My mom received her pr card in 2012 and so far has spent only 2 months in Canada. Planning to come to Canada in Sept . Had to stay back for personal reasons as my dad passed away.
My mom wants to transfer / gift some money to my
Your mom doesn't seem to have a valid PR card and must get a PRTD (H&C) in order to get flight to Canada. Whether she can get it, depends on situation.