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: H) Q8 E9 c' P6 f3 X
我说的common law你可以查一下tax act 7 l6 b3 O- u7 b3 @( [! U4 H [% Y" maintaining personal property or social ties in Canada: I8 \3 f0 `$ J# ?" x5 P' _
furniture, clothing, car, bank account, credit cards, professional or social club membership". p4 I3 |% q, v3 Y
还有很多,这里不一一列举了。