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You are a non-resident for tax purposes if you: - C( J& \6 w/ z. j) ?; Z•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or ) ~6 k& j" k4 P s
•do not have significant residential ties in Canada; and ) \2 N9 O( p+ P% k- w
◦you live outside Canada throughout the tax year; or u6 M0 b# |5 U7 A, }
◦you stay in Canada for less than 183 days in the tax year. ) ]' o4 y7 S a4 j( [! }+ p+ O5 u. m1 F# t5 ?) A9 A! J/ O. ?