You are a non-resident for tax purposes if you:

  • normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
  • do not have significant resident 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.

Unlike a resident who pays taxes on world wide income, as a non-resident, you pay tax only on income from sources in Canada. The type of tax (either Part XIII tax or Part I tax) you pay and the requirement to file an income tax return depend on the type of income you receive.