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+ L' q& \1 B1 s1 p. o4 s8 M | F
我说的common law你可以查一下tax act ( w8 `2 q, \; n& u$ W) h0 o" maintaining personal property or social ties in Canada / K P9 @5 c4 W2 cfurniture, clothing, car, bank account, credit cards, professional or social club membership" L# ]0 l9 ?; \. J V1 h
还有很多,这里不一一列举了。