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3 ^/ X9 R& ]5 o8 @' h9 \) I
我说的common law你可以查一下tax act ( ?4 z W5 k/ ^3 P( G# W! }4 f" maintaining personal property or social ties in Canada : R! ?# ^! Q9 |$ o3 Qfurniture, clothing, car, bank account, credit cards, professional or social club membership"1 N9 v1 b: M5 u( {. C
还有很多,这里不一一列举了。