5 Q4 z; n1 I9 v( p+ z0 c0 `. X/ vYou are a non-resident for tax purposes if you: 8 b! l' m$ G8 X•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or ' O1 U/ N ?6 Z/ L' m0 Q•do not have significant residential ties in Canada; and Q2 C% \% o) a( z+ Y3 l: a5 G' b6 u◦you live outside Canada throughout the tax year; or }& S0 _+ g) y% s1 ^. P$ ~◦you stay in Canada for less than 183 days in the tax year.2 ^3 C i0 x" x6 N$ q+ W; T) s) S/ S9 L