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 8 i! b$ G, B( i1 f, l6 r; m- f) l. X( G Y我说的common law你可以查一下tax act 2 t' m( f% i" t0 ]+ c2 k( B" maintaining personal property or social ties in Canada. d* g1 r. e9 K
furniture, clothing, car, bank account, credit cards, professional or social club membership" . e' X. H& T6 A) m6 v, w* ^/ r: y$ x还有很多,这里不一一列举了。