Not the most fun question, but do I need to pay estate inheritance death tax in Canada?

Canada does not have an estate inheritance death tax. The estate is considered a sale by the CRA which means that it’s the estate that owes taxes to the government and not the beneficiaries of the estate. In simpler words, the beneficiary of the estate will have inherited assets at the fair market value. The fair market value becomes the cost of the assets for the capital gain and tax purposes for the beneficiary.

The final tax return includes deemed disposition of all the assets with some exceptions the deceased owned including income till the date of the death. 

See exemptions and more details