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' e0 q( E2 B" s- `* t
我说的common law你可以查一下tax act ( P; e k& t/ M& A- L" maintaining personal property or social ties in Canada. z( Y ^ G! L# C& y2 k
furniture, clothing, car, bank account, credit cards, professional or social club membership" " n9 d F! j" O' m Z3 N还有很多,这里不一一列举了。