I agree with both replies above: Gifts are not taxed in Canada (unless under specific cirumstances for example gift shares to your kid who sell them so that you don't have to pay your high tax rate on the gain), therefore in such a case, you will not incurr any taxes on the $10,000.
Assuming your mother is not a resident of Canada, she will not pay taxes on that sale in Canada. If your mother is a resident of Canada for tax purposes, she will have to pay taxes on the sale, you will want to look at the rules with the country the sale occured in to determine if the taxes paid in that country will reduce the taxes owed in Canada.