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( P4 C% ~& |' a* ]8 g u
我说的common law你可以查一下tax act0 R6 J O6 I# @( j! a# m; u
" maintaining personal property or social ties in Canada$ c" z5 c& y* D3 ~5 `
furniture, clothing, car, bank account, credit cards, professional or social club membership"9 A9 n5 W2 l% v( ~0 k
还有很多,这里不一一列举了。