( c) T3 @) N* j. E8 |: OYou are a non-resident for tax purposes if you: # I6 n1 H* M- b•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 9 m8 O" W8 n8 A2 S! z( _7 a•do not have significant residential ties in Canada; and 7 H% N! ?8 H+ c" U5 z$ j◦you live outside Canada throughout the tax year; or ) R1 a8 h( r+ Q( P* }( L, u c( H◦you stay in Canada for less than 183 days in the tax year. , D8 O. j* h- S; x8 ^2 A. d- ? + O/ X4 S! Q: O+ f' |