My wife received a gift from an uncle in Canada of $100,000.
We file jointly in the US she is a US citizen.
Our joint income is $250,000
Will she have any tax liabilty for this gift

In US the receiver of the gift does not pay any tax. And since the donor is not a US citizen or resident, your uncle need not worry about US taxes.
However, you may have to file Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Your U.S. Tax Return: The U.S. Gift Tax (http://taxipay.blogspot.com/2008/03/us-gift-tax.html)