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8 }4 F# T# h9 I! r+ q+ x6 v
我说的common law你可以查一下tax act 5 S' U# b, G; m, I& C, O$ B" maintaining personal property or social ties in Canada* X9 x# \6 \, q
furniture, clothing, car, bank account, credit cards, professional or social club membership" 7 S: x% b$ a$ o8 d7 k还有很多,这里不一一列举了。