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: I/ @5 J: [' ?* T8 e6 g+ _+ o
我说的common law你可以查一下tax act $ I9 ^' d( t& f" maintaining personal property or social ties in Canada : ~3 h. }8 |2 n4 C: D4 z/ ifurniture, clothing, car, bank account, credit cards, professional or social club membership"4 d' p h' v& s. s2 F
还有很多,这里不一一列举了。