Originally Posted by parnel

The 183 day sojuorning rule deems you to be a resident once you cross that threshold. The opposite, however, is not necessarily the case...i.e. you can still be considered a resident for the entire year even if you reside in Canada fewer than 183 days. (That, in fact, was the case in Thomson referred to above.)

If you leave Canada and cut all ties in March, say, you are considered to be a part-time resident in the year...i,e, a resident of Canada until March, when you become a non-resident. Up until March, Canada taxes you on your world income.

By the way, the professional advice needed in these situations should come from a tax lawyer, not an accountant. Accountants cannot give legal advice about residency.