Andrew Miller

Nothing is wrong there. It is you who is taking part of the page out of
context by interpreting and quoting description of "accompanying outside
Canada" as the rule - it is only a description explaining what "accompanying
outside Canada" means, nothing more. But if you read first section on the
mentioned page you'll see clearly under what conditions accompanying spouse
(who is only a PR) abroad may be counted as days in Canada. It says exactly:

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Pursuant to subsection 28(2), a permanent resident complies with the
residency obligation provisions if, for at least 730 days in that five-year
period, the permanent resident is physically present in Canada or is:

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