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+ i. i, u2 m; K) a, ~* w
我说的common law你可以查一下tax act9 i O4 P( b# P$ @* m
" maintaining personal property or social ties in Canada. c2 g: c3 L W
furniture, clothing, car, bank account, credit cards, professional or social club membership" # {* I7 \% u, |: o6 w, U0 X$ U* M还有很多,这里不一一列举了。