What is my parents' residency status?

[xyonline]

My parents are immigrants. They came to Canada and lived here for two years. They lived in Canada for more than 183 days last year, but before Dec. 31st they went back to China to visit their relatives and will come back soon. My question is: should I do their tax return as deemed residents or still consider them residents in Canada the whole year? 

[ElizabethC · Accepted solution]

Was their recent trip back to China just a vacation? If so, then the province of residence on Dec 31 you enter is where your parents had residential ties: http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html