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) y/ r2 p3 ]1 Z# w( j+ Q
我说的common law你可以查一下tax act # G1 Q) U) c4 S% ?2 B5 a/ _6 O$ j" maintaining personal property or social ties in Canada 6 r% z" F5 h w$ ffurniture, clothing, car, bank account, credit cards, professional or social club membership"; s `2 x( v# \& D4 Y
还有很多,这里不一一列举了。