Refund and gift tax?

Hi, I'm wondering what peoples opionions are of the following scenario. My partner and I put a deposit down on a house of 10k but then decided not to go ahead with the purchase.

The 10k was taken from the account of my partner but the EA head office have sent a cheque refunding the deposit in my name. Its crossed and is account payee only etc. If I lodge the cheque and then transfer to my partners account will she be liable for gift tax? Is there any other issues with this?

PS. It took a ridiculous length of time to get the deposit back so we are reluctant to go back looking to get the cheque changed.

Appreciate any advice.

Something similar happened to me. A cheque was refunded to us in both our names and the only joint account we had was our CU, they said it would take 10 days to clear, so we lodged it to our mortgage account and withdrew the cash on the same day.
Sorry just to add if it was her money in the first place and its a refund for a sale that never happened, I wouldn't think gift tax would come into it at all

No gift tax should not apply, she had an equitable interest in the cheque you had received and you are just repaying that.
Kieran Coughlam, Tax Manager, CXC

Thanks for feedback!!