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9 g/ j! l/ o. e' _$ Z0 O
我说的common law你可以查一下tax act8 w; M$ T, P w9 v$ X
" maintaining personal property or social ties in Canada- h3 n7 |6 h, H1 \6 }
furniture, clothing, car, bank account, credit cards, professional or social club membership" 3 j8 c: B2 t7 u还有很多,这里不一一列举了。