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( H$ u+ t @/ Y5 ~% ^
我说的common law你可以查一下tax act( p" P$ V* I1 u1 C4 ^0 I* E
" maintaining personal property or social ties in Canada " ?, U+ r: m* J. a7 `! m9 c, Afurniture, clothing, car, bank account, credit cards, professional or social club membership" . l0 ?6 u _2 l' Z4 N0 l6 w还有很多,这里不一一列举了。