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7 U( \1 c0 {1 {" A0 k3 H
我说的common law你可以查一下tax act 5 L6 d5 F0 J0 |) [7 J" T6 D# x) f6 G" maintaining personal property or social ties in Canada8 Z3 R+ H! L: g, ^1 H
furniture, clothing, car, bank account, credit cards, professional or social club membership" 9 v4 V& s0 ~) b4 d还有很多,这里不一一列举了。