I'm a Canadian PR living in Toronto for about 9 months last year; my husband is a Ca citizen and working in the U.S for year 2005. As for Canada tax return, I would file non-resident for him, but when I checked the defination, it says that 'You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada', but I have lived part-year in Canada last year, does it mean that he is not qualified for filing non-resident tax return? If that, what kind of tax rerurn should we file individually? Thanks so much for your advise.