Gift of Stock from USA to Canada

[Dave777]

I'm a US Citizen (Canadian Citizen too) living 100% in California, US.

I want to gift appreciated publicly traded stock to my Canadian brother who is living 100% in Canada and has no ties to USA.

1. What stock value do I use to determine the value of my gift to him?
2. Do I pay capital gains on the stock even if I don't sell the stocks?
3. What cost basis does my Canadian brother use with CRA?

Thanks!