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& n$ M: k1 v/ d$ F! o
我说的common law你可以查一下tax act 9 A- Q; ?9 `. z+ i5 w8 I& Y" maintaining personal property or social ties in Canada + H& q8 Z( X+ h9 Z2 V1 x0 d ofurniture, clothing, car, bank account, credit cards, professional or social club membership" 4 p( t" S8 V# }0 t还有很多,这里不一一列举了。