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 ?4 s8 O: E" f! L& d& `我说的common law你可以查一下tax act ) e' K# {& ?" l8 N9 G! c$ W& r# f" maintaining personal property or social ties in Canada / V4 M7 r8 q2 @& i$ i, W7 A i7 y) tfurniture, clothing, car, bank account, credit cards, professional or social club membership"0 m" U: h2 c5 J4 r
还有很多,这里不一一列举了。