6 ^; y0 _/ \) D. ]7 i; b: D
$ v) g% K( ^# @8 ~' Q1 \
You are a non-resident for tax purposes if you:: g. u) B+ K! u- j. K$ F' T
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or . j& E* O, f# y3 K3 u•do not have significant residential ties in Canada; and / f% B- N/ L, p4 G
◦you live outside Canada throughout the tax year; or 2 N/ x# C( x& Y$ x◦you stay in Canada for less than 183 days in the tax year. . A9 a* Y3 `* q% n8 U) }8 ?: z% T8 H/ Z6 s