: `$ p! e1 x. u7 X# L, b% lYou are a non-resident for tax purposes if you:. U) A5 M8 b9 e) d* @
* w# ?1 A3 s& Z+ A- b8 gnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or 7 @" w% x G. e. A0 Y+ c. _. kdo not have significant residential ties in Canada; and % @( n7 ^" c9 }# l: X6 iyou live outside Canada throughout the tax year; or. H3 P% K; _& V" @
you stay in Canada for less than 183 days in the tax year.2 I; O1 F' S y& J+ T2 {