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9 U& { Y% ] C
我说的common law你可以查一下tax act6 S/ J1 x8 C$ T f( o
" maintaining personal property or social ties in Canada # h4 w9 c( q! Y K' q m, efurniture, clothing, car, bank account, credit cards, professional or social club membership" $ P" E2 s" W1 g, V' R+ y还有很多,这里不一一列举了。