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& o- j% s& M5 H4 h& D0 L; m: z
我说的common law你可以查一下tax act+ f8 a/ V( f5 ] h6 U
" maintaining personal property or social ties in Canada 2 v* t1 Z+ u& ufurniture, clothing, car, bank account, credit cards, professional or social club membership"$ ^4 |5 N7 a2 B5 e
还有很多,这里不一一列举了。