; p* I$ i& }7 }, r$ }2 Q ( Y$ Q- d. | R8 ^) ?You are a non-resident for tax purposes if you: 5 l8 Z+ D: P d3 o3 B* h•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 8 f& T$ Q$ m# V5 |6 r( b
•do not have significant residential ties in Canada; and 8 Y) ]( Z8 r6 D- i! t7 O+ E◦you live outside Canada throughout the tax year; or W# E$ `" X$ l Y◦you stay in Canada for less than 183 days in the tax year. 0 A7 c" q9 `8 X9 j# Z' x2 m& _( R7 B' }- b, V l% H+ o, i