Inheritance from Eastern Europe

Hello, David,
My wife is a Canadian citizen (naturalized). She inherited (by her mom's
will who gave it to her) an apartment with all belongings after her
mother died in E. Europe. It was not rented, nothing. She wants to sell it and
bring money back here.

My understanding that as an inheritance (or, probably, it may consider
as a gift) the money are not taxable and need not even to be reported in the
tax return. Right?

Thank you, David
Cordially,

david ingram replies:

There is no Canadian tax on almost all inheritances.

An exception would be some items like A registered pension from the USA where the pension is paid out on a monthly basis.