Do days spent abroad accompanying my Canadian citizen spouse count toward my residency obligation?

Yes, this is one of the recognized exceptions to the general residency obligation rule. Under the rules governing permanent residents, days spent outside Canada while accompanying a Canadian citizen spouse or common-law partner can count as if you had actually been physically present in Canada, rather than counting against you as time abroad, provided the relationship and the accompanying arrangement meet the applicable conditions.

This exception exists because the residency obligation is meant to reflect a genuine, ongoing connection to Canada, and being abroad specifically because your citizen spouse is there is treated differently from being abroad for unrelated reasons of your own. The relationship needs to be genuine and properly documented, and the time abroad needs to actually be spent accompanying that spouse, not simply overlapping with a period when the spouse happened to also be travelling.

Because this exception depends on the specific facts of the relationship and the nature of the time abroad, keeping clear documentation — such as evidence of the relationship and of travelling and residing together during the relevant period — is important if the residency obligation is ever assessed or challenged.