No automatic tax conclusion should be drawn from that label. Assess the actual transaction under the relevant tax rules separately from immigration eligibility.
Keep two different assessments distinct
Gold Card still requires the appropriate EB-1 or EB-2 eligibility, admissibility and visa availability. A tax estimate cannot establish those conditions, and the immigration program’s payment terminology does not by itself decide a Canadian or U.S. tax claim.
Under the official framework and Executive Order 14351, the qualifying gift is treated as evidence relevant to the specified EB-1 or EB-2 basis; an applicant must still be eligible for lawful permanent residence, admissible to the United States and have a visa available. Vetting is described as a background review, and any immigrant must also satisfy the general admissibility grounds in the immigration statute, which cover criminal history, prior immigration violations, health and security matters. An initial review yields an official-source snapshot bearing its retrieval date, a person-by-person eligibility and payment worksheet, and a list of records likely to be requested during vetting and later immigrant processing. Published corporate transfer terms allow the existing gift contribution to support another employee under the programme’s process, but the replacement still needs a new background review and the required legal eligibility.