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You are a non-resident for tax purposes if you: 2 J, p; h/ @- u! Z' L, r ^8 i . g- g2 `4 s) Q* snormally, customarily, or routinely live in another country and are not considered a resident of Canada; or a* [4 o5 D2 H1 hdo not have significant residential ties in Canada; and p3 x4 ]! z" p$ J- o, \you live outside Canada throughout the tax year; or) n/ X% Z6 i7 f5 M
you stay in Canada for less than 183 days in the tax year. X% y1 q* j0 x6 P! O' G5 N _" @- M5 K; b