Owning a US Vacation home and taxes

[winklesun]

If a Canadian owns property in the U.S. is inheritance tax only paid on the U.S. property?
My sister seems to think the U.S. gets there fingers into everything and the estate also has to pay U.S. tax on all Canadian property and assets too.

[agnelson]

The Cdn citizen and resident would only be subject to US estate tax on their US holdings (in situs is the technical term).

[winklesun]

Thank You agnelson