Division of the property itself, separate from the tax question, runs through The Family Property Act, which governs how a family home and other assets are split between spouses in Saskatchewan, while The Homesteads Act, 1989 protects a spouse's interest in the home during the marriage regardless of whose name is on title.
Complications arise if one spouse moved out and started renting elsewhere before the sale, or if the property was held for part of the time as a rental, since either can reduce how much of the gain the exemption actually covers, and that calculation depends on dates specific to the file.
This is general information, not legal or tax advice, and a Saskatoon family lawyer and accountant should confirm the specifics before you list. Joel Dyck can provide the hand-reviewed valuation both sides need to negotiate from an accurate number. Get your hand-reviewed valuation from Joel Dyck.