I have a client who lived with his grand aunt for 3 years up to her date of death in September 2016. He did so to care for her as she was 95 years of age on date of death. My client is 35 years of age and has had no interest in another other residence at any time up to and at date of death. The donor occupied the property as her only residence for 20 years up to date of death. Does my client have to reside in the property as his main residence for 6 years from date of the inheritance? Can he sell the property and reinvest it in another residence as long as all the proceeds are reinvested within the 6 year period and still avoid the clawback? If so is there a time limit of reinvestment of the proceeds of the inherited property?