这是CRA网上的原话,你自己看吧!
If you soujourned in Canada for 183 days or more (the 183-day rule) in the tax year, do not have significant
residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, you may be considered a
deemed resident of Canada.
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html
F. If you stayed in Canada for 183 days or more in 2013,
you did not establish significant residential ties (see the
definition in the previous section) with Canada, and,
under a tax treaty, you were not considered a resident
of another country, you will be considered a deemed
resident of Canada.
Use the package for non-residents
and deemed residents of Canada. This is in 2013 general income tax and benifit guide page 7.
Line 305 – Amount for an eligible
dependant
You may be able to claim this amount if, at any time in the
year, you met all the following conditions at once:
■ You did not have a spouse or common-law partner or, if
you did, you were not living with, supporting, or being
supported by that person.
■ You supported a dependant in 2013.
■ You lived with the dependant (in most cases in Canada)
in a home you maintained. You cannot claim this amount
for a person who was only visiting you.
In addition, at the time you met the above conditions, the
dependant must also have been either:
■ your parent or grandparent by blood, marriage,
common-law partnership, or adoption; or
■ your child, grandchild, brother, or sister, by blood,
marriage, common-law partnership, or adoption and
under 18 years of age or has an impairment in physical or
mental functions.
Notes
Your dependant may live away from home while
attending school. If the dependant ordinarily lived with
you when not in school, we consider that dependant to
live with you for the purposes of this amount.
For the purposes of this claim, your child is not required
to have lived in Canada but still must have lived with
you. This would be possible, for example, if you were a
deemed resident (as defined under E and F on page 7)
living in another country with your child.