1. Are non-residents eligible for the principal residence exemption?

A property in Canada that is owned in a particular tax year by a non-resident of Canada, may qualify as the non-resident’s principal residence for that year. However, the use of the principal residence exemption by a taxpayer is limited by reference to the number of tax years ending after the acquisition of the property during which:

the taxpayer was resident in Canada; and
the property is the taxpayer’s principal residence.

https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2016-growing-middle-class/proposed-changes-claiming-principal-residence-exemption.html