Is a husband's wife entitled to a portion of land acquired during their relationship as a gift or inheritance?

At some point during their relationship the husband inherited approximately 111 acres of land (the wood lot). This property was not used in any significant way for family purposes. The wife has not contested a finding that this wood lot may be excluded as a gift or inheritance pursuant to section 4(1)(a) of the Matrimonial Property Act although she includes it on an equalization statement she prepared and filed as Exhibit 13 in this proceeding. If this asset is excluded she does request a division of this asset pursuant to section 13 of the Matrimonial Property Act because she is responsible for paying the entire family debt. (Ryan v. Ryan, 2002 NSCA 51)