# US Inheritance IRA for Canadian Taxpayer



## stephen67 (Aug 4, 2016)

Hello, this is my first post.

For US IRA's the beneficiaries have the option, upon the death of the owner, to maintain the IRA as an "Inheritance IRA" with mandatory distributions based on the age of the beneficiary. This maintains the tax shelter.

This feature does not exist with Canadian RRIF's, of course.

My question is, Does the CRA recognize the continuation of the tax shelter by virtue of Tax Treaties?

Both the beneficiary and owner are Canadian citizens and residents.

Thank you in advance
Stephen


----------

