! b( _& V6 O# l3 i4 y' yYou are a non-resident for tax purposes if you: " f. [8 |% I1 ^" ^' I' k1 Y2 T% O1 R: E" {- W; E. l normally, customarily, or routinely live in another country and are not considered a resident of Canada; or ) `6 L6 R0 }5 E: P: l4 {do not have significant residential ties in Canada; and" z4 _8 g) X9 s
you live outside Canada throughout the tax year; or 3 n( |. z; I% w# Nyou stay in Canada for less than 183 days in the tax year.$ |7 P2 W7 l9 {4 ?