Hi, I am a US PR and my husband is a Canadian. We have about 100K in his Canada account need to be transferred to our US account. DO I have to pay the tax for these money? Thanks

No - there are no taxes imposed buy the US on international money transfers.

However, you WILL have to file the FBAR (Foreign Bank Acocount Report) on that Canadian balance, plus Form 8938 with your 2011 tax return.