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 & a+ z, Y$ S0 N- F* i) Z6 r8 e: x我说的common law你可以查一下tax act # e+ W$ t. E* y9 f M7 M" maintaining personal property or social ties in Canada 7 \5 K! D% S, C! L/ t% z( o2 \furniture, clothing, car, bank account, credit cards, professional or social club membership". l. k7 b8 t8 t. ]- m
还有很多,这里不一一列举了。