不是的。住满183天是full time residency。不够183天按part time,你说的是deemed resident,和我说的不是一个概念,但都是要报税的0 ]# i8 a# k0 P
我说的common law你可以查一下tax act3 {; O1 n+ W7 H
" maintaining personal property or social ties in Canada ( \# c' Y" n9 d7 g4 S( jfurniture, clothing, car, bank account, credit cards, professional or social club membership" 9 c1 v* Z( I x0 t) ~; P3 G- x/ Z还有很多,这里不一一列举了。