0 e8 p$ }5 `, z( a; O* M1 V- @4 J+ l ! T8 A) z! q- W# u+ O- wYou are a non-resident for tax purposes if you: C" _: x6 Y4 } m- ^' I/ k# |& k) j& z: `( K$ @ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or* B& i# C9 A5 v0 F T" Q+ o \
do not have significant residential ties in Canada; and + i7 u6 E9 J! t7 U+ s2 dyou live outside Canada throughout the tax year; or1 }( l) W0 o! p* w1 D0 o
you stay in Canada for less than 183 days in the tax year. Q* k4 e- Y& o; p7 @ - `+ r# ^6 D: w; x X8 o+ z$ [ 8 |7 e) y+ S- s/ W! k" [http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html