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Ms . Floot has been out of Canada for several years. She is presumed to be a nonresident as long as certain tests are met.

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