Dear Meebo Patron,
Thanks for your question about Canadian inheritance taxes. From your note, I wasn't sure if you were asking from the perspective of someone in the U.S. or Canada, but nevertheless, Canada's inheritance tax was repealed in 1972. Estates are treated as sales and taxes owed are paid by the estate, not the beneficiaries.
However, because we are not attorneys, I recommend that you contact the Canada Revenue Agency's International Tax Services Office at 1-800-267-5177 or find a lawyer in your area specializing in estate planning (you can do this through a Google search: "estate planning and your city, your state," but I recommend following the Mississippi Bar's recommendations on finding a lawyer as well).
I hope this helps! Please let us know if you need anything else, and thanks again for your question!