コメントありがとうございます。ビジターで年間通してカナダに183日以上滞在している方はタックスリターンが受けられます。
Website for resident,non-resident and international student
http://www.cra-arc.gc.ca/tax/nonresidents/individuals/students-e.html
If You’re a resident of Canada for tax purposes if you establish residential ties with Canada.
You’re a non-resident of Canada for tax purposes if you don’t establish residential ties with Canada and you’re here for less than 183 days during the year.
Deemed resident
If you don’t establish significant residential ties with Canada, you may be a deemed resident of Canada for tax purposes if you:stay in Canada for 183 days or more in a calendar year; and are not considered a resident of your home country under the terms of a tax treaty between Canada and that country.