Anyone know the answer to this?

Say somebody attended an University in Canada. Say University of Toronto.

They attend there for a few years and have a pretty low cGPA.

Then they transfer to a new University, say York.

They attend York for a few years and get a high cGPA. Then they want to apply to graduate school in Canada or something like PharmD at Waterloo.

Would the application process take into consideration the grades they got at the University of Toronto?

Yes, you will have to send all of the transcripts.
Yes, the entire academic record will be taken into consideration.

I know the entire transcript is sent, but is the cGPA calculated from the most recent University attended or both?

Do you know any sources that explicitly say this?

You need to contact the university that you are applying to, and ask them. It is OK to do that. They will be able to tell you what their specific policy is.

^Yeah. Some places won’t recalculate your GPA per se but they will still take into account grades from both places - sort of eyeball average them, if you will. (It would take a lot of work to recalculate everyone’s GPA and admissions in graduate programs is usually done by professors, so I’d be surprised if many non-professional programs had a specific way they recalculated GPAs for everyone.)