http://www.cra-arc.gc.ca/E/pub/tg/5013-g/5013-g-01-07e.html#nonresident
You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties (as defined in the following section) in Canada and you are not a deemed resident of Canada.
Significant residential ties almost always include a home in Canada, a spouse or common law partner, and dependants who stayed in Canada while you were living outside Canada. Other ties that may contribute to having significant ties include a Canadian driver’s licence, Canadian bank accounts or credit cards, provincial or territorial hospitalization insurance coverage, personal property, and social ties in Canada.
For details on residential ties, see Interpretation Bulletin IT-221, Determination of an Individual’s Residence Status, or contact the International Tax Services Office.
You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties (as defined in the following section) in Canada and you are not a deemed resident of Canada.
Significant residential ties almost always include a home in Canada, a spouse or common law partner, and dependants who stayed in Canada while you were living outside Canada. Other ties that may contribute to having significant ties include a Canadian driver’s licence, Canadian bank accounts or credit cards, provincial or territorial hospitalization insurance coverage, personal property, and social ties in Canada.
For details on residential ties, see Interpretation Bulletin IT-221, Determination of an Individual’s Residence Status, or contact the International Tax Services Office.
