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) K o+ j6 h$ L/ d j
我说的common law你可以查一下tax act" J0 i* g5 r) A9 t# C1 z& R
" maintaining personal property or social ties in Canada - n! K0 ?( w( ifurniture, clothing, car, bank account, credit cards, professional or social club membership"/ U' K$ x: j; [% v4 i5 F% s
还有很多,这里不一一列举了。