http://www.canlii.org/ca/regu/sor2-227/sec61.html
Accompanying outside Canada
(4) For the purposes of subparagraphs 28(2)(a)(ii) and (iv) of the Act
and this section, a permanent resident is accompanying outside
Canada a Canadian citizen or another permanent resident -- who is
their spouse or common-law partner or, in the case of a child, their
parent -- on each day that the permanent resident is ordinarily
residing with the Canadian citizen or the other permanent resident.
--------- If Mr. X who is permanent resident and his wife Y also
permanent resident of Canada and both X and Y go out of Canada.
Does it mean they fulfill the criteria of residency while both are
out of Canada?
In simple language the stay of X and Y will be counted as Canada
residency or not in the above scenario. Why it will not be counted
residency? The above paragraph from the site/link is also confusing
for a Layman and everybody is not lawyer to understand it correctly.