You cannot do a tax-free rollover of your RRSP into an IRA.
An Individual Retirement Account in the United States is the equivalent of the Registered Retirement Savings Plan in Canada. One idea people have is that if they are going to live in the United States permanently they would like to roll over their RRSP accounts into IRA accounts.
IRAs can only receive rollover contributions from other pension plans which are “qualified plans” as that term is defined in the U.S. tax law. An RRSP is not a “qualified plan” therefore if you put the RRSP money into an IRA you will destroy the tax-exempt status of the IRA for U.S. tax purposes.