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0 t- l, S; q8 H5 B L
我说的common law你可以查一下tax act3 r1 d7 q( {2 y* T3 ~! }2 c# T) X
" maintaining personal property or social ties in Canada 5 W4 L, D6 a8 f% O7 lfurniture, clothing, car, bank account, credit cards, professional or social club membership"/ A% V1 z h/ }! u) ?7 ~8 p8 h
还有很多,这里不一一列举了。