Who is considered a non-resident?

The general rule is that you will be considered a non-resident if you have been living in Canada for less than a total of 183 days in the year or if one has no residence in Canada and customarily lives outside of Canada.

A person who is not a Canadian Citizen will be considered a non-resident of Canada, if he/she normally lives outside of Canada or if he/she lives outside of Canada for more than 183 days in a year. A person who is not a Canadian citizen and is not a landed immigrant, for tax purposes, be considered as a resident if he/she lives in Canada for more than 183 days a year.