8 October 2010 Roundtable, 2010-0371911C6 F - Biens dévolus au conjoint -- summary under Subsection 70(6)

In a situation where, in order to pay debts of the deceased, the executors of an estate sold a portion of the shares which were bequeathed to the testator's spouse, the sold shares did not satisfy the condition of having vested indefeasibly within 36 months of the deceased's death in the surviving spouse and, therefore, were not eligible for the s. 70(6) rollover.