I'm a Canadian citizen working in the US. For the past 3 years, I've been paying Canadian taxes even though my wife and I both live in the US. I'd really like to declare non-resident but my wife is not a citizen. She has a PR. Is it possible for her to also declare non-resident on the tax form if she's a PR? Can she keep her PR being a non-resident (living with a Canadian spouse working outside of Canada)?