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: A& C9 f* Q$ V3 U/ Y; D" u
我说的common law你可以查一下tax act & C2 Z8 `) h( s1 q7 y" maintaining personal property or social ties in Canada5 t4 u0 L R% o, F
furniture, clothing, car, bank account, credit cards, professional or social club membership"* a2 I0 d! h1 X" a+ |7 A
还有很多,这里不一一列举了。