Ms$.$ Floot has been out of Canada for several years. She is presumed to be a non$-$resident as long as certain tests are met. Indicate the condition that does NOT have to be met.

Question $28$ options:

She did not leave a spouse or other dependants in Canada.

She does not return to Canada on a regular or frequent basis.

She did not leave personal property or social ties in Canada.

She did not leave taxable Canadian property in Canada.