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+ P' b: n: d+ C a8 v7 j
我说的common law你可以查一下tax act - J* F/ j5 i: x. j" maintaining personal property or social ties in Canada- x2 `3 k+ _% K4 U$ E
furniture, clothing, car, bank account, credit cards, professional or social club membership"2 Y) C; o1 I5 m8 R5 A/ M) s
还有很多,这里不一一列举了。