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 ! S8 @- S! F0 q" i" R我说的common law你可以查一下tax act 1 U2 `: U! C; Z w9 N F" maintaining personal property or social ties in Canada 4 |2 q% U0 b2 B) Gfurniture, clothing, car, bank account, credit cards, professional or social club membership"+ R! F$ X7 ~& W k0 R
还有很多,这里不一一列举了。