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0 _ k3 }5 U" G. G
我说的common law你可以查一下tax act0 X5 r' Z$ q8 D @4 i9 H( i
" maintaining personal property or social ties in Canada" v! y. z7 d1 c1 U
furniture, clothing, car, bank account, credit cards, professional or social club membership"# Y5 _% @! Q; \% y$ C
还有很多,这里不一一列举了。