So the question becomes based on their individual and personal tax situation what is the estimated tax burden they'd save? 

Tax-Free Exchanges: While 1031 exchanges aren't available to SDIRAs, the tax deferral within the account means you can sell property and reinvest proceeds into new opportunities without immediate tax consequences.

If the rental is in Alberta, here's the info from the government webpage. 

Consult your local CPA to calculate accurately and minimize your tax liability.

This is tax free. 

They're already being sued and investigated by the government.

It is my understanding that the new owner will have the house at the cost basis of my purchase price, for calculating capital gains taxes or depreciation.For gift tax purposes for you - FMV.For capital gain tax purposes for the recipient - your original basis/purchase price 

I am looking to purchase real estate for both investment purpose as well as to offset as much tax liability as possible. 

We are now married and I expect we'll file our 2024 taxes jointly.

You will want to fully understand the tax reporting burden you will face.