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You are a non-resident for tax purposes if you: ) t. t1 G2 ^8 `/ V7 Y% n/ o2 |0 t/ |% j$ D5 J% X normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 6 i9 E5 l9 A9 ?7 ~5 T- w: N( d; ddo not have significant residential ties in Canada; and . P( ? C: @: \& Cyou live outside Canada throughout the tax year; or9 B% I$ H% R! m8 }. N
you stay in Canada for less than 183 days in the tax year. # o8 P0 j/ G6 ~! G% M" O% u; M/ p% j! I- ~7 @5 y