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8 B0 a V1 I A, ]% f
我说的common law你可以查一下tax act6 i* V6 P$ d, Z9 |$ m( w
" maintaining personal property or social ties in Canada . U7 G1 L; p& r* ]# p* M. `furniture, clothing, car, bank account, credit cards, professional or social club membership"4 C, Q# Q3 k) }2 ~! D3 Y
还有很多,这里不一一列举了。