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* |5 O; N% a3 O( _1 i: D
我说的common law你可以查一下tax act. C+ m+ }: ~: k7 |
" maintaining personal property or social ties in Canada7 k1 A6 E) x4 g) ^5 D( a
furniture, clothing, car, bank account, credit cards, professional or social club membership" 0 Z! R5 I1 M0 J: i# k' @还有很多,这里不一一列举了。