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, V( d+ I- x: ? D! Y0 t
我说的common law你可以查一下tax act0 r* F, B7 b8 s+ ?+ |0 R% X6 y0 F
" maintaining personal property or social ties in Canada, z, G( O- |! O. t6 j) R" x
furniture, clothing, car, bank account, credit cards, professional or social club membership"$ Z8 q' _: n" x) `# z5 o+ N4 X1 u' {
还有很多,这里不一一列举了。