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You are a non-resident for tax purposes if you: 7 _4 U( u8 h: |: C8 s8 V; ?9 G- j2 k$ P) M' @ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or : t" V2 l: t1 Edo not have significant residential ties in Canada; and 2 B) k; E3 Z* l# u8 s2 C. x. l9 hyou live outside Canada throughout the tax year; or 8 A" l* i% k1 h) [. cyou stay in Canada for less than 183 days in the tax year. ' H: |! }+ g P% v, U# q O+ F# p1 ^; V# w