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5 Z3 j6 X, p& f
我说的common law你可以查一下tax act4 {3 O4 P9 Q& M0 V' U% u
" maintaining personal property or social ties in Canada , t8 O6 G7 Z: @8 N) T! i( f2 _, Yfurniture, clothing, car, bank account, credit cards, professional or social club membership"3 F$ V# y! E. i, c3 Q+ {. z5 @7 ^
还有很多,这里不一一列举了。