46. (1) A person loses permanent resident status

(a) when they become a Canadian citizen;

(b) on a final determination of a decision made outside of Canada that they have failed to comply with the residency obligation under section 28;

(c) when a removal order made against them comes into force; or

(d) on a final determination under section 109 to vacate a decision to allow their claim for refugee protection or a final determination under subsection 114(3) to vacate a decision to allow their application for protection.

(2) A person who ceases to be a citizen under paragraph 10(1)(a) of the Citizenship Act, other than in the circumstances set out in subsection 10(2) of that Act, becomes a permanent resident.