•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
•do not have residential ties in Canada; and
◦you live outside Canada throughout the tax year; or
◦you stay in Canada for less than 183 days in the tax year.
Residential ties include:
•a home in Canada;
•a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants in Canada;
•personal property in Canada, such as a car or furniture;
•social ties in Canada.
Other ties that may be relevant include:
•a Canadian driver's licence;
•Canadian bank accounts or credit cards;
•health insurance with a Canadian province or territory.