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You are a non-resident for tax purposes if you:- r) E( K* f) e, @8 X# _* K
G9 t- N7 v. p% Q- W v* anormally, customarily, or routinely live in another country and are not considered a resident of Canada; or" [; ?) C( b2 d" e% b
do not have significant residential ties in Canada; and ! G0 n: k* ^2 }+ O2 y% t8 Myou live outside Canada throughout the tax year; or # t+ e! ~/ j$ c' A1 ?! qyou stay in Canada for less than 183 days in the tax year. - b2 u4 g) C* F. }$ B. ~2 k- l 2 n# d$ [6 z2 y; e " B+ }- U6 @+ |9 f3 ?# Ohttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html