A beneficiary abroad may be subject to their own inheritance taxes when they receive a legacy from Canada. They may wish to avoid double taxation and seek information about the amount of ‘inheritance taxes’ paid in Canada. It becomes necessary for the Ontario Estate Trustee to explain the different system. In Canada, there is tax on the estate or deceased’s income (such as salary, interest and dividends); there may be deferred or capital gains taxes on the increased value of assets owned by the deceased; there may be taxes or fees paid when an estate certificate (‘probate’) is sought in a court. There may be withholding taxes on certain types of asset transfers, but there is no estate or inheritance tax as such. However, if the deceased owned foreign assets there may be tax consequences in the foreign jurisdiction where the assets are located. Specialized tax advice will be required in such cases.