2026 Deep Research: Canadian Real Estate Inheritance & Tax Strategy

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2026 Research Report: Canadian Real Estate Inheritance for Tax Residents

This report analyzes the tax implications of inheriting Canadian property when the parents are non-residents and the children are Canadian tax residents. Canada has no estate or inheritance tax, but triggers capital gains tax through “deemed disposition” at death.

Key Findings

  • Deemed Disposition: At death, the owner is treated as having sold the property at fair market value (FMV). The estate pays capital gains tax on the appreciation.
  • Cost Base Step-up: The beneficiary receives the property at a new Adjusted Cost Base (ACB) equal to the FMV at the time of death.
  • Gifting vs. Inheriting: Gifting during lifetime also triggers “deemed sale” at FMV for the parents, often without the benefits of tax deferral available to an estate.

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