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# O- n" G' n6 u
我说的common law你可以查一下tax act4 f8 m) f8 O/ G" U: H$ o, e" G
" maintaining personal property or social ties in Canada, g7 v8 W. j7 {& F6 x
furniture, clothing, car, bank account, credit cards, professional or social club membership"$ x1 n4 l6 J+ p+ G3 u% W
还有很多,这里不一一列举了。