9 M5 L; c$ |) v( \: u 6 B1 t; q' n1 A' `8 CYou are a non-resident for tax purposes if you: 0 X, D: H- I4 c5 n2 m) N; I( m! n; i7 k/ q6 U: C5 \ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or, Y* f; W0 Z; H* E$ S. t
do not have significant residential ties in Canada; and; \% v' K" A' V: X) w, s' F
you live outside Canada throughout the tax year; or 0 S6 h1 H6 f8 n( K Z3 _. k$ jyou stay in Canada for less than 183 days in the tax year. - }2 j; R7 q5 t3 \( R2 J2 b2 e; h2 S& P: e D7 L1 e/ A( ]; z0 z