Or residents of small and rural communities. You cannot claim the CAI if any of the following applies to you: you were a non-resident of Canada at any time in 2019 you were confined to a prison or a similar institution for a period of at least 90 days during 2019 you were exempt from income tax in Canada at any time in 2019 because you were an officer or servant of the government of another country, such as a diplomat, or a family member who resided with such a person, or an employee.

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