! b6 p. F% C0 @5 Q: gYou are a non-resident for tax purposes if you: 1 E: ]7 c) d a7 R7 |•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 2 m8 W' b' i, m
•do not have significant residential ties in Canada; and / x0 ]: z& [# Y$ Q. f/ w2 l◦you live outside Canada throughout the tax year; or 0 I! p; M! q8 ~◦you stay in Canada for less than 183 days in the tax year.2 u+ n2 c( v" ?& ^5 r8 u