4 e$ y" t4 ]/ t- W1 X 6 {( k- U. R: g5 ]% z' eYou are a non-resident for tax purposes if you: ( B, V9 y) ?% {% b ?6 W9 o- V1 l# g; R3 _1 N( r normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 2 X* G" \9 N5 u2 B9 [) J- bdo not have significant residential ties in Canada; and0 ~& _, @& y3 X; g
you live outside Canada throughout the tax year; or0 a( H$ g% e+ ?/ n. G2 u4 s5 R
you stay in Canada for less than 183 days in the tax year.# c* E% l0 e0 V+ h4 n0 T1 _% N
# j/ f1 T; o& _2 @4 Q( j, E
+ H9 D* o" B7 Y6 ~ http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html