Inheritance from Canada to a us citizen. Are there any circumstances under which it would become taxable?

[sanperky1]

It appears to be cash.

[itonewbie · Accepted solution]

Generally no, assuming the deceased was not a covered expatriate.  However, there may be various information return filling requirements such as F.3520 and FBAR.

[itonewbie]

You may also want to check if the state has any inheritance tax.