Do I pay transfer tax on a gift of property to a family member in New Brunswick?

This answer covers the law of New Brunswick.

Yes, in most cases the tax still applies, and it is based on the higher of the price paid and the assessed value, so a gift is not taxed at zero. For deeds tendered on or after April 1, 2016, the Real Property Transfer Tax Act sets the tax at 1% of the greater of the consideration or the assessed value. A price below assessment does not lower the tax.

For example, a home with an assessed value of $250,000 transferred for $200,000 is taxed on $250,000, which is $2,500. The person who tenders the deed pays, and the tax must be paid before the deed is registered. Exemptions exist, such as certain transfers from estates to beneficiaries or heirs, wills, and transfers to registered charities, but the Act has no first-time buyer exemption. When only a share is transferred, that share's percentage is applied to the assessed value.

A family tie is not among the exemptions listed, so do not assume a gift between relatives is exempt. Whether an exemption fits your situation depends on the exact instrument, so confirm it with a lawyer before you sign or register anything.