?
2) if all things are going fine, I plan to switch home title to my adult kid once they finish the college in Canada, and I will retire back to Canada. Does Canada have any gift tax ? all of my family are Canada citizens but have green cards. Do I have to move back to Canada and declare myself as tax resident of Canada first ( from US), then, I can transfer home to my kids or. what tax consequence I will face for us tax if I still keep my green card.
thank you.

[nelsona]

1) if no rent is paid, then it become a cottage,subject to cap gains when you sell.
2) canada dorsn't have gift tax, but US does, and moving back to Canada won't remove this.