Canadian non resident and/or transfer taxes loopholes?

[Gennadiy Sonis]

Any takers to help regarding this Canadian tax law question?

I apologize in advance if posted in the wrong category..

As American Citizens (non Canada residents) A couple owned a property in Vancouver.

The husband died and the wife now has a $70,000+ tax bill even though she isn't selling the property and will just continue holding and renting it out as they have done for over a decade.

I believe this is something to do with form T2062?

Applying for residency and moving to Canada isn't an option even temporarily.

Are there any loopholes or other tricks people have successfully executed to reduce or completely avoid this tax LEGALLY?

I am looking to hear any advice. Anything including paying this fee and then somehow using that as a deduction on taxes (Canadian or U.S.) or anything really that anyone has done.

PS: this is not about getting out of taxes!

I just don't believe its fair to pay a transfer tax when nothing is being sold, inherited, or xferred. The wife is keeping what her and the husband owned together. Feel free to school me on this otherwise as my knowledge on Canadian real estate and real estate law is slim to none.

Please and Thank You.