Donna has 1,000 shares in a Canadian public company that are worth $100,000 and pay a dividend of $5,000 each year. Her adjusted cost base on these shares is $70,000. She is already in the top tax bracket. For estate planning purposes she is proposing to give the shares to her 25-year-old daughter, but she would like your advice, as her personal tax planner, before she makes a decision. Kindly advise her on the tax implications of her proposal. [Where applicable, show your calculation to support your answer]