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Ms floot has been out of canada for several years. She is presumed to be non-resident as long as certain tests are met .Indicate the

Ms floot has been out of canada for several years. She is presumed to be non-resident as long as certain tests are met .Indicate the condition that does not have met . She did not leave a spouse or other dependants in Canada She does not return to canada on a regular or frequent basa she did not leave personal property or social ties in canada she did not leave taxable canadian property in Canada

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