Non-Taxable Resident Reporting

What are non-taxable residents

Non-taxable residents include, but are not limited to, (1) new immigrants who have not lived for 183 days in that year (2) international students who have not lived for 183 days in the current year (3) visitors who have not lived for 183 days in that year, foreigners with income in Canada (4) former taxable residents who have left Canada, whose spouse or dependents are not in Canada (5) have left Canada, and the former taxable resident (6) whose spouse is temporarily resident in Canada has left Canada but has a business, investment or former taxable resident of bank deposits.