% a a& V( t5 B# Q1 L& e) }You are a non-resident for tax purposes if you: : M3 Q2 @$ [. x& o) S•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or # m# K: n8 q5 I9 k. C( ?•do not have significant residential ties in Canada; and + r; `8 K$ G* s# ]$ m◦you live outside Canada throughout the tax year; or + P( v+ N0 C8 `◦you stay in Canada for less than 183 days in the tax year. - T3 z1 l' `$ h& ^% K. @# z5 _2 `" v A' Y2 G* D& F; y* L$ N