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 ; Y, W4 f" L9 W# p, p9 W我说的common law你可以查一下tax act - A7 I* Z s* ^% Y0 J$ o" {" maintaining personal property or social ties in Canada8 i3 {% a" H5 O
furniture, clothing, car, bank account, credit cards, professional or social club membership" % f" a5 P3 {+ B; a9 Y4 }0 e还有很多,这里不一一列举了。