You were a non-resident of Canada for tax purposes in 2013 if one of the following situations applies to you:
- you did not have significant residential ties in Canada and you lived outside Canada throughout the year, except if you were a deemed resident of Canada. For example, you could be a deemed resident of Canada if you were an employee of the Government of Canada posted abroad. For more information, go to Individuals - Leaving or entering Canada and non-residents;
- you did not have significant residential ties in Canada and you stayed in Canada for less than 183 days in the year. Any day or part of a day spent in Canada counts as a day. If you lived in the United States and commuted to work in Canada, do not include commuting days in the calculation; or
- you were deemed not to be resident in Canada under the Income Tax Act because of the provisions of a tax treaty Canada has with another country.
Please refer to this link:non-resident