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' T: U3 b0 x6 W( v" {; Z
我说的common law你可以查一下tax act0 @- A4 H, {8 J6 @+ B1 u
" maintaining personal property or social ties in Canada , ~0 v" V4 S1 u- Yfurniture, clothing, car, bank account, credit cards, professional or social club membership", i7 b% Y! R$ v9 N* h" w
还有很多,这里不一一列举了。