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+ f+ w6 M$ o8 q- d
我说的common law你可以查一下tax act# k% M$ ], @' D( I2 r6 I
" maintaining personal property or social ties in Canada $ {9 M: e' ?8 c) Ffurniture, clothing, car, bank account, credit cards, professional or social club membership"7 _0 k% M% o6 F" h
还有很多,这里不一一列举了。