Kevin may have some comments.
First of all, we have deemed realization in capital gains at death in Canada, and of course if you have any RSP assets left over, that's going to be subject to tax as well, at death. A lot of people have to do estate planning around that.
I forget the current numbers that are being raised by that, but it's a very significant level of tax. If we brought in an inheritance tax, a transfer tax--and frankly I'm not really in favour of it myself, because I think the deemed realization does a lot of the trick--no country except for a couple will apply both deemed realization and inheritance taxes at the same point. Someone dies and then the government's going to come along with two different taxes. That would make very little sense. What you do with one hand you'll end up giving up with the other.