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You are a non-resident for tax purposes if you: 2 z7 q$ i4 I5 X7 x * u9 ]( ?( U/ @- N1 w: xnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or& M& J* S1 K( S0 ~# n+ |+ V4 K
do not have significant residential ties in Canada; and& J4 B) w% o8 I3 o' u
you live outside Canada throughout the tax year; or 7 s7 P& z# u" ^+ i9 ryou stay in Canada for less than 183 days in the tax year. r8 z& ^/ G' t, P% |* Z . q% j" R/ ?6 [; f' x! ]1 S ' f: j+ E" E2 w+ O( Bhttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html