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: k9 t( s r4 H+ X
我说的common law你可以查一下tax act0 m Q4 {; d2 L P- c( P) }
" maintaining personal property or social ties in Canada 6 y; X! H# h% T) {0 \" [$ rfurniture, clothing, car, bank account, credit cards, professional or social club membership" % U/ l7 H% O; W* q" m; N4 ]8 _9 r1 E还有很多,这里不一一列举了。