$ t( m* u [1 M% DYou are a non-resident for tax purposes if you:9 u5 X. o) \1 F7 @6 t
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or + u6 b. P' [, _6 l0 i) b- `
•do not have significant residential ties in Canada; and 5 }! w. j# ^5 k) v
◦you live outside Canada throughout the tax year; or 0 ~6 G8 j( R% D
◦you stay in Canada for less than 183 days in the tax year. 6 o# ]) K, G. k& ^4 u ' l- }2 o2 M* }4 {: ^