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You are a non-resident for tax purposes if you:8 H# X7 `& k0 o$ Y. f: i; K& F4 G
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or / U1 n( i! b5 G+ \+ u; u: r
•do not have significant residential ties in Canada; and + x+ p, Y; Y* c1 z◦you live outside Canada throughout the tax year; or 2 h0 b7 L X; n, k+ R
◦you stay in Canada for less than 183 days in the tax year.3 L1 d2 c9 G. u# h5 E$ B
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