24. (1) A person ceases to be a permanent resident when
(a) that person leaves or remains outside Canada with the intention of
abandoning Canada as that person's place of permanent residence; or
(b) a removal order has been made against that person and the order is not
quashed or its execution is not stayed pursuant to subsection 73(1).
Where residence deemed abandoned
(2) Where a permanent resident is outside Canada for more than one hundred and
eighty-three days in any one twelve month period, that person shall be deemed to
have abandoned Canada as his place of permanent residence unless that person
satisfies an immigration officer or an adjudicator, as the case may be, that he
did not intend to abandon Canada as his place of permanent residence.