Minimizing Capital Gains Tax on Bed & Breakfast

We have used 50% of our home as a Bed & Breakfast for 18 years.  House has appreciated considerably and hope to be able to minimize the Capital Gains Taxes on the property when we sell.   Thanks for your answers...everybody seems to be running a B&B these days if they have a spare room or two.     Regards,   Vancouver Island   
david ingram replies:   There is nothing to minimize.

As long as you have not claimed CCA (Capital cost Allowance or depreciation) on the actual building, there is no capital gains tax on the sale of a bed and breakfast that you physically live in.

Bulletin 120R6 implies that there is capital gains tax if you are renting out more than two rooms but since the law was passed on June 17, 1971, I have yet to see a bed and breakfast taxed ( I have dealt with the sale of at least 35) and I have never seen a duplex or even a four-plex where the owner lived in the building, taxed. �