I am a Canadian currently living in Quebec dating a woman in US. I own a home in Quebec, my drivers license in Quebec, vote in Quebec, car registered in Quebec, etc. I am about to exceed the requirements for the "substantial presence test". Since I am able to meet the requirements for the "closer connection" to Canada and I pay Canadian taxes, does that allow me to be present in US for up to 183 days or do I have to follow the requirements for the "substantial presence test" that would only allow me to spend about 120 days in US?