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 " y5 ]7 N: K; U我说的common law你可以查一下tax act # L3 K" v5 _& w. F. H" maintaining personal property or social ties in Canada. Y" ?* v5 x @$ U. ^% w% ]2 g
furniture, clothing, car, bank account, credit cards, professional or social club membership" $ T3 R0 G$ |4 G- p/ u2 {还有很多,这里不一一列举了。