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9 f- O( x" d. j) p
我说的common law你可以查一下tax act# c/ a+ q* C' w+ e' o, T. _; Y5 O
" maintaining personal property or social ties in Canada 0 f/ V0 {: G) ^furniture, clothing, car, bank account, credit cards, professional or social club membership" ' p0 J) b7 r7 t还有很多,这里不一一列举了。