' d- k2 G D( v# @6 i ( z$ }$ C+ [" {$ E4 _You are a non-resident for tax purposes if you:. z( N% R1 ?8 |; F- D v# m6 `! d
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or ! n5 x- V# C) P2 N•do not have significant residential ties in Canada; and 9 l% U' I% Y9 h7 J5 K
◦you live outside Canada throughout the tax year; or # `: s+ `, Q: u9 G& z: s& I
◦you stay in Canada for less than 183 days in the tax year. 1 s( s, u4 d# J 0 c3 g6 N" {6 V2 o8 a