I am confused about primary residence. My client who is 88, sold his condo that he shared with his wife until her passig, and now lives in a seniors' assisted living residence. He has invested the proceeds into GICs. If I fill out the schedule 3, he owes $66000 + . How do I get around this? He only lives on his CPP, OAS and seniors assistance, and pays $4000 in rent where he lives now. The slip he got from the Seniors residence says he is not eligible to claim any expenses.