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You are a non-resident for tax purposes if you:" O0 e2 m3 s& W2 l/ c3 M+ h3 _- Y
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 1 a/ [; m* ~% G' V•do not have significant residential ties in Canada; and ( N; P; J; Y) }. I- Q1 v
◦you live outside Canada throughout the tax year; or , l. Q/ o6 e( i3 ^◦you stay in Canada for less than 183 days in the tax year.) f# |2 w4 X& `# Y