6 F9 y8 f. e' m3 kYou are a non-resident for tax purposes if you:* R% Z) k5 _, v7 b; e4 d4 o d
X/ Z# z# q G normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 3 e1 Q+ s* F, R- H7 Fdo not have significant residential ties in Canada; and / ]7 Q" y c* Z6 \0 Byou live outside Canada throughout the tax year; or$ ^' Z; Q- e; x/ w/ ]# Y3 R
you stay in Canada for less than 183 days in the tax year. " s; m( J$ G5 Q8 m. u; E5 s: y 4 J1 \9 x) a, G- y 9 a. V" `( K8 a' U! ^; \3 {* Ihttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html