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/ A# ` Y$ Q$ [6 q
我说的common law你可以查一下tax act2 b# S4 q2 ]8 P9 a2 J6 V( i
" maintaining personal property or social ties in Canada. J0 \1 f5 w0 ? W
furniture, clothing, car, bank account, credit cards, professional or social club membership" . o: N S: ^2 C' @& Q: {还有很多,这里不一一列举了。