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 4 V9 h7 l( d( r' T& T1 W我说的common law你可以查一下tax act: c3 F& t3 _) m" T+ r3 o! U
" maintaining personal property or social ties in Canada 5 P& a1 ^0 _6 p8 N! o# M0 }2 gfurniture, clothing, car, bank account, credit cards, professional or social club membership" 0 }5 n; y; w6 c) Z7 S3 D8 t* q$ b- r还有很多,这里不一一列举了。