It was the only house he ever owned. Moved here and rented a house. His house didn`t sell immediately and he rented it out to help pay the mortgage. The house eventually sold (not sure how long) and he bought a house here. He thought, given the fact that he only ever owned one house, he didn`t have to pay CGT. He had hire lawyers and real estate agents and nobody said anything to him. Revenue Canada doesn`t care. Ignorance is no excuse.
LOL, tell that to a farmer.
So it was not his primary residence - He should have had the house assessed for value when he moved out- He still can - the difference if the assessed value when he moved out is lower than wht he sold for, then tax is paid.
You only gave part of the story. Why.