, r, l# d5 N% ~ O8 B0 VYou are a non-resident for tax purposes if you:; Z; P8 s) }$ n& A
( ^! `) w6 d) U" ~3 ynormally, customarily, or routinely live in another country and are not considered a resident of Canada; or0 z3 y( u# B! v! O: }# |1 B( M% C
do not have significant residential ties in Canada; and * q1 w1 Z6 M6 k! O: @you live outside Canada throughout the tax year; or / G9 t8 T; x7 j. U+ f/ |you stay in Canada for less than 183 days in the tax year.7 A7 M7 b7 i' Y$ p @8 Z( p2 w+ i
; N5 x% {* ^5 z1 U% P