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You are a non-resident for tax purposes if you: 8 N5 A [; |& V' i* i" n•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or & c5 d) A" @4 y) b* Q. d•do not have significant residential ties in Canada; and 3 T) P0 n* E3 D, e* l |
◦you live outside Canada throughout the tax year; or % L+ R- X. l* @5 S8 ?◦you stay in Canada for less than 183 days in the tax year.. } o2 H, ?7 W+ Z- l' Z( X