Per Clement, D.J.: Only the property of the intestate taxpayer's estate to which his widow was entitled pursuant to the Intestate Succession Act (Saskatchewan), not the estate assets which she became entitled to over 2 years later as a result at that later time of (a) disclaimers by other beneficiaries and (b) a relief order pursuant to the Dependants' Relief Act (Saskatchewan) (which order had retroactive effect to the time of the taxpayer's death only for the purposes of that statute), vested in her within the requisite time. It was reasonable for her to wait 41 months from the time of the intestate's death to commence these Federal Court proceedings to establish when vesting occurred, in light of a 29-month delay of the Minister in reassessing.
Per Heald, J.: Parliament's intention was that provincial law should govern the determination of when, for the purposes of S.70(6), the vesting occurred and the relief order accordingly vested the entire estate in the widow, this vesting being retroactive to the time of the taxpayer's death. The delay in obtaining this order was reasonable, given that it was due to the unsatisfactory handling of the estate by an accountant.