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: W' F4 Z1 R: @) d y- E
我说的common law你可以查一下tax act! L4 V) Q) s, ?; x% G; q
" maintaining personal property or social ties in Canada: y0 Q, J( c9 a$ y
furniture, clothing, car, bank account, credit cards, professional or social club membership" ; X# P Z1 P4 i/ T还有很多,这里不一一列举了。