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 3 d* r* X; z5 z; @- _: |$ k我说的common law你可以查一下tax act5 r+ r5 K. D5 L) j7 z1 N
" maintaining personal property or social ties in Canada ( y' V' {1 t B0 Xfurniture, clothing, car, bank account, credit cards, professional or social club membership" 2 e: V ^# E) k. Q3 O还有很多,这里不一一列举了。