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5 Q) M3 ]) o! W1 i; Z. P J
我说的common law你可以查一下tax act9 t6 d. J) C3 z1 i i Z* v4 y5 b/ X
" maintaining personal property or social ties in Canada4 f1 r# r7 B6 _& V" c. u0 l
furniture, clothing, car, bank account, credit cards, professional or social club membership" 0 ~8 Z. P( u% M; f2 x还有很多,这里不一一列举了。