A rented secondary suite is a common trigger here specifically because Saskatoon's suite market is active. Renting part of a home changes how much of the eventual gain the exemption can shelter, since the exemption applies to the portion of the property and the years used as a principal residence, not automatically to the whole thing.
An inherited property is another common case, since the exemption generally only covers gain from the date you inherited it forward, not gain that accrued during the previous owner's lifetime, and that earlier gain may already have been addressed on their final return.
Anyone in one of these situations should confirm the specific calculation with a tax professional before listing, since the amount owed depends on years of use and documentation, not a flat rule.
Get your hand-reviewed valuation from Joel Dyck.