Can someone help with understanding on how to treat the capital gain from sale of my home converted to rental property and eventually sold. This was my primary home until mid-2017 when I moved into a new home and listed it for rental. The house was rented in Nov-2017 for 2 yrs, and put on Sale after that (no desire or attempt to rent). It look over a year to sell the house which finally sold in Dec-2020. Based on the sale date, I would meet only meet 1.5yr of primary residence time out of 5 yr from the sale date, and therefore not qualify for the exemption. Is there any possibility of a partial exemption, since the long time of sale (over a year) was caused mainly by unforeseen circumstances (COVID19) that caused a period of very slow activity this year.
Thanks for your help.
