The same with Canada. Technically we have a similar residence requirement as far as number of days present is concerned. However try convincing the CRA that you

The same with Canada. Technically we have a similar residence requirement as far as number of days present is concerned. However try convincing the CRA that you're not a tax resident is far more difficult. The CRA want some sort of document detailing that you are a tax resident elsewhere which is difficult to obtain if you are mobile between several countries. It's cool that Costa Rica is doing this though. It legitimises what people have already been doing illegally.