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: t4 `$ X" @; S* u
我说的common law你可以查一下tax act' J$ t. U1 `9 b* h5 Q+ j$ L9 R
" maintaining personal property or social ties in Canada# A* q$ a1 K' t d- p
furniture, clothing, car, bank account, credit cards, professional or social club membership"* U( G" ?4 K, x8 w5 Z
还有很多,这里不一一列举了。