“Indeed, Marta acknowledges that Greg’s promise in the October 18 email would not have been legally enforceable without the delivery of the subject matter of the promise. The law is clear that regardless of intention, a promise to give a future gift does not create an effective gift at law. An effective gift requires delivery of the subject matter of the trust: Rubner v. Bistricer, at para. 46; Teixeira v. Markgraf Estate, 2017 ONCA 819, 137 O.R. (3d) 641 at paras. 38, 40-44.”