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( }% P9 I7 c4 b( C. x @& Z' ]
我说的common law你可以查一下tax act ; ?$ _+ q$ v/ b, |: M( ]7 e/ F4 E" maintaining personal property or social ties in Canada 7 @ N0 r7 s g! E% U# Cfurniture, clothing, car, bank account, credit cards, professional or social club membership"4 e% c3 y, H9 P6 F4 W; ~5 \
还有很多,这里不一一列举了。