If you lived in another country before living in Canada and you are leaving Canada to re-establish a residence in the other country, you usually become a non-resident on the date you leave Canada. This applies even if your spouse or common-law partner temporarily stays in Canada to dispose of your home.
Note
Generally, you become a deemed non-resident of Canada when your residential ties with the other country are such that, under the tax treaty between Canada and that country, you would be considered a resident of that country .
Note
Generally, you become a deemed non-resident of Canada when your residential ties with the other country are such that, under the tax treaty between Canada and that country, you would be considered a resident of that country .