An estate of a New York nonresident must file a New York State estate tax return if the estate includes any real or
tangible property located in New York State, and
Not exact matches
However, Canadian residents who are not US citizens are only taxed on certain US
properties, such as US real
property, shares of US companies,
tangible personal
property located in the US and debts issued by US residents, including the US government.
3) The
property was acquired by other than a bona fide sale for full and adequate consideration and the decedent retained a power with respect to or interest in the
property that would bring the real or
tangible personal
property located in this state within the decedent's adjusted federal gross estate.