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1 a. J" Q1 H' H1 Q: r/ g$ U
我说的common law你可以查一下tax act : ?% m1 {. o, p+ ^# k2 y) _/ c" maintaining personal property or social ties in Canada 5 ?; t% P9 {; m+ N4 P6 dfurniture, clothing, car, bank account, credit cards, professional or social club membership"7 y* W/ c4 Q$ U! G ?5 _9 f2 z
还有很多,这里不一一列举了。