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/ A1 e, g, }+ l8 ^# @
我说的common law你可以查一下tax act' f8 a5 N6 w9 v7 B/ w- m0 T9 a3 S* ^
" maintaining personal property or social ties in Canada2 u& g4 Y; [( b! k+ ~6 {* z
furniture, clothing, car, bank account, credit cards, professional or social club membership" 1 \) P2 F' D5 K8 I还有很多,这里不一一列举了。