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+ D G0 `9 w4 a- S! i7 j# C
我说的common law你可以查一下tax act $ U5 X+ j' {, T5 }" maintaining personal property or social ties in Canada& F8 T$ @9 N% M( v7 F
furniture, clothing, car, bank account, credit cards, professional or social club membership"1 L1 u: w; e- N3 u; g6 u7 Y( ~
还有很多,这里不一一列举了。