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You are a non-resident for tax purposes if you: * N/ K0 D% s5 X& S 4 ?9 t4 V1 {. _# a) ^" inormally, customarily, or routinely live in another country and are not considered a resident of Canada; or& ~5 P5 g r: _; K" |
do not have significant residential ties in Canada; and ! F- O0 A- z. W' P9 Q* z' xyou live outside Canada throughout the tax year; or( v/ o% O# |4 _
you stay in Canada for less than 183 days in the tax year.5 L; r# s. u3 f j! [0 B0 E
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X1 v2 P# i; Z# _% B( ]+ T& H http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html