Overseas inheritance capital gains offset?

Hi everyone,

Great group here.

In Canada, we don’t have inheritance tax, but there is a capital gains tax when the person dies. The deceased’s assets would be deemed sold, whether they are actually sold or not, triggering the capital gains tax.

If the heir is a Japanese resident, they have to pay inheritance tax.

So, if the deceased is Canadian and the heir is a Japanese resident, is the heir taxed twice? Or can it offset?

Thanks in advance!