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1 o K0 L# D2 d6 `$ ~
我说的common law你可以查一下tax act 1 ~% n. J. a# ^1 }3 a# @0 I" maintaining personal property or social ties in Canada 9 M; S' u% R+ t& U( |furniture, clothing, car, bank account, credit cards, professional or social club membership" 2 x( `" l! |' C! q7 k: ^还有很多,这里不一一列举了。