Long ago in England, it was decided no feudal family would be able to own land forever simply because they were such a family, and therefore no one had the right to own land purely because they were born. This eventually extended to all property.
Viewing Publications Categorized "Transition of Wealth"
Sometimes people like to give property as gifts to others not just in their will but even before they die. This could be to minimize tax, for convenience, or various other reasons.
In Canada, there is no inheritance tax or death tax. All income earned by a deceased person is taxed on a final (terminal) tax return.