The short answer to this question is: No. Canada does not have a tax that applies to people inheriting from an estate.
There are tax consequences for peoples’ estates upon their deaths because there is a deemed disposition of all their assets. With estate taxes, your executor is responsible for making sure your estate pays any taxes owed.
For example, you may defer taxes by putting money into an RRSP. Taxes for this money are paid when you take it out of the RRSP. On your death, you are deemed to have taken all of the money out of your RRSP one minute before your death and taxes must be paid on this money.
The person who is the beneficiary of your RRSP does not have to pay taxes for the money received, but your estate will be responsible for paying any taxes you owe from the RRSPs being used. This tax consequence is avoided if your beneficiary is your spouse or a disabled child.