Canadian Citizen with PR spouse - Critical Immigration Questions

[parassharma]

I am a Canadian citizen, and my spouse is a Canadian permanent resident. We are planning to reside long-term in Our Home Country, where we own a home and will be living together continuously. My spouse will be considered a tax resident of Home Country and may be classified as a non-resident for Canadian tax purposes, while I will remain a Canadian citizen residing abroad. We are together from 8 years and she came to Canada on spousal work permit. Got PR with me and stayed with me throughout.

Our understanding is that, under current IRCC regulations, time spent outside Canada may count toward the permanent resident residency obligation if the PR is accompanying a Canadian citizen spouse. Based on this, we intend to maintain her PR status while residing together in Home Country.
We are maintaining comprehensive documentation, including:

• • Proof of marriage and my Canadian citizenship
  • Property ownership and property tax records in Home Country
  • Utility bills and shared residential address evidence
  • Joint and individual financial records reflecting the same address
  • Travel history and passport records
  • Lifestyle and cohabitation evidence over time

I would like your advice on the following points:

1. • Does our current plan sufficiently meet the residency obligation requirements for maintaining PR status under the “accompanying a Canadian citizen spouse abroad” provision?
   • Are there any risks or common pitfalls in long-term overseas residence that could affect PR status despite meeting this condition?
   • Is my spouse’s classification as a non-resident for Canadian tax purposes likely to have any indirect impact on IRCC’s assessment of residency compliance?
   • Are there any additional documents or structuring of evidence you would recommend to strengthen her PR card renewal application?
   • In the event of a detailed review or inquiry by IRCC, what is the best way to present or organize this documentation?

Our goal is to ensure full compliance with Canadian immigration requirements while residing abroad, and to avoid any issues during future PR card renewals or travel.