9 f; W! `0 n) x1 p/ S ( j2 ^; k% W2 @' @* PYou are a non-resident for tax purposes if you: # |. @" y$ P6 y4 U1 T. p$ H•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or + G& s3 m; k3 ]1 r# l2 B Z•do not have significant residential ties in Canada; and * Z$ N. T$ W- e◦you live outside Canada throughout the tax year; or 9 O! ^7 r1 K5 O. v2 i9 S; L
◦you stay in Canada for less than 183 days in the tax year. 3 M4 V+ T2 _: i) z4 s6 h / L+ B1 V/ w d: a% t5 i