Both spouses came to Canada few years ago as PR. Now it time to renew their PR, and one of the spouse PR renew application was decline because he didn’t stay in Canada long enough, and doesn’t seem like he wants to stay in Canada. However, they are still married. So there is a tie there.
Now will he become non-resident for tax purposes now? Because he had no PR status anymore, and cannot entered Canada anymore. But the wife still live in Canada, and wants to stay here. If I remembered correctly, to become non-resident, the whole family need to move out, so there no more tie to Canada. If one member of the family still stay in Canada, then everyone still a resident for tax purposes.