With this info they could also easily identify all illegal rentals and smack them with fines too.HONOLULU (AP) — Hawaii is seeking to find vacation rental owners who aren’t paying taxes by getting Airbnb to turn over rental records.Hawaii News Now reports the state Department of Taxation filed a court petition last week to serve an administrative subpoena on Airbnb for rental documents dating back to 2008.The department is investigating vacation rental owners’ compliance with the general excise and transient accommodation taxes.State Director of Taxation Linda Takayama says the department’s goal is to get the taxes paid, which could involve penalties and interest fees if owners haven’t been paying.Airbnb in a statement said it has received the request and is reviewing it.

And, there is a double taxation under C-corp. 

I highly recommend you consult with a knowledgeable CPA in the area of international/cross-border taxation especially as it pertains to estate taxes.You are correct - a nonresident alien is generally subject to an estate tax on their U.S. situs assets of 40% on the excess of $60,000.

@Zachary LitwinSelf-directed IRA is still an IRA, all of the rules concerning contributions, distributions, taxation, etc. are the same.

I was successful reducing the tax by a couple thousand dollars on one property a few years ago doing it DIY, but my comps for another were bad and got nothing.https://www.state.nj.us/treasury/taxation/pdf/lpt/ptappeal.pdf

You should be speaking to an attorney.From a taxation point of view, an LLC does nothing for you. 

My concern is taxation.

@Linda MalavetThere is a special rule regarding taxation and collecting rent payments.Rent payments are normally taxed in the year collected.Therefore - I am not sure what the tax difference would be from having a 35 month lease vs a 36 month lease.

I know that any distributions from my IRA is a taxable event subject to income taxation, but I just want to make sure that transferring from an inherited IRA to a self-directed IRA does not generate unexpected tax implications (because I'm simply transferring between slightly different IRA accounts and custodians and not taking any distributions).  

Since this LLC (or LLC's if you create more than one) would be a 100% child subsidiary of your jointly held Canadian corporation, retained earnings in the U.S.A. entity can be repatriated (on your schedule) to the parent while attracting little to no additional taxation from the CRA.