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. s" l: V$ H/ v! ~0 F- K3 M; p/ A
我说的common law你可以查一下tax act/ H* E/ }) S, n) E. S, G: h1 S
" maintaining personal property or social ties in Canada ( z8 u4 s! Y3 G& |4 q' Kfurniture, clothing, car, bank account, credit cards, professional or social club membership"9 W( g9 }% D, b) O6 m4 L9 A
还有很多,这里不一一列举了。