How have courts dealt with the issue of tax liability in a wills variation case?

I have not found any case directly on point (and none was brought to my attention) that has dealt with the issue of tax liability in these circumstances and valuation of the estate in a wills variation case. Although not directly on point, Waldman v. Blumes, 2009 BCSC 1012, is a case where the daughter of a testator who remarried and had dependent children from that second marriage sought a variation of the will in her favour. In considering whether the will should be varied, Gerow J. held that the net value of the estate less capital gains, probate fees and income tax liability was appropriate in considering whether adequate, just and equitable provision was made. She said at paras. 31-32: