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Minimum residency obligations

You must meet the residency obligation to obtain a Permanent Resident Card. The following table represents the minimum requirements.

If you have been a permanent resident for Five (5) years or more
you must have been physically present in Canada for a minimum of 730 days within the past five (5) years.
If you have been a permanent resident for less than five (5) years
you must show that you will be able to meet the minimum of 730 days physical presence in Canada at the five (5)-year mark.
Time spent outside of Canada

You may also count the days spent outside of Canada in the following circumstances as days for which you satisfy the residency obligation:

OPTION 1. Accompanying a Canadian citizen outside Canada

You may count each day that you accompanied a Canadian citizen outside Canada provided that the person you accompanied is your

spouse or common-law partner or
parent, if you are less than 22 years of age
Evidence that you are accompanying a Canadian citizen
You must provide supporting documents to prove that:

The person you are accompanying is a Canadian citizen; and
You are the spouse, common-law partner or child of that person.
Supporting documents may include:

marriage licence
child's birth certificate, baptismal document, and/or adoption or guardianship document
school and/or employment records
association or club memberships
passports or other travel documents
documents indicating the status of the person you are accompanying
OPTION 2. Employment outside Canada

You may count each day you worked outside Canada provided that your employment meets the following criteria:

you are an employee of, or under contract to, a Canadian business or the public service of Canada or of a province and
you are assigned on a full-time basis to:
a position outside Canada
an affiliated enterprise outside Canada or
a client of the Canadian business or the public service outside Canada
For the purposes of this application, a Canadian business is defined as:

a corporation that is incorporated under the laws of Canada or of a province and that has an ongoing operation in Canada
an enterprise that has:
an ongoing operation in Canada
is capable of generating revenue
is carried out in anticipation of profit
in which a majority of voting or ownership interests is held by Canadian citizens, permanent residents, or Canadian businesses as defined above or
an organization or enterprise created by the laws of Canada or a province
Supporting documents:

You must enclose a letter of declaration signed by an official of the business that indicates:

the position and title of the signing official
the nature of the business and how it fits the description of a Canadian business (see definition above)
details of your assignment or contract outside Canada such as — duration of the assignment; confirmation that you are a full-time employee of the “Canadian business” working abroad on a full-time basis as a term of their employment, or you are on contract working on a full-time basis abroad as a term of their contract; and a description or copy of the position profile regarding the assignment or contract abroad
confirmation that the business has not been created primarily for the purpose of allowing you to satisfy your residency obligation
You may also include:

articles of incorporation and business licences
partnership agreements and / or corporate annual reports
corporate Canadian Income Tax Notices of Assessment and / or financial statements
copies of the Employee Assignment Agreement or Contract
copies of any agreements between the Canadian business and the business or client outside Canada concerning your assignment to that client or business
Pay Statement(s)
Canadian Income Tax Notice of Assessment
T4 slips
OPTION 3. Accompanying a permanent resident outside Canada

You may count each day you accompanied a permanent resident outside Canada provided that:

the person you accompanied is your spouse, common-law partner or parent (if you are a child under 22 years of age); and
he or she was employed on a full-time basis by a Canadian business or in the public service of Canada or of a province during the period you accompanied him or her.
Evidence that you are accompanying a permanent resident
You must provide supporting documents to prove that:

The person you are accompanying is a permanent resident
You are the spouse, common-law partner or child of that person and
The permanent resident you are accompanying meets his or her own residency obligation
Supporting documents may include:

marriage license
child's birth certificate, baptismal document, and/or adoption or guardianship document
school and/or employment records
association or club memberships
passports or other travel documents
documents indicating that the person you are accompanying meets his or her own residency obligation

http://www.cic.gc.ca/english/information/applications/guides/5445ETOC.asp