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: W, t$ w! H- n8 v, P4 Q; H
我说的common law你可以查一下tax act J" Q% d. S) E1 U' u3 W' m" maintaining personal property or social ties in Canada; G0 I. Z+ e5 p% h4 T( i# R4 D
furniture, clothing, car, bank account, credit cards, professional or social club membership"1 T9 X! B8 v- S+ k
还有很多,这里不一一列举了。