The deceased died intestate, leaving a spouse and two sons from a previous marriage.
The spouse, acting as administrator, paid the sons a portion of their inheritance but did not finalize the estate.
Years later, a dispute arose over the valuation of the sons' one-third interests in the estate's residue, which primarily consisted of a residence that had significantly appreciated in value.
The application judge valued the sons' interests as of the date of death.
The Court of Appeal allowed the appeal, holding that while the preferential share is calculated at the date of death, the residue must be valued at the date of distribution, allowing the sons to share in the property's appreciation.
