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0 p: Z+ B7 V& L9 E: e. K
我说的common law你可以查一下tax act4 ]$ w$ J- N3 m7 d$ X$ K d% K+ @
" maintaining personal property or social ties in Canada + G2 h1 `+ R/ T% ~% w0 mfurniture, clothing, car, bank account, credit cards, professional or social club membership"8 J9 S1 [- d- c" \2 q! N2 S
还有很多,这里不一一列举了。