100 shares of BRK-A in 1980 would have been about $30,000 for your parents to buy. They paid tax on the $30k. You inherit those today and they are worth about $30 million. If you make the argument that one should not pay tax on this inheritance, fine. But don't pretend tax was already paid on the $30 million. How about at least a capital gains tax before a tax fee transfer?

That's how Canada does inheritance tax: "deemed disposition". There is no inheritance tax per se, but when you die you're assets are assumed to be sold at current market value and trigger the appropriate taxes.

What's the situation re inheritance tax for property wealth v other wealth in your country?

From what I'm aware property is generally treated the same as, or more leniently than other assets. Your comment seems to be saying the opposite? Or am I misinterpreting?