then rent out the old one in April 2020. The old house as principal is 2006-2018=13yr+1(PLUS ONE RULE)=14, the new house as principal 2019-future. The old house owned from 2006-2020=15yr. If so, there’s One year for capital gain. Is there a way to avoid this? Supposing the new house is bought in December 30, it is impossible to sell the old house in same year. In this scenario, how to figure out the number in T2091 to get both tax exempted? Thanks