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: z% {; j" B0 q* a) P7 Y
我说的common law你可以查一下tax act* E; w: l3 F- V, B: p6 x$ m
" maintaining personal property or social ties in Canada 3 ]3 I7 ~) f( l% S. Vfurniture, clothing, car, bank account, credit cards, professional or social club membership"! O* Z- t" B7 n7 T; G) u0 z2 U$ z. A
还有很多,这里不一一列举了。