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, m6 p( q& Z; N i, {" l
我说的common law你可以查一下tax act2 @6 c. ^2 f, |) p5 q
" maintaining personal property or social ties in Canada 9 I+ T, d9 d0 a$ W$ |* F! S6 L& ifurniture, clothing, car, bank account, credit cards, professional or social club membership" B4 y" v7 y1 O& d8 z还有很多,这里不一一列举了。