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, e2 p9 R6 j7 o$ _0 N5 n
我说的common law你可以查一下tax act 3 U* W5 W$ _$ j0 E" maintaining personal property or social ties in Canada; `+ d w6 v2 f) I! G, w2 w+ l2 J
furniture, clothing, car, bank account, credit cards, professional or social club membership"* W( e/ }2 p4 h/ W
还有很多,这里不一一列举了。