Craig (anonymous)

My girlfriend and I are looking to sell her condo which we have been renting out for the last 2 years. She owned the condo for 8 years total; with it being rented out for the last 2 years while she lived with me. Is the capital gains calculation straight forward. Meaning, since we live in Ontario it would be considered her primary residence we are tax exempt on any gains for 6 years, but since she did not live there for 2 years there would be gains applied to those 2 years? Or because we were renting it for a short period while we figured things out does that change the capital gains calculations?