Inheritances are tax free in Canada. In the U.S., they are basically tax free, but some items are taxed to beneficiaries instead of to the estate or the deceased person.  Whoever is administering the estate in the U.S. would be able to tell you what type of income you are receiving and if it has already been taxed or not. The most common taxable item we see is the inheritance of an IRA or some other type of pension plan  - these are then taxable to the U.S. first and this may require filing a U.S. return, and then they are also taxable to Canada, with a foreign tax credit allowed for the tax paid to the U.S. The general rule is that if the income is taxable in one country, it will also be taxable in the other.