Look into 1031 exchange if you want to defer capital gains on a sale of US property. Keep rolling it over into another us property, then pass it on to your heirs. If they don't want it, make sure they are aware of the huge tax bill upon disposition. There are a few cross border consultants...

David, I do not have the answer to your post, but I am interested in investing in the US as well. Have you contacted a US tax accountant or cross border attorney? Peter Cutini at BDO may help as he is from Chicago practicing here. You can also try Altro Levy attorneys for cross border issues.

What does job growth look like in NB?