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" c& H& L. T" f( ~! z! {
我说的common law你可以查一下tax act* Q, j! U) o* q- P* a
" maintaining personal property or social ties in Canada 7 J3 o! \# t' }" ?( y7 t9 qfurniture, clothing, car, bank account, credit cards, professional or social club membership") Q5 H2 w* U( C& s2 ~8 Z, @
还有很多,这里不一一列举了。