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; k4 F$ x- {" p, q5 d
我说的common law你可以查一下tax act . Q9 g% f- f) E' m2 D/ {- S# {" maintaining personal property or social ties in Canada ) P% j% U9 V/ r: ]furniture, clothing, car, bank account, credit cards, professional or social club membership" ; U9 n5 C! d1 A6 ~4 t$ V还有很多,这里不一一列举了。