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0 m" }2 Y! B& {# `
我说的common law你可以查一下tax act0 ^6 @' H; I$ v3 f' U* }$ z! z
" maintaining personal property or social ties in Canada1 Q/ m# ` T" C% Z7 [
furniture, clothing, car, bank account, credit cards, professional or social club membership" * M8 D) R$ _. s `' m4 B0 [: F还有很多,这里不一一列举了。