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6 b" x- I! e' Y1 U+ A* v6 m- @
我说的common law你可以查一下tax act# X# N: l8 B: I! ?! u
" maintaining personal property or social ties in Canada4 M I* y w% _4 @4 Z
furniture, clothing, car, bank account, credit cards, professional or social club membership" 3 L6 k2 ]' ?. v2 S3 H. H3 V( n4 W3 _还有很多,这里不一一列举了。