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/ K& U5 X2 l' D2 e7 }
我说的common law你可以查一下tax act / b, @% o$ j8 I2 Q. X6 i" maintaining personal property or social ties in Canada4 E) W- C& S2 y! l
furniture, clothing, car, bank account, credit cards, professional or social club membership" 9 X* g5 \* G5 p" C4 u' u+ l0 g* [还有很多,这里不一一列举了。